id	sid	tid	token	lemma	pos
ijtc-842	1	1	the	the	DET
ijtc-842	1	2	illomata	illomata	PROPN
ijtc-842	1	3	international	international	PROPN
ijtc-842	1	4	journal	journal	PROPN
ijtc-842	1	5	of	of	ADP
ijtc-842	1	6	management	management	NOUN
ijtc-842	1	7	ilomata	ilomata	PROPN
ijtc-842	1	8	international	international	ADJ
ijtc-842	1	9	journal	journal	NOUN
ijtc-842	1	10	of	of	ADP
ijtc-842	1	11	tax	tax	PROPN
ijtc-842	1	12	&	&	CCONJ
ijtc-842	1	13	accounting	account	VERB
ijtc-842	1	14	p	p	PROPN
ijtc-842	1	15	-	-	PUNCT
ijtc-842	1	16	issn	issn	NOUN
ijtc-842	1	17	:	:	PUNCT
ijtc-842	1	18	2714	2714	NUM
ijtc-842	1	19	-	-	SYM
ijtc-842	1	20	9838	9838	NUM
ijtc-842	1	21	;	;	PUNCT
ijtc-842	1	22	e	e	X
ijtc-842	1	23	-	-	PUNCT
ijtc-842	1	24	issn	issn	NOUN
ijtc-842	1	25	:	:	PUNCT
ijtc-842	1	26	2714	2714	NUM
ijtc-842	1	27	-	-	SYM
ijtc-842	1	28	9846	9846	NUM
ijtc-842	1	29	volume	volume	NOUN
ijtc-842	1	30	5	5	NUM
ijtc-842	1	31	,	,	PUNCT
ijtc-842	1	32	issue	issue	NOUN
ijtc-842	1	33	1	1	NUM
ijtc-842	1	34	,	,	PUNCT
ijtc-842	1	35	january	january	PROPN
ijtc-842	1	36	2024	2024	NUM
ijtc-842	1	37	page	page	NOUN
ijtc-842	1	38	no	no	NOUN
ijtc-842	1	39	.	.	PUNCT
ijtc-842	2	1	301	301	NUM
ijtc-842	2	2	-	-	SYM
ijtc-842	2	3	321	321	NUM
ijtc-842	2	4	301	301	NUM
ijtc-842	2	5	|	|	ADV
ijtc-842	2	6	ilomata	ilomata	NOUN
ijtc-842	2	7	international	international	ADJ
ijtc-842	2	8	journal	journal	NOUN
ijtc-842	2	9	of	of	ADP
ijtc-842	2	10	tax	tax	PROPN
ijtc-842	2	11	&	&	CCONJ
ijtc-842	2	12	accounting	account	VERB
ijtc-842	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	2	14	the	the	DET
ijtc-842	2	15	application	application	NOUN
ijtc-842	2	16	of	of	ADP
ijtc-842	2	17	government	government	NOUN
ijtc-842	2	18	accounting	accounting	NOUN
ijtc-842	2	19	standards	standard	NOUN
ijtc-842	2	20	and	and	CCONJ
ijtc-842	2	21	quality	quality	NOUN
ijtc-842	2	22	of	of	ADP
ijtc-842	2	23	financial	financial	ADJ
ijtc-842	2	24	reports	report	NOUN
ijtc-842	2	25	on	on	ADP
ijtc-842	2	26	the	the	DET
ijtc-842	2	27	accountability	accountability	NOUN
ijtc-842	2	28	financial	financial	ADJ
ijtc-842	2	29	performance	performance	NOUN
ijtc-842	2	30	indra1	indra1	NOUN
ijtc-842	2	31	,	,	PUNCT
ijtc-842	2	32	mutiara	mutiara	PROPN
ijtc-842	2	33	adinda	adinda	PROPN
ijtc-842	2	34	febrian2	febrian2	PROPN
ijtc-842	2	35	,	,	PUNCT
ijtc-842	2	36	septia	septia	PROPN
ijtc-842	2	37	amelia	amelia	PROPN
ijtc-842	2	38	putri3	putri3	PROPN
ijtc-842	3	1	123stie	123stie	PROPN
ijtc-842	3	2	pembangunan	pembangunan	PROPN
ijtc-842	3	3	tanjungpinang	tanjungpinang	NOUN
ijtc-842	3	4	,	,	PUNCT
ijtc-842	3	5	indonesia	indonesia	PROPN
ijtc-842	3	6	correspondent	correspondent	NOUN
ijtc-842	3	7	:	:	PUNCT
ijtc-842	3	8	indratan56@gmail.com1	indratan56@gmail.com1	PROPN
ijtc-842	3	9	introduction	introduction	NOUN
ijtc-842	3	10	financial	financial	ADJ
ijtc-842	3	11	reports	report	NOUN
ijtc-842	3	12	must	must	AUX
ijtc-842	3	13	accurately	accurately	ADV
ijtc-842	3	14	depict	depict	VERB
ijtc-842	3	15	the	the	DET
ijtc-842	3	16	state	state	NOUN
ijtc-842	3	17	and	and	CCONJ
ijtc-842	3	18	performance	performance	NOUN
ijtc-842	3	19	of	of	ADP
ijtc-842	3	20	the	the	DET
ijtc-842	3	21	firm	firm	NOUN
ijtc-842	3	22	,	,	PUNCT
ijtc-842	3	23	in	in	ADP
ijtc-842	3	24	this	this	DET
ijtc-842	3	25	case	case	NOUN
ijtc-842	3	26	the	the	DET
ijtc-842	3	27	regional	regional	ADJ
ijtc-842	3	28	apparatus	apparatus	NOUN
ijtc-842	3	29	organization	organization	NOUN
ijtc-842	3	30	(	(	PUNCT
ijtc-842	3	31	opd	opd	PROPN
ijtc-842	3	32	)	)	PUNCT
ijtc-842	3	33	,	,	PUNCT
ijtc-842	3	34	and	and	CCONJ
ijtc-842	3	35	information	information	NOUN
ijtc-842	3	36	must	must	AUX
ijtc-842	3	37	be	be	AUX
ijtc-842	3	38	helpful	helpful	ADJ
ijtc-842	3	39	for	for	ADP
ijtc-842	3	40	evaluating	evaluate	VERB
ijtc-842	3	41	both	both	CCONJ
ijtc-842	3	42	the	the	DET
ijtc-842	3	43	present	present	NOUN
ijtc-842	3	44	and	and	CCONJ
ijtc-842	3	45	the	the	DET
ijtc-842	3	46	future	future	NOUN
ijtc-842	3	47	.	.	PUNCT
ijtc-842	4	1	the	the	PRON
ijtc-842	4	2	clearer	clear	ADJ
ijtc-842	4	3	the	the	DET
ijtc-842	4	4	image	image	NOUN
ijtc-842	4	5	painted	paint	VERB
ijtc-842	4	6	by	by	ADP
ijtc-842	4	7	financial	financial	ADJ
ijtc-842	4	8	data	datum	NOUN
ijtc-842	4	9	,	,	PUNCT
ijtc-842	4	10	the	the	PRON
ijtc-842	4	11	more	more	ADV
ijtc-842	4	12	successful	successful	ADJ
ijtc-842	4	13	the	the	DET
ijtc-842	4	14	business	business	NOUN
ijtc-842	4	15	will	will	AUX
ijtc-842	4	16	be	be	AUX
ijtc-842	4	17	,	,	PUNCT
ijtc-842	4	18	the	the	DET
ijtc-842	4	19	closer	close	ADJ
ijtc-842	4	20	truth	truth	NOUN
ijtc-842	4	21	according	accord	VERB
ijtc-842	4	22	to	to	ADP
ijtc-842	4	23	ernawati	ernawati	NUM
ijtc-842	4	24	,	,	PUNCT
ijtc-842	4	25	2019	2019	NUM
ijtc-842	4	26	in	in	ADP
ijtc-842	4	27	(	(	PUNCT
ijtc-842	4	28	ismunawan	ismunawan	PROPN
ijtc-842	4	29	&	&	CCONJ
ijtc-842	4	30	septyani	septyani	PROPN
ijtc-842	4	31	,	,	PUNCT
ijtc-842	4	32	2020	2020	NUM
ijtc-842	4	33	)	)	PUNCT
ijtc-842	4	34	.	.	PUNCT
ijtc-842	5	1	(	(	PUNCT
ijtc-842	5	2	ridzal	ridzal	NOUN
ijtc-842	5	3	,	,	PUNCT
ijtc-842	5	4	2020	2020	NUM
ijtc-842	5	5	)	)	PUNCT
ijtc-842	5	6	indicates	indicate	VERB
ijtc-842	5	7	that	that	SCONJ
ijtc-842	5	8	the	the	DET
ijtc-842	5	9	quality	quality	NOUN
ijtc-842	5	10	of	of	ADP
ijtc-842	5	11	a	a	DET
ijtc-842	5	12	financial	financial	ADJ
ijtc-842	5	13	report	report	NOUN
ijtc-842	5	14	will	will	AUX
ijtc-842	5	15	indicate	indicate	VERB
ijtc-842	5	16	how	how	SCONJ
ijtc-842	5	17	well	well	ADV
ijtc-842	5	18	or	or	CCONJ
ijtc-842	5	19	poorly	poorly	ADV
ijtc-842	5	20	an	an	DET
ijtc-842	5	21	entity	entity	NOUN
ijtc-842	5	22	is	be	AUX
ijtc-842	5	23	held	hold	VERB
ijtc-842	5	24	accountable	accountable	ADJ
ijtc-842	5	25	for	for	ADP
ijtc-842	5	26	its	its	PRON
ijtc-842	5	27	financial	financial	ADJ
ijtc-842	5	28	performance	performance	NOUN
ijtc-842	5	29	.	.	PUNCT
ijtc-842	6	1	a	a	DET
ijtc-842	6	2	government	government	NOUN
ijtc-842	6	3	agency	agency	NOUN
ijtc-842	6	4	with	with	ADP
ijtc-842	6	5	sound	sound	ADJ
ijtc-842	6	6	financial	financial	ADJ
ijtc-842	6	7	standing	standing	NOUN
ijtc-842	6	8	will	will	AUX
ijtc-842	6	9	constantly	constantly	ADV
ijtc-842	6	10	create	create	VERB
ijtc-842	6	11	and	and	CCONJ
ijtc-842	6	12	submit	submit	VERB
ijtc-842	6	13	quality	quality	NOUN
ijtc-842	6	14	financial	financial	ADJ
ijtc-842	6	15	reports	report	NOUN
ijtc-842	6	16	in	in	ADP
ijtc-842	6	17	compliance	compliance	NOUN
ijtc-842	6	18	with	with	ADP
ijtc-842	6	19	government	government	NOUN
ijtc-842	6	20	accounting	accounting	NOUN
ijtc-842	6	21	standards	standard	NOUN
ijtc-842	6	22	(	(	PUNCT
ijtc-842	6	23	sap	sap	PROPN
ijtc-842	6	24	)	)	PUNCT
ijtc-842	6	25	.	.	PUNCT
ijtc-842	7	1	government	government	NOUN
ijtc-842	7	2	accounting	accounting	NOUN
ijtc-842	7	3	standards	standard	NOUN
ijtc-842	7	4	(	(	PUNCT
ijtc-842	7	5	sap	sap	PROPN
ijtc-842	7	6	)	)	PUNCT
ijtc-842	7	7	are	be	AUX
ijtc-842	7	8	guidelines	guideline	NOUN
ijtc-842	7	9	for	for	ADP
ijtc-842	7	10	compiling	compile	VERB
ijtc-842	7	11	and	and	CCONJ
ijtc-842	7	12	presenting	present	VERB
ijtc-842	7	13	financial	financial	ADJ
ijtc-842	7	14	reports	report	NOUN
ijtc-842	7	15	in	in	ADP
ijtc-842	7	16	government	government	NOUN
ijtc-842	7	17	environments	environment	NOUN
ijtc-842	7	18	,	,	PUNCT
ijtc-842	7	19	both	both	CCONJ
ijtc-842	7	20	central	central	ADJ
ijtc-842	7	21	and	and	CCONJ
ijtc-842	7	22	regional	regional	ADJ
ijtc-842	7	23	governments	government	NOUN
ijtc-842	7	24	(	(	PUNCT
ijtc-842	7	25	simanjuntak	simanjuntak	NOUN
ijtc-842	7	26	et	et	PROPN
ijtc-842	7	27	al	al	PROPN
ijtc-842	7	28	.	.	PROPN
ijtc-842	7	29	,	,	PUNCT
ijtc-842	7	30	2023	2023	NUM
ijtc-842	7	31	)	)	PUNCT
ijtc-842	7	32	.	.	PUNCT
ijtc-842	8	1	received	receive	VERB
ijtc-842	8	2	:	:	PUNCT
ijtc-842	8	3	november	november	PROPN
ijtc-842	8	4	20	20	NUM
ijtc-842	8	5	,	,	PUNCT
ijtc-842	8	6	2023	2023	NUM
ijtc-842	8	7	accepted	accept	VERB
ijtc-842	8	8	:	:	PUNCT
ijtc-842	8	9	january	january	PROPN
ijtc-842	8	10	29	29	NUM
ijtc-842	8	11	,	,	PUNCT
ijtc-842	8	12	2024	2024	NUM
ijtc-842	8	13	published	publish	VERB
ijtc-842	8	14	:	:	PUNCT
ijtc-842	8	15	january	january	PROPN
ijtc-842	8	16	31	31	NUM
ijtc-842	8	17	,	,	PUNCT
ijtc-842	8	18	2024	2024	NUM
ijtc-842	8	19	citation	citation	NOUN
ijtc-842	8	20	:	:	PUNCT
ijtc-842	9	1	indra	indra	PROPN
ijtc-842	9	2	.	.	PROPN
ijtc-842	9	3	,	,	PUNCT
ijtc-842	9	4	febrian	febrian	PROPN
ijtc-842	9	5	,	,	PUNCT
ijtc-842	9	6	m	m	PROPN
ijtc-842	9	7	,	,	PUNCT
ijtc-842	9	8	a.	a.	NOUN
ijtc-842	9	9	,	,	PUNCT
ijtc-842	9	10	putri	putri	ADJ
ijtc-842	9	11	,	,	PUNCT
ijtc-842	9	12	s	s	PROPN
ijtc-842	9	13	,	,	PUNCT
ijtc-842	9	14	a.	a.	NOUN
ijtc-842	9	15	(	(	PUNCT
ijtc-842	9	16	2024	2024	NUM
ijtc-842	9	17	)	)	PUNCT
ijtc-842	9	18	.	.	PUNCT
ijtc-842	10	1	the	the	DET
ijtc-842	10	2	application	application	NOUN
ijtc-842	10	3	of	of	ADP
ijtc-842	10	4	government	government	NOUN
ijtc-842	10	5	accounting	accounting	NOUN
ijtc-842	10	6	standards	standard	NOUN
ijtc-842	10	7	and	and	CCONJ
ijtc-842	10	8	quality	quality	NOUN
ijtc-842	10	9	of	of	ADP
ijtc-842	10	10	financial	financial	ADJ
ijtc-842	10	11	reports	report	NOUN
ijtc-842	10	12	on	on	ADP
ijtc-842	10	13	the	the	DET
ijtc-842	10	14	accountability	accountability	NOUN
ijtc-842	10	15	financial	financial	ADJ
ijtc-842	10	16	performance	performance	NOUN
ijtc-842	10	17	.	.	PUNCT
ijtc-842	11	1	ilomata	ilomata	PROPN
ijtc-842	11	2	international	international	ADJ
ijtc-842	11	3	journal	journal	PROPN
ijtc-842	11	4	of	of	ADP
ijtc-842	11	5	tax	tax	NOUN
ijtc-842	11	6	anad	anad	PROPN
ijtc-842	11	7	accounting	accounting	NOUN
ijtc-842	11	8	,	,	PUNCT
ijtc-842	11	9	5(1	5(1	NUM
ijtc-842	11	10	)	)	PUNCT
ijtc-842	11	11	,	,	PUNCT
ijtc-842	11	12	301	301	NUM
ijtc-842	11	13	-	-	SYM
ijtc-842	11	14	321	321	NUM
ijtc-842	11	15	.	.	PUNCT
ijtc-842	11	16	https://doi.org/10.61194/ijtc.v5i1.842	https://doi.org/10.61194/ijtc.v5i1.842	NOUN
ijtc-842	11	17	abstract	abstract	NOUN
ijtc-842	11	18	:	:	PUNCT
ijtc-842	11	19	this	this	DET
ijtc-842	11	20	research	research	NOUN
ijtc-842	11	21	aims	aim	VERB
ijtc-842	11	22	to	to	PART
ijtc-842	11	23	see	see	VERB
ijtc-842	11	24	the	the	DET
ijtc-842	11	25	effect	effect	NOUN
ijtc-842	11	26	of	of	ADP
ijtc-842	11	27	implementing	implement	VERB
ijtc-842	11	28	government	government	NOUN
ijtc-842	11	29	accounting	accounting	NOUN
ijtc-842	11	30	standards	standard	NOUN
ijtc-842	11	31	and	and	CCONJ
ijtc-842	11	32	the	the	DET
ijtc-842	11	33	quality	quality	NOUN
ijtc-842	11	34	of	of	ADP
ijtc-842	11	35	financial	financial	ADJ
ijtc-842	11	36	reports	report	NOUN
ijtc-842	11	37	on	on	ADP
ijtc-842	11	38	the	the	DET
ijtc-842	11	39	accountability	accountability	NOUN
ijtc-842	11	40	of	of	ADP
ijtc-842	11	41	financial	financial	ADJ
ijtc-842	11	42	peformance	peformance	NOUN
ijtc-842	11	43	of	of	ADP
ijtc-842	11	44	the	the	DET
ijtc-842	11	45	tanjungpinang	tanjungpinang	NOUN
ijtc-842	11	46	city	city	NOUN
ijtc-842	11	47	government	government	NOUN
ijtc-842	11	48	.	.	PUNCT
ijtc-842	12	1	the	the	DET
ijtc-842	12	2	population	population	NOUN
ijtc-842	12	3	in	in	ADP
ijtc-842	12	4	the	the	DET
ijtc-842	12	5	study	study	NOUN
ijtc-842	12	6	was	be	AUX
ijtc-842	12	7	99	99	NUM
ijtc-842	12	8	respondents	respondent	NOUN
ijtc-842	12	9	and	and	CCONJ
ijtc-842	12	10	a	a	DET
ijtc-842	12	11	research	research	NOUN
ijtc-842	12	12	sample	sample	NOUN
ijtc-842	12	13	of	of	ADP
ijtc-842	12	14	50	50	NUM
ijtc-842	12	15	respondents	respondent	NOUN
ijtc-842	12	16	was	be	AUX
ijtc-842	12	17	obtained	obtain	VERB
ijtc-842	12	18	using	use	VERB
ijtc-842	12	19	the	the	DET
ijtc-842	12	20	slovin	slovin	NOUN
ijtc-842	12	21	formula	formula	NOUN
ijtc-842	12	22	with	with	ADP
ijtc-842	12	23	a	a	DET
ijtc-842	12	24	tolerance	tolerance	NOUN
ijtc-842	12	25	level	level	NOUN
ijtc-842	12	26	of	of	ADP
ijtc-842	12	27	10%.the	10%.the	NUM
ijtc-842	12	28	research	research	NOUN
ijtc-842	12	29	method	method	NOUN
ijtc-842	12	30	used	use	VERB
ijtc-842	12	31	is	be	AUX
ijtc-842	12	32	a	a	DET
ijtc-842	12	33	quantitative	quantitative	ADJ
ijtc-842	12	34	research	research	NOUN
ijtc-842	12	35	method	method	NOUN
ijtc-842	12	36	.	.	PUNCT
ijtc-842	13	1	the	the	DET
ijtc-842	13	2	type	type	NOUN
ijtc-842	13	3	of	of	ADP
ijtc-842	13	4	data	datum	NOUN
ijtc-842	13	5	used	use	VERB
ijtc-842	13	6	is	be	AUX
ijtc-842	13	7	primary	primary	ADJ
ijtc-842	13	8	data	datum	NOUN
ijtc-842	13	9	,	,	PUNCT
ijtc-842	13	10	the	the	DET
ijtc-842	13	11	data	data	NOUN
ijtc-842	13	12	collection	collection	NOUN
ijtc-842	13	13	technique	technique	NOUN
ijtc-842	13	14	uses	use	VERB
ijtc-842	13	15	a	a	DET
ijtc-842	13	16	questionnaire	questionnaire	NOUN
ijtc-842	13	17	with	with	ADP
ijtc-842	13	18	a	a	DET
ijtc-842	13	19	likert	likert	ADJ
ijtc-842	13	20	scale	scale	NOUN
ijtc-842	13	21	,	,	PUNCT
ijtc-842	13	22	and	and	CCONJ
ijtc-842	13	23	the	the	DET
ijtc-842	13	24	data	datum	NOUN
ijtc-842	13	25	is	be	AUX
ijtc-842	13	26	processed	process	VERB
ijtc-842	13	27	using	use	VERB
ijtc-842	13	28	the	the	DET
ijtc-842	13	29	jasp	jasp	NOUN
ijtc-842	13	30	statistical	statistical	ADJ
ijtc-842	13	31	application	application	NOUN
ijtc-842	13	32	version	version	NOUN
ijtc-842	13	33	0.17.2.1	0.17.2.1	NOUN
ijtc-842	13	34	.	.	PUNCT
ijtc-842	14	1	the	the	DET
ijtc-842	14	2	results	result	NOUN
ijtc-842	14	3	of	of	ADP
ijtc-842	14	4	the	the	DET
ijtc-842	14	5	analysis	analysis	NOUN
ijtc-842	14	6	show	show	VERB
ijtc-842	14	7	that	that	SCONJ
ijtc-842	14	8	all	all	DET
ijtc-842	14	9	variables	variable	NOUN
ijtc-842	14	10	have	have	VERB
ijtc-842	14	11	partial	partial	ADJ
ijtc-842	14	12	or	or	CCONJ
ijtc-842	14	13	simultaneous	simultaneous	ADJ
ijtc-842	14	14	influence	influence	NOUN
ijtc-842	14	15	,	,	PUNCT
ijtc-842	14	16	seen	see	VERB
ijtc-842	14	17	from	from	ADP
ijtc-842	14	18	all	all	DET
ijtc-842	14	19	variables	variable	NOUN
ijtc-842	14	20	,	,	PUNCT
ijtc-842	14	21	the	the	DET
ijtc-842	14	22	calculated	calculate	VERB
ijtc-842	14	23	t	t	NOUN
ijtc-842	14	24	is	be	AUX
ijtc-842	14	25	greater	great	ADJ
ijtc-842	14	26	than	than	ADP
ijtc-842	14	27	the	the	DET
ijtc-842	14	28	t	t	NOUN
ijtc-842	14	29	table	table	NOUN
ijtc-842	14	30	,	,	PUNCT
ijtc-842	14	31	and	and	CCONJ
ijtc-842	14	32	the	the	DET
ijtc-842	14	33	calculated	calculate	VERB
ijtc-842	14	34	f	f	NOUN
ijtc-842	14	35	is	be	AUX
ijtc-842	14	36	greater	great	ADJ
ijtc-842	14	37	than	than	ADP
ijtc-842	14	38	the	the	DET
ijtc-842	14	39	f	f	PROPN
ijtc-842	14	40	table	table	NOUN
ijtc-842	14	41	,	,	PUNCT
ijtc-842	14	42	with	with	ADP
ijtc-842	14	43	an	an	DET
ijtc-842	14	44	overall	overall	ADJ
ijtc-842	14	45	influence	influence	NOUN
ijtc-842	14	46	of	of	ADP
ijtc-842	14	47	74,5	74,5	NOUN
ijtc-842	14	48	%	%	NOUN
ijtc-842	14	49	and	and	CCONJ
ijtc-842	14	50	the	the	DET
ijtc-842	14	51	remaining	remain	VERB
ijtc-842	14	52	25,5	25,5	NUM
ijtc-842	14	53	%	%	NOUN
ijtc-842	14	54	is	be	AUX
ijtc-842	14	55	influenced	influence	VERB
ijtc-842	14	56	bye	bye	INTJ
ijtc-842	14	57	other	other	ADJ
ijtc-842	14	58	variables	variable	NOUN
ijtc-842	14	59	outside	outside	ADP
ijtc-842	14	60	this	this	DET
ijtc-842	14	61	research	research	NOUN
ijtc-842	14	62	.	.	PUNCT
ijtc-842	15	1	keywords	keyword	NOUN
ijtc-842	15	2	:	:	PUNCT
ijtc-842	15	3	government	government	NOUN
ijtc-842	15	4	accounting	accounting	NOUN
ijtc-842	15	5	standards	standard	NOUN
ijtc-842	15	6	,	,	PUNCT
ijtc-842	15	7	quality	quality	NOUN
ijtc-842	15	8	of	of	ADP
ijtc-842	15	9	financial	financial	ADJ
ijtc-842	15	10	statements	statement	NOUN
ijtc-842	15	11	,	,	PUNCT
ijtc-842	15	12	financial	financial	ADJ
ijtc-842	15	13	performance	performance	NOUN
ijtc-842	15	14	accountability	accountability	NOUN
ijtc-842	15	15	this	this	PRON
ijtc-842	15	16	is	be	AUX
ijtc-842	15	17	an	an	DET
ijtc-842	15	18	open	open	ADJ
ijtc-842	15	19	access	access	NOUN
ijtc-842	15	20	article	article	NOUN
ijtc-842	15	21	under	under	ADP
ijtc-842	15	22	the	the	DET
ijtc-842	15	23	cc	cc	NOUN
ijtc-842	15	24	-	-	PUNCT
ijtc-842	15	25	by	by	ADP
ijtc-842	15	26	4.0	4.0	NUM
ijtc-842	15	27	license	license	NOUN
ijtc-842	15	28	.	.	PUNCT
ijtc-842	16	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	16	2	mailto:indratan56@gmail.com	mailto:indratan56@gmail.com	NOUN
ijtc-842	16	3	https://doi.org/10.61194/ijtc.v5i1.842	https://doi.org/10.61194/ijtc.v5i1.842	NOUN
ijtc-842	16	4	the	the	DET
ijtc-842	16	5	influence	influence	NOUN
ijtc-842	16	6	of	of	ADP
ijtc-842	16	7	application	application	NOUN
ijtc-842	16	8	of	of	ADP
ijtc-842	16	9	government	government	NOUN
ijtc-842	16	10	accounting	accounting	NOUN
ijtc-842	16	11	standards	standard	NOUN
ijtc-842	16	12	and	and	CCONJ
ijtc-842	16	13	the	the	DET
ijtc-842	16	14	quality	quality	NOUN
ijtc-842	16	15	of	of	ADP
ijtc-842	16	16	financial	financial	ADJ
ijtc-842	16	17	reports	report	NOUN
ijtc-842	16	18	on	on	ADP
ijtc-842	16	19	the	the	DET
ijtc-842	16	20	accountability	accountability	NOUN
ijtc-842	16	21	of	of	ADP
ijtc-842	16	22	tanjungpinang	tanjungpinang	NOUN
ijtc-842	16	23	government	government	NOUN
ijtc-842	16	24	’s	’s	PART
ijtc-842	16	25	financial	financial	ADJ
ijtc-842	16	26	performance	performance	NOUN
ijtc-842	16	27	indra	indra	NOUN
ijtc-842	16	28	,	,	PUNCT
ijtc-842	16	29	febrian	febrian	NOUN
ijtc-842	16	30	,	,	PUNCT
ijtc-842	16	31	putri	putri	ADJ
ijtc-842	16	32	302	302	NUM
ijtc-842	17	1	|	|	ADV
ijtc-842	17	2	ilomata	ilomata	PROPN
ijtc-842	17	3	international	international	ADJ
ijtc-842	17	4	journal	journal	NOUN
ijtc-842	17	5	of	of	ADP
ijtc-842	17	6	tax	tax	PROPN
ijtc-842	17	7	&	&	CCONJ
ijtc-842	17	8	accounting	accounting	PROPN
ijtc-842	17	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	17	10	indonesia	indonesia	PROPN
ijtc-842	17	11	is	be	AUX
ijtc-842	17	12	slow	slow	ADJ
ijtc-842	17	13	in	in	ADP
ijtc-842	17	14	introducing	introduce	VERB
ijtc-842	17	15	accrual	accrual	ADJ
ijtc-842	17	16	basis	basis	NOUN
ijtc-842	17	17	accounting	accounting	NOUN
ijtc-842	17	18	and	and	CCONJ
ijtc-842	17	19	has	have	VERB
ijtc-842	17	20	a	a	DET
ijtc-842	17	21	grace	grace	NOUN
ijtc-842	17	22	period	period	NOUN
ijtc-842	17	23	in	in	ADP
ijtc-842	17	24	accrual	accrual	ADJ
ijtc-842	17	25	basis	basis	NOUN
ijtc-842	17	26	accounting	accounting	NOUN
ijtc-842	17	27	.	.	PUNCT
ijtc-842	18	1	in	in	ADP
ijtc-842	18	2	the	the	DET
ijtc-842	18	3	management	management	NOUN
ijtc-842	18	4	of	of	ADP
ijtc-842	18	5	financial	financial	ADJ
ijtc-842	18	6	reports	report	NOUN
ijtc-842	18	7	,	,	PUNCT
ijtc-842	18	8	one	one	NUM
ijtc-842	18	9	of	of	ADP
ijtc-842	18	10	them	they	PRON
ijtc-842	18	11	is	be	AUX
ijtc-842	18	12	related	relate	VERB
ijtc-842	18	13	to	to	ADP
ijtc-842	18	14	financial	financial	ADJ
ijtc-842	18	15	recording	recording	NOUN
ijtc-842	18	16	for	for	ADP
ijtc-842	18	17	each	each	DET
ijtc-842	18	18	regional	regional	ADJ
ijtc-842	18	19	and	and	CCONJ
ijtc-842	18	20	central	central	ADJ
ijtc-842	18	21	government	government	NOUN
ijtc-842	18	22	agency	agency	NOUN
ijtc-842	18	23	on	on	ADP
ijtc-842	18	24	an	an	DET
ijtc-842	18	25	accrual	accrual	ADJ
ijtc-842	18	26	basis	basis	NOUN
ijtc-842	18	27	(	(	PUNCT
ijtc-842	18	28	rosana	rosana	PROPN
ijtc-842	18	29	&	&	CCONJ
ijtc-842	18	30	bharata	bharata	PROPN
ijtc-842	18	31	,	,	PUNCT
ijtc-842	18	32	2023	2023	NUM
ijtc-842	18	33	)	)	PUNCT
ijtc-842	18	34	.	.	PUNCT
ijtc-842	19	1	tanjungpinang	tanjungpinang	PROPN
ijtc-842	19	2	city	city	PROPN
ijtc-842	19	3	regional	regional	ADJ
ijtc-842	19	4	government	government	NOUN
ijtc-842	19	5	financial	financial	ADJ
ijtc-842	19	6	statements	statement	NOUN
ijtc-842	19	7	received	receive	VERB
ijtc-842	19	8	a	a	DET
ijtc-842	19	9	unqualified	unqualified	ADJ
ijtc-842	19	10	opinion	opinion	NOUN
ijtc-842	19	11	(	(	PUNCT
ijtc-842	19	12	wtp	wtp	NOUN
ijtc-842	19	13	)	)	PUNCT
ijtc-842	19	14	or	or	CCONJ
ijtc-842	19	15	unqualified	unqualified	ADJ
ijtc-842	19	16	opinion	opinion	NOUN
ijtc-842	19	17	based	base	VERB
ijtc-842	19	18	on	on	ADP
ijtc-842	19	19	the	the	DET
ijtc-842	19	20	findings	finding	NOUN
ijtc-842	19	21	of	of	ADP
ijtc-842	19	22	the	the	DET
ijtc-842	19	23	riau	riau	PROPN
ijtc-842	19	24	archipelago	archipelago	PROPN
ijtc-842	19	25	supreme	supreme	PROPN
ijtc-842	19	26	audit	audit	PROPN
ijtc-842	19	27	agency	agency	PROPN
ijtc-842	19	28	(	(	PUNCT
ijtc-842	19	29	bpk	bpk	NOUN
ijtc-842	19	30	)	)	PUNCT
ijtc-842	19	31	examination	examination	NOUN
ijtc-842	19	32	in	in	ADP
ijtc-842	19	33	the	the	DET
ijtc-842	19	34	most	most	ADV
ijtc-842	19	35	recent	recent	ADJ
ijtc-842	19	36	five	five	NUM
ijtc-842	19	37	years	year	NOUN
ijtc-842	19	38	,	,	PUNCT
ijtc-842	19	39	from	from	ADP
ijtc-842	19	40	2016	2016	NUM
ijtc-842	19	41	to	to	ADP
ijtc-842	19	42	2020	2020	NUM
ijtc-842	19	43	.	.	PUNCT
ijtc-842	20	1	the	the	DET
ijtc-842	20	2	information	information	NOUN
ijtc-842	20	3	in	in	ADP
ijtc-842	20	4	the	the	DET
ijtc-842	20	5	table	table	NOUN
ijtc-842	20	6	below	below	ADV
ijtc-842	20	7	can	can	AUX
ijtc-842	20	8	be	be	AUX
ijtc-842	20	9	used	use	VERB
ijtc-842	20	10	to	to	PART
ijtc-842	20	11	form	form	VERB
ijtc-842	20	12	an	an	DET
ijtc-842	20	13	opinion	opinion	NOUN
ijtc-842	20	14	regarding	regard	VERB
ijtc-842	20	15	the	the	DET
ijtc-842	20	16	audit	audit	NOUN
ijtc-842	20	17	of	of	ADP
ijtc-842	20	18	the	the	DET
ijtc-842	20	19	tanjungpinang	tanjungpinang	NOUN
ijtc-842	20	20	city	city	PROPN
ijtc-842	20	21	regional	regional	ADJ
ijtc-842	20	22	government	government	NOUN
ijtc-842	20	23	's	's	PART
ijtc-842	20	24	financial	financial	ADJ
ijtc-842	20	25	reports	report	NOUN
ijtc-842	20	26	by	by	ADP
ijtc-842	20	27	the	the	DET
ijtc-842	20	28	audit	audit	NOUN
ijtc-842	20	29	board	board	NOUN
ijtc-842	20	30	of	of	ADP
ijtc-842	20	31	the	the	DET
ijtc-842	20	32	republic	republic	NOUN
ijtc-842	20	33	of	of	ADP
ijtc-842	20	34	indonesia	indonesia	PROPN
ijtc-842	20	35	(	(	PUNCT
ijtc-842	20	36	bpk	bpk	PROPN
ijtc-842	20	37	)	)	PUNCT
ijtc-842	20	38	up	up	ADV
ijtc-842	20	39	until	until	ADP
ijtc-842	20	40	2020	2020	NUM
ijtc-842	20	41	:	:	PUNCT
ijtc-842	20	42	table	table	NOUN
ijtc-842	20	43	1	1	NUM
ijtc-842	20	44	bpk	bpk	NOUN
ijtc-842	20	45	examination	examination	NOUN
ijtc-842	20	46	opinion	opinion	NOUN
ijtc-842	20	47	giving	give	VERB
ijtc-842	20	48	data	datum	NOUN
ijtc-842	20	49	against	against	ADP
ijtc-842	20	50	the	the	DET
ijtc-842	20	51	financial	financial	ADJ
ijtc-842	20	52	report	report	NOUN
ijtc-842	20	53	of	of	ADP
ijtc-842	20	54	the	the	DET
ijtc-842	20	55	regional	regional	ADJ
ijtc-842	20	56	government	government	NOUN
ijtc-842	20	57	of	of	ADP
ijtc-842	20	58	tanjungpinang	tanjungpinang	NOUN
ijtc-842	20	59	city	city	NOUN
ijtc-842	20	60	from	from	ADP
ijtc-842	20	61	2016	2016	NUM
ijtc-842	20	62	to	to	ADP
ijtc-842	20	63	2020	2020	NUM
ijtc-842	20	64	lhp	lhp	PROPN
ijtc-842	20	65	title	title	PROPN
ijtc-842	20	66	bpk	bpk	PROPN
ijtc-842	20	67	opinion	opinion	NOUN
ijtc-842	20	68	results	result	VERB
ijtc-842	20	69	2016	2016	NUM
ijtc-842	20	70	2017	2017	NUM
ijtc-842	20	71	2018	2018	NUM
ijtc-842	20	72	2019	2019	NUM
ijtc-842	20	73	2020	2020	NUM
ijtc-842	20	74	lhp	lhp	PROPN
ijtc-842	20	75	bpk	bpk	PROPN
ijtc-842	20	76	on	on	ADP
ijtc-842	20	77	the	the	DET
ijtc-842	20	78	financial	financial	ADJ
ijtc-842	20	79	report	report	NOUN
ijtc-842	20	80	of	of	ADP
ijtc-842	20	81	the	the	DET
ijtc-842	20	82	tanjungpinang	tanjungpinang	PROPN
ijtc-842	20	83	municipal	municipal	ADJ
ijtc-842	20	84	government	government	NOUN
ijtc-842	20	85	wtp	wtp	NOUN
ijtc-842	20	86	wtp	wtp	NOUN
ijtc-842	20	87	wtp	wtp	NOUN
ijtc-842	20	88	wtp	wtp	NOUN
ijtc-842	20	89	wtp	wtp	NOUN
ijtc-842	20	90	source	source	NOUN
ijtc-842	20	91	:	:	PUNCT
ijtc-842	20	92	bpk	bpk	PROPN
ijtc-842	20	93	.	.	PROPN
ijtc-842	20	94	kepri	kepri	NOUN
ijtc-842	20	95	,	,	PUNCT
ijtc-842	20	96	2021	2021	NUM
ijtc-842	20	97	according	accord	VERB
ijtc-842	20	98	to	to	ADP
ijtc-842	20	99	the	the	DET
ijtc-842	20	100	results	result	NOUN
ijtc-842	20	101	above	above	ADV
ijtc-842	20	102	,	,	PUNCT
ijtc-842	20	103	the	the	DET
ijtc-842	20	104	tanjungpinang	tanjungpinang	NOUN
ijtc-842	20	105	city	city	PROPN
ijtc-842	20	106	regional	regional	ADJ
ijtc-842	20	107	government	government	NOUN
ijtc-842	20	108	's	's	PART
ijtc-842	20	109	financial	financial	ADJ
ijtc-842	20	110	report	report	NOUN
ijtc-842	20	111	has	have	AUX
ijtc-842	20	112	been	be	AUX
ijtc-842	20	113	given	give	VERB
ijtc-842	20	114	a	a	DET
ijtc-842	20	115	wtp	wtp	NOUN
ijtc-842	20	116	(	(	PUNCT
ijtc-842	20	117	unqualified	unqualified	ADJ
ijtc-842	20	118	)	)	PUNCT
ijtc-842	20	119	opinion	opinion	NOUN
ijtc-842	20	120	for	for	ADP
ijtc-842	20	121	five	five	NUM
ijtc-842	20	122	years	year	NOUN
ijtc-842	20	123	running	run	VERB
ijtc-842	20	124	.	.	PUNCT
ijtc-842	21	1	the	the	DET
ijtc-842	21	2	quality	quality	NOUN
ijtc-842	21	3	of	of	ADP
ijtc-842	21	4	the	the	DET
ijtc-842	21	5	financial	financial	ADJ
ijtc-842	21	6	data	datum	NOUN
ijtc-842	21	7	is	be	AUX
ijtc-842	21	8	based	base	VERB
ijtc-842	21	9	on	on	ADP
ijtc-842	21	10	the	the	DET
ijtc-842	21	11	qualitative	qualitative	ADJ
ijtc-842	21	12	traits	trait	NOUN
ijtc-842	21	13	of	of	ADP
ijtc-842	21	14	financial	financial	ADJ
ijtc-842	21	15	reports	report	NOUN
ijtc-842	21	16	that	that	PRON
ijtc-842	21	17	adhere	adhere	VERB
ijtc-842	21	18	to	to	ADP
ijtc-842	21	19	the	the	DET
ijtc-842	21	20	government	government	NOUN
ijtc-842	21	21	accounting	accounting	NOUN
ijtc-842	21	22	standards	standard	NOUN
ijtc-842	21	23	(	(	PUNCT
ijtc-842	21	24	sap	sap	PROPN
ijtc-842	21	25	)	)	PUNCT
ijtc-842	21	26	used	use	VERB
ijtc-842	21	27	by	by	ADP
ijtc-842	21	28	the	the	DET
ijtc-842	21	29	regional	regional	ADJ
ijtc-842	21	30	apparatus	apparatus	NOUN
ijtc-842	21	31	organization	organization	NOUN
ijtc-842	21	32	.	.	PUNCT
ijtc-842	22	1	since	since	SCONJ
ijtc-842	22	2	2010	2010	NUM
ijtc-842	22	3	,	,	PUNCT
ijtc-842	22	4	tanjungpinag	tanjungpinag	NOUN
ijtc-842	22	5	city	city	NOUN
ijtc-842	22	6	has	have	AUX
ijtc-842	22	7	used	use	VERB
ijtc-842	22	8	accrual	accrual	ADJ
ijtc-842	22	9	-	-	PUNCT
ijtc-842	22	10	based	base	VERB
ijtc-842	22	11	government	government	NOUN
ijtc-842	22	12	accounting	accounting	NOUN
ijtc-842	22	13	standards	standard	NOUN
ijtc-842	22	14	,	,	PUNCT
ijtc-842	22	15	and	and	CCONJ
ijtc-842	22	16	eight	eight	NUM
ijtc-842	22	17	times	time	NOUN
ijtc-842	22	18	since	since	SCONJ
ijtc-842	22	19	2014	2014	NUM
ijtc-842	22	20	,	,	PUNCT
ijtc-842	22	21	it	it	PRON
ijtc-842	22	22	has	have	AUX
ijtc-842	22	23	received	receive	VERB
ijtc-842	22	24	the	the	DET
ijtc-842	22	25	highest	high	ADJ
ijtc-842	22	26	unqualified	unqualified	ADJ
ijtc-842	22	27	opinion	opinion	NOUN
ijtc-842	22	28	(	(	PUNCT
ijtc-842	22	29	wtp	wtp	NOUN
ijtc-842	22	30	)	)	PUNCT
ijtc-842	22	31	.	.	PUNCT
ijtc-842	23	1	this	this	PRON
ijtc-842	23	2	demonstrates	demonstrate	VERB
ijtc-842	23	3	how	how	SCONJ
ijtc-842	23	4	proficiently	proficiently	ADV
ijtc-842	23	5	the	the	DET
ijtc-842	23	6	tanjungpinang	tanjungpinang	NOUN
ijtc-842	23	7	city	city	NOUN
ijtc-842	23	8	government	government	NOUN
ijtc-842	23	9	has	have	AUX
ijtc-842	23	10	applied	apply	VERB
ijtc-842	23	11	accrual	accrual	ADJ
ijtc-842	23	12	-	-	PUNCT
ijtc-842	23	13	based	base	VERB
ijtc-842	23	14	government	government	NOUN
ijtc-842	23	15	accounting	accounting	NOUN
ijtc-842	23	16	standards	standard	NOUN
ijtc-842	23	17	.	.	PUNCT
ijtc-842	24	1	a	a	DET
ijtc-842	24	2	village	village	NOUN
ijtc-842	24	3	government	government	NOUN
ijtc-842	24	4	that	that	PRON
ijtc-842	24	5	is	be	AUX
ijtc-842	24	6	accountable	accountable	ADJ
ijtc-842	24	7	in	in	ADP
ijtc-842	24	8	its	its	PRON
ijtc-842	24	9	financial	financial	ADJ
ijtc-842	24	10	management	management	NOUN
ijtc-842	24	11	means	mean	VERB
ijtc-842	24	12	it	it	PRON
ijtc-842	24	13	is	be	AUX
ijtc-842	24	14	capable	capable	ADJ
ijtc-842	24	15	presenting	present	VERB
ijtc-842	24	16	information	information	NOUN
ijtc-842	24	17	on	on	ADP
ijtc-842	24	18	government	government	NOUN
ijtc-842	24	19	administration	administration	NOUN
ijtc-842	24	20	openly	openly	ADV
ijtc-842	24	21	,	,	PUNCT
ijtc-842	24	22	quickly	quickly	ADV
ijtc-842	24	23	and	and	CCONJ
ijtc-842	24	24	precisely	precisely	ADV
ijtc-842	24	25	to	to	ADP
ijtc-842	24	26	the	the	DET
ijtc-842	24	27	public	public	NOUN
ijtc-842	24	28	,	,	PUNCT
ijtc-842	24	29	being	be	AUX
ijtc-842	24	30	able	able	ADJ
ijtc-842	24	31	to	to	PART
ijtc-842	24	32	explain	explain	VERB
ijtc-842	24	33	and	and	CCONJ
ijtc-842	24	34	being	be	AUX
ijtc-842	24	35	accountable	accountable	ADJ
ijtc-842	24	36	for	for	ADP
ijtc-842	24	37	every	every	DET
ijtc-842	24	38	public	public	ADJ
ijtc-842	24	39	policy	policy	NOUN
ijtc-842	24	40	in	in	ADP
ijtc-842	24	41	a	a	DET
ijtc-842	24	42	proportional	proportional	ADJ
ijtc-842	24	43	manner	manner	NOUN
ijtc-842	24	44	,	,	PUNCT
ijtc-842	24	45	being	be	AUX
ijtc-842	24	46	able	able	ADJ
ijtc-842	24	47	to	to	PART
ijtc-842	24	48	provide	provide	VERB
ijtc-842	24	49	space	space	NOUN
ijtc-842	24	50	for	for	SCONJ
ijtc-842	24	51	the	the	DET
ijtc-842	24	52	public	public	NOUN
ijtc-842	24	53	to	to	PART
ijtc-842	24	54	be	be	AUX
ijtc-842	24	55	involved	involve	VERB
ijtc-842	24	56	in	in	ADP
ijtc-842	24	57	the	the	DET
ijtc-842	24	58	development	development	NOUN
ijtc-842	24	59	process	process	NOUN
ijtc-842	24	60	,	,	PUNCT
ijtc-842	24	61	and	and	CCONJ
ijtc-842	24	62	government	government	NOUN
ijtc-842	24	63	as	as	ADV
ijtc-842	24	64	well	well	ADV
ijtc-842	24	65	as	as	ADP
ijtc-842	24	66	having	have	VERB
ijtc-842	24	67	a	a	DET
ijtc-842	24	68	means	mean	NOUN
ijtc-842	24	69	for	for	SCONJ
ijtc-842	24	70	the	the	DET
ijtc-842	24	71	public	public	NOUN
ijtc-842	24	72	to	to	PART
ijtc-842	24	73	assess	assess	VERB
ijtc-842	24	74	government	government	NOUN
ijtc-842	24	75	performance	performance	NOUN
ijtc-842	24	76	,	,	PUNCT
ijtc-842	24	77	so	so	SCONJ
ijtc-842	24	78	that	that	SCONJ
ijtc-842	24	79	management	management	NOUN
ijtc-842	24	80	accountability	accountability	NOUN
ijtc-842	24	81	village	village	NOUN
ijtc-842	24	82	finance	finance	NOUN
ijtc-842	24	83	is	be	AUX
ijtc-842	24	84	very	very	ADV
ijtc-842	24	85	important	important	ADJ
ijtc-842	24	86	in	in	ADP
ijtc-842	24	87	achieving	achieve	VERB
ijtc-842	24	88	good	good	ADJ
ijtc-842	24	89	governance	governance	NOUN
ijtc-842	24	90	at	at	ADP
ijtc-842	24	91	the	the	DET
ijtc-842	24	92	village	village	NOUN
ijtc-842	24	93	government	government	NOUN
ijtc-842	24	94	level	level	NOUN
ijtc-842	24	95	(	(	PUNCT
ijtc-842	24	96	amin	amin	PROPN
ijtc-842	24	97	&	&	CCONJ
ijtc-842	24	98	baehaqi	baehaqi	PROPN
ijtc-842	24	99	,	,	PUNCT
ijtc-842	24	100	2019	2019	NUM
ijtc-842	24	101	)	)	PUNCT
ijtc-842	24	102	.	.	PUNCT
ijtc-842	25	1	understanding	understand	VERB
ijtc-842	25	2	the	the	DET
ijtc-842	25	3	concept	concept	NOUN
ijtc-842	25	4	of	of	ADP
ijtc-842	25	5	financial	financial	ADJ
ijtc-842	25	6	performance	performance	NOUN
ijtc-842	25	7	of	of	ADP
ijtc-842	25	8	public	public	ADJ
ijtc-842	25	9	organizations	organization	NOUN
ijtc-842	25	10	can	can	AUX
ijtc-842	25	11	be	be	AUX
ijtc-842	25	12	done	do	VERB
ijtc-842	25	13	by	by	ADP
ijtc-842	25	14	looking	look	VERB
ijtc-842	25	15	at	at	ADP
ijtc-842	25	16	the	the	DET
ijtc-842	25	17	financial	financial	ADJ
ijtc-842	25	18	performance	performance	NOUN
ijtc-842	25	19	of	of	ADP
ijtc-842	25	20	public	public	ADJ
ijtc-842	25	21	organizations	organization	NOUN
ijtc-842	25	22	from	from	ADP
ijtc-842	25	23	the	the	DET
ijtc-842	25	24	perspective	perspective	NOUN
ijtc-842	25	25	of	of	ADP
ijtc-842	25	26	the	the	DET
ijtc-842	25	27	bureaucracy	bureaucracy	NOUN
ijtc-842	25	28	itself	itself	PRON
ijtc-842	25	29	by	by	ADP
ijtc-842	25	30	paying	pay	VERB
ijtc-842	25	31	attention	attention	NOUN
ijtc-842	25	32	to	to	ADP
ijtc-842	25	33	the	the	DET
ijtc-842	25	34	performance	performance	NOUN
ijtc-842	25	35	of	of	ADP
ijtc-842	25	36	public	public	ADJ
ijtc-842	25	37	organizations	organization	NOUN
ijtc-842	25	38	from	from	ADP
ijtc-842	25	39	the	the	DET
ijtc-842	25	40	perspective	perspective	NOUN
ijtc-842	25	41	of	of	ADP
ijtc-842	25	42	target	target	NOUN
ijtc-842	25	43	groups	group	NOUN
ijtc-842	25	44	or	or	CCONJ
ijtc-842	25	45	service	service	NOUN
ijtc-842	25	46	users	user	NOUN
ijtc-842	25	47	of	of	ADP
ijtc-842	25	48	public	public	ADJ
ijtc-842	25	49	organizations	organization	NOUN
ijtc-842	25	50	(	(	PUNCT
ijtc-842	25	51	darma	darma	PROPN
ijtc-842	25	52	,	,	PUNCT
ijtc-842	25	53	2019	2019	NUM
ijtc-842	25	54	)	)	PUNCT
ijtc-842	25	55	.	.	PUNCT
ijtc-842	26	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	26	2	the	the	DET
ijtc-842	26	3	influence	influence	NOUN
ijtc-842	26	4	of	of	ADP
ijtc-842	26	5	application	application	NOUN
ijtc-842	26	6	of	of	ADP
ijtc-842	26	7	government	government	NOUN
ijtc-842	26	8	accounting	accounting	NOUN
ijtc-842	26	9	standards	standard	NOUN
ijtc-842	26	10	and	and	CCONJ
ijtc-842	26	11	the	the	DET
ijtc-842	26	12	quality	quality	NOUN
ijtc-842	26	13	of	of	ADP
ijtc-842	26	14	financial	financial	ADJ
ijtc-842	26	15	reports	report	NOUN
ijtc-842	26	16	on	on	ADP
ijtc-842	26	17	the	the	DET
ijtc-842	26	18	accountability	accountability	NOUN
ijtc-842	26	19	of	of	ADP
ijtc-842	26	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	26	21	government	government	NOUN
ijtc-842	26	22	’s	’s	PART
ijtc-842	26	23	financial	financial	ADJ
ijtc-842	26	24	performance	performance	NOUN
ijtc-842	26	25	indra	indra	NOUN
ijtc-842	26	26	,	,	PUNCT
ijtc-842	26	27	febrian	febrian	NOUN
ijtc-842	26	28	,	,	PUNCT
ijtc-842	26	29	putri	putri	ADJ
ijtc-842	26	30	303	303	NUM
ijtc-842	26	31	|	|	NOUN
ijtc-842	26	32	ilomata	ilomata	PROPN
ijtc-842	26	33	international	international	ADJ
ijtc-842	26	34	journal	journal	NOUN
ijtc-842	26	35	of	of	ADP
ijtc-842	26	36	tax	tax	PROPN
ijtc-842	26	37	&	&	CCONJ
ijtc-842	26	38	accounting	accounting	PROPN
ijtc-842	26	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	26	40	having	have	VERB
ijtc-842	26	41	a	a	DET
ijtc-842	26	42	wtp	wtp	NOUN
ijtc-842	26	43	opinion	opinion	NOUN
ijtc-842	26	44	for	for	ADP
ijtc-842	26	45	eight	eight	NUM
ijtc-842	26	46	years	year	NOUN
ijtc-842	26	47	in	in	ADP
ijtc-842	26	48	a	a	DET
ijtc-842	26	49	row	row	NOUN
ijtc-842	26	50	shows	show	VERB
ijtc-842	26	51	that	that	SCONJ
ijtc-842	26	52	the	the	DET
ijtc-842	26	53	financial	financial	ADJ
ijtc-842	26	54	reports	report	NOUN
ijtc-842	26	55	produced	produce	VERB
ijtc-842	26	56	by	by	ADP
ijtc-842	26	57	the	the	DET
ijtc-842	26	58	tanjungpinag	tanjungpinag	PROPN
ijtc-842	26	59	city	city	NOUN
ijtc-842	26	60	government	government	NOUN
ijtc-842	26	61	agencies	agency	NOUN
ijtc-842	26	62	are	be	AUX
ijtc-842	26	63	of	of	ADP
ijtc-842	26	64	good	good	ADJ
ijtc-842	26	65	quality	quality	NOUN
ijtc-842	26	66	and	and	CCONJ
ijtc-842	26	67	can	can	AUX
ijtc-842	26	68	explain	explain	VERB
ijtc-842	26	69	the	the	DET
ijtc-842	26	70	responsibility	responsibility	NOUN
ijtc-842	26	71	of	of	ADP
ijtc-842	26	72	their	their	PRON
ijtc-842	26	73	financial	financial	ADJ
ijtc-842	26	74	performance	performance	NOUN
ijtc-842	26	75	.	.	PUNCT
ijtc-842	27	1	accountability	accountability	NOUN
ijtc-842	27	2	of	of	ADP
ijtc-842	27	3	financial	financial	ADJ
ijtc-842	27	4	performance	performance	NOUN
ijtc-842	27	5	can	can	AUX
ijtc-842	27	6	also	also	ADV
ijtc-842	27	7	be	be	AUX
ijtc-842	27	8	impacted	impact	VERB
ijtc-842	27	9	by	by	ADP
ijtc-842	27	10	a	a	DET
ijtc-842	27	11	number	number	NOUN
ijtc-842	27	12	of	of	ADP
ijtc-842	27	13	additional	additional	ADJ
ijtc-842	27	14	elements	element	NOUN
ijtc-842	27	15	,	,	PUNCT
ijtc-842	27	16	including	include	VERB
ijtc-842	27	17	adherence	adherence	NOUN
ijtc-842	27	18	to	to	ADP
ijtc-842	27	19	legislation	legislation	NOUN
ijtc-842	27	20	,	,	PUNCT
ijtc-842	27	21	clarity	clarity	NOUN
ijtc-842	27	22	of	of	ADP
ijtc-842	27	23	budget	budget	NOUN
ijtc-842	27	24	targets	target	NOUN
ijtc-842	27	25	,	,	PUNCT
ijtc-842	27	26	internal	internal	ADJ
ijtc-842	27	27	control	control	NOUN
ijtc-842	27	28	systems	system	NOUN
ijtc-842	27	29	,	,	PUNCT
ijtc-842	27	30	and	and	CCONJ
ijtc-842	27	31	human	human	ADJ
ijtc-842	27	32	resource	resource	NOUN
ijtc-842	27	33	competency	competency	NOUN
ijtc-842	27	34	.	.	PUNCT
ijtc-842	28	1	this	this	DET
ijtc-842	28	2	research	research	NOUN
ijtc-842	28	3	leads	lead	VERB
ijtc-842	28	4	to	to	ADP
ijtc-842	28	5	previous	previous	ADJ
ijtc-842	28	6	research	research	NOUN
ijtc-842	28	7	.	.	PUNCT
ijtc-842	29	1	in	in	ADP
ijtc-842	29	2	research	research	NOUN
ijtc-842	29	3	(	(	PUNCT
ijtc-842	29	4	wiguna	wiguna	NOUN
ijtc-842	29	5	et	et	PROPN
ijtc-842	29	6	al	al	PROPN
ijtc-842	29	7	.	.	PROPN
ijtc-842	29	8	,	,	PUNCT
ijtc-842	29	9	2021	2021	NUM
ijtc-842	29	10	)	)	PUNCT
ijtc-842	29	11	according	accord	VERB
ijtc-842	29	12	to	to	ADP
ijtc-842	29	13	government	government	NOUN
ijtc-842	29	14	financial	financial	ADJ
ijtc-842	29	15	performance	performance	NOUN
ijtc-842	29	16	accountability	accountability	NOUN
ijtc-842	29	17	,	,	PUNCT
ijtc-842	29	18	the	the	DET
ijtc-842	29	19	amount	amount	NOUN
ijtc-842	29	20	of	of	ADP
ijtc-842	29	21	financial	financial	ADJ
ijtc-842	29	22	performance	performance	NOUN
ijtc-842	29	23	accountability	accountability	NOUN
ijtc-842	29	24	is	be	AUX
ijtc-842	29	25	influenced	influence	VERB
ijtc-842	29	26	by	by	ADP
ijtc-842	29	27	the	the	DET
ijtc-842	29	28	caliber	caliber	NOUN
ijtc-842	29	29	of	of	ADP
ijtc-842	29	30	a	a	DET
ijtc-842	29	31	financial	financial	ADJ
ijtc-842	29	32	report	report	NOUN
ijtc-842	29	33	.	.	PUNCT
ijtc-842	30	1	in	in	ADP
ijtc-842	30	2	addition	addition	NOUN
ijtc-842	30	3	,	,	PUNCT
ijtc-842	30	4	the	the	DET
ijtc-842	30	5	study	study	NOUN
ijtc-842	30	6	's	's	PART
ijtc-842	30	7	findings	finding	NOUN
ijtc-842	30	8	(	(	PUNCT
ijtc-842	30	9	ridzal	ridzal	NOUN
ijtc-842	30	10	,	,	PUNCT
ijtc-842	30	11	2020	2020	NUM
ijtc-842	30	12	)	)	PUNCT
ijtc-842	30	13	demonstrate	demonstrate	VERB
ijtc-842	30	14	that	that	SCONJ
ijtc-842	30	15	financial	financial	ADJ
ijtc-842	30	16	performance	performance	NOUN
ijtc-842	30	17	responsibility	responsibility	NOUN
ijtc-842	30	18	is	be	AUX
ijtc-842	30	19	positively	positively	ADV
ijtc-842	30	20	and	and	CCONJ
ijtc-842	30	21	significantly	significantly	ADV
ijtc-842	30	22	impacted	impact	VERB
ijtc-842	30	23	by	by	ADP
ijtc-842	30	24	the	the	DET
ijtc-842	30	25	caliber	caliber	NOUN
ijtc-842	30	26	of	of	ADP
ijtc-842	30	27	a	a	DET
ijtc-842	30	28	financial	financial	ADJ
ijtc-842	30	29	report	report	NOUN
ijtc-842	30	30	.	.	PUNCT
ijtc-842	31	1	government	government	NOUN
ijtc-842	31	2	entities	entity	NOUN
ijtc-842	31	3	that	that	PRON
ijtc-842	31	4	create	create	VERB
ijtc-842	31	5	financial	financial	ADJ
ijtc-842	31	6	reports	report	NOUN
ijtc-842	31	7	in	in	ADP
ijtc-842	31	8	accordance	accordance	NOUN
ijtc-842	31	9	with	with	ADP
ijtc-842	31	10	government	government	NOUN
ijtc-842	31	11	accounting	accounting	NOUN
ijtc-842	31	12	standards	standard	NOUN
ijtc-842	31	13	(	(	PUNCT
ijtc-842	31	14	sap	sap	PROPN
ijtc-842	31	15	)	)	PUNCT
ijtc-842	31	16	will	will	AUX
ijtc-842	31	17	exhibit	exhibit	VERB
ijtc-842	31	18	improved	improve	VERB
ijtc-842	31	19	financial	financial	ADJ
ijtc-842	31	20	performance	performance	NOUN
ijtc-842	31	21	.	.	PUNCT
ijtc-842	32	1	agency	agency	NOUN
ijtc-842	32	2	theory	theory	NOUN
ijtc-842	32	3	in	in	ADP
ijtc-842	32	4	government	government	NOUN
ijtc-842	32	5	agency	agency	NOUN
ijtc-842	32	6	theory	theory	NOUN
ijtc-842	32	7	is	be	AUX
ijtc-842	32	8	a	a	DET
ijtc-842	32	9	relationship	relationship	NOUN
ijtc-842	32	10	between	between	ADP
ijtc-842	32	11	two	two	NUM
ijtc-842	32	12	or	or	CCONJ
ijtc-842	32	13	more	more	ADJ
ijtc-842	32	14	parties	party	NOUN
ijtc-842	32	15	,	,	PUNCT
ijtc-842	32	16	where	where	SCONJ
ijtc-842	32	17	one	one	NUM
ijtc-842	32	18	party	party	NOUN
ijtc-842	32	19	(	(	PUNCT
ijtc-842	32	20	agent	agent	NOUN
ijtc-842	32	21	)	)	PUNCT
ijtc-842	32	22	agrees	agree	VERB
ijtc-842	32	23	to	to	PART
ijtc-842	32	24	act	act	VERB
ijtc-842	32	25	with	with	ADP
ijtc-842	32	26	the	the	DET
ijtc-842	32	27	consent	consent	NOUN
ijtc-842	32	28	of	of	ADP
ijtc-842	32	29	the	the	DET
ijtc-842	32	30	other	other	ADJ
ijtc-842	32	31	party	party	NOUN
ijtc-842	32	32	(	(	PUNCT
ijtc-842	32	33	principal	principal	NOUN
ijtc-842	32	34	)	)	PUNCT
ijtc-842	32	35	.	.	PUNCT
ijtc-842	33	1	agency	agency	NOUN
ijtc-842	33	2	problems	problem	NOUN
ijtc-842	33	3	occur	occur	VERB
ijtc-842	33	4	in	in	ADP
ijtc-842	33	5	all	all	DET
ijtc-842	33	6	organizations	organization	NOUN
ijtc-842	33	7	.	.	PUNCT
ijtc-842	34	1	in	in	ADP
ijtc-842	34	2	agency	agency	NOUN
ijtc-842	34	3	companies	company	NOUN
ijtc-842	34	4	,	,	PUNCT
ijtc-842	34	5	problems	problem	NOUN
ijtc-842	34	6	occur	occur	VERB
ijtc-842	34	7	between	between	ADP
ijtc-842	34	8	holders	holder	NOUN
ijtc-842	34	9	shares	share	NOUN
ijtc-842	34	10	as	as	ADP
ijtc-842	34	11	principal	principal	NOUN
ijtc-842	34	12	and	and	CCONJ
ijtc-842	34	13	management	management	NOUN
ijtc-842	34	14	as	as	ADP
ijtc-842	34	15	agent	agent	NOUN
ijtc-842	34	16	.	.	PUNCT
ijtc-842	35	1	in	in	ADP
ijtc-842	35	2	the	the	DET
ijtc-842	35	3	government	government	NOUN
ijtc-842	35	4	sector	sector	NOUN
ijtc-842	35	5	agency	agency	NOUN
ijtc-842	35	6	problems	problem	NOUN
ijtc-842	35	7	occur	occur	VERB
ijtc-842	35	8	between	between	ADP
ijtc-842	35	9	officials	official	NOUN
ijtc-842	35	10	elected	elect	VERB
ijtc-842	35	11	by	by	ADP
ijtc-842	35	12	the	the	DET
ijtc-842	35	13	people	people	NOUN
ijtc-842	35	14	as	as	ADP
ijtc-842	35	15	agents	agent	NOUN
ijtc-842	35	16	and	and	CCONJ
ijtc-842	35	17	voters	voter	NOUN
ijtc-842	35	18	as	as	ADP
ijtc-842	35	19	principal	principal	NOUN
ijtc-842	35	20	.	.	PUNCT
ijtc-842	36	1	officials	official	NOUN
ijtc-842	36	2	in	in	ADP
ijtc-842	36	3	government	government	NOUN
ijtc-842	36	4	as	as	ADP
ijtc-842	36	5	parties	party	NOUN
ijtc-842	36	6	who	who	PRON
ijtc-842	36	7	provide	provide	VERB
ijtc-842	36	8	public	public	ADJ
ijtc-842	36	9	service	service	NOUN
ijtc-842	36	10	,	,	PUNCT
ijtc-842	36	11	have	have	VERB
ijtc-842	36	12	more	more	ADJ
ijtc-842	36	13	information	information	NOUN
ijtc-842	36	14	so	so	SCONJ
ijtc-842	36	15	that	that	SCONJ
ijtc-842	36	16	they	they	PRON
ijtc-842	36	17	can	can	AUX
ijtc-842	36	18	carry	carry	VERB
ijtc-842	36	19	out	out	ADP
ijtc-842	36	20	actions	action	NOUN
ijtc-842	36	21	that	that	PRON
ijtc-842	36	22	are	be	AUX
ijtc-842	36	23	not	not	PART
ijtc-842	36	24	in	in	ADP
ijtc-842	36	25	accordance	accordance	NOUN
ijtc-842	36	26	of	of	ADP
ijtc-842	36	27	the	the	DET
ijtc-842	36	28	people	people	NOUN
ijtc-842	36	29	as	as	ADP
ijtc-842	36	30	principal	principal	NOUN
ijtc-842	36	31	is	be	AUX
ijtc-842	36	32	like	like	ADP
ijtc-842	36	33	using	use	VERB
ijtc-842	36	34	personal	personal	ADJ
ijtc-842	36	35	interst	interst	NOUN
ijtc-842	36	36	,	,	PUNCT
ijtc-842	36	37	including	include	VERB
ijtc-842	36	38	corruption	corruption	NOUN
ijtc-842	36	39	(	(	PUNCT
ijtc-842	36	40	andiyanto	andiyanto	ADP
ijtc-842	36	41	,	,	PUNCT
ijtc-842	36	42	2011	2011	NUM
ijtc-842	36	43	)	)	PUNCT
ijtc-842	36	44	.	.	PUNCT
ijtc-842	37	1	when	when	SCONJ
ijtc-842	37	2	government	government	NOUN
ijtc-842	37	3	officials	official	NOUN
ijtc-842	37	4	are	be	AUX
ijtc-842	37	5	involved	involve	VERB
ijtc-842	37	6	in	in	ADP
ijtc-842	37	7	manufacturing	manufacture	VERB
ijtc-842	37	8	decisions	decision	NOUN
ijtc-842	37	9	regarding	regard	VERB
ijtc-842	37	10	the	the	DET
ijtc-842	37	11	allocation	allocation	NOUN
ijtc-842	37	12	of	of	ADP
ijtc-842	37	13	expendicture	expendicture	NOUN
ijtc-842	37	14	in	in	ADP
ijtc-842	37	15	the	the	DET
ijtc-842	37	16	budget	budget	NOUN
ijtc-842	37	17	,	,	PUNCT
ijtc-842	37	18	it	it	PRON
ijtc-842	37	19	is	be	AUX
ijtc-842	37	20	hoped	hope	VERB
ijtc-842	37	21	that	that	PRON
ijtc-842	37	22	represent	represent	VERB
ijtc-842	37	23	common	common	ADJ
ijtc-842	37	24	interest	interest	NOUN
ijtc-842	37	25	.	.	PUNCT
ijtc-842	38	1	at	at	ADP
ijtc-842	38	2	this	this	DET
ijtc-842	38	3	stage	stage	NOUN
ijtc-842	38	4	the	the	DET
ijtc-842	38	5	government	government	NOUN
ijtc-842	38	6	must	must	AUX
ijtc-842	38	7	be	be	AUX
ijtc-842	38	8	able	able	ADJ
ijtc-842	38	9	to	to	PART
ijtc-842	38	10	become	become	VERB
ijtc-842	38	11	an	an	DET
ijtc-842	38	12	agency	agency	NOUN
ijtc-842	38	13	with	with	ADP
ijtc-842	38	14	integrity	integrity	NOUN
ijtc-842	38	15	and	and	CCONJ
ijtc-842	38	16	accountability	accountability	NOUN
ijtc-842	38	17	(	(	PUNCT
ijtc-842	38	18	abdullah	abdullah	PROPN
ijtc-842	38	19	&	&	CCONJ
ijtc-842	38	20	a	a	PRON
ijtc-842	38	21	,	,	PUNCT
ijtc-842	38	22	2016	2016	NUM
ijtc-842	38	23	)	)	PUNCT
ijtc-842	38	24	.	.	PUNCT
ijtc-842	39	1	in	in	ADP
ijtc-842	39	2	(	(	PUNCT
ijtc-842	39	3	ridzal	ridzal	NOUN
ijtc-842	39	4	,	,	PUNCT
ijtc-842	39	5	2020	2020	NUM
ijtc-842	39	6	)	)	PUNCT
ijtc-842	39	7	research	research	NOUN
ijtc-842	39	8	,	,	PUNCT
ijtc-842	39	9	it	it	PRON
ijtc-842	39	10	was	be	AUX
ijtc-842	39	11	said	say	VERB
ijtc-842	39	12	that	that	SCONJ
ijtc-842	39	13	the	the	DET
ijtc-842	39	14	government	government	NOUN
ijtc-842	39	15	is	be	AUX
ijtc-842	39	16	the	the	DET
ijtc-842	39	17	agent	agent	NOUN
ijtc-842	39	18	and	and	CCONJ
ijtc-842	39	19	the	the	DET
ijtc-842	39	20	people	people	NOUN
ijtc-842	39	21	are	be	AUX
ijtc-842	39	22	the	the	DET
ijtc-842	39	23	principal	principal	NOUN
ijtc-842	39	24	,	,	PUNCT
ijtc-842	39	25	where	where	SCONJ
ijtc-842	39	26	the	the	DET
ijtc-842	39	27	government	government	NOUN
ijtc-842	39	28	must	must	AUX
ijtc-842	39	29	be	be	AUX
ijtc-842	39	30	able	able	ADJ
ijtc-842	39	31	to	to	PART
ijtc-842	39	32	be	be	AUX
ijtc-842	39	33	responsible	responsible	ADJ
ijtc-842	39	34	for	for	ADP
ijtc-842	39	35	the	the	DET
ijtc-842	39	36	authority	authority	NOUN
ijtc-842	39	37	that	that	PRON
ijtc-842	39	38	has	have	AUX
ijtc-842	39	39	been	be	AUX
ijtc-842	39	40	given	give	VERB
ijtc-842	39	41	by	by	ADP
ijtc-842	39	42	trying	try	VERB
ijtc-842	39	43	its	its	PRON
ijtc-842	39	44	best	good	ADJ
ijtc-842	39	45	,	,	PUNCT
ijtc-842	39	46	especially	especially	ADV
ijtc-842	39	47	in	in	ADP
ijtc-842	39	48	regional	regional	ADJ
ijtc-842	39	49	financial	financial	ADJ
ijtc-842	39	50	governance	governance	NOUN
ijtc-842	39	51	,	,	PUNCT
ijtc-842	39	52	both	both	CCONJ
ijtc-842	39	53	in	in	ADP
ijtc-842	39	54	terms	term	NOUN
ijtc-842	39	55	of	of	ADP
ijtc-842	39	56	the	the	DET
ijtc-842	39	57	recording	recording	NOUN
ijtc-842	39	58	system	system	NOUN
ijtc-842	39	59	implemented	implement	VERB
ijtc-842	39	60	and	and	CCONJ
ijtc-842	39	61	the	the	DET
ijtc-842	39	62	quality	quality	NOUN
ijtc-842	39	63	of	of	ADP
ijtc-842	39	64	the	the	DET
ijtc-842	39	65	financial	financial	ADJ
ijtc-842	39	66	reports	report	NOUN
ijtc-842	39	67	represented	represent	VERB
ijtc-842	39	68	must	must	AUX
ijtc-842	39	69	be	be	AUX
ijtc-842	39	70	is	be	AUX
ijtc-842	39	71	accountable	accountable	ADJ
ijtc-842	39	72	so	so	SCONJ
ijtc-842	39	73	that	that	SCONJ
ijtc-842	39	74	the	the	DET
ijtc-842	39	75	people	people	NOUN
ijtc-842	39	76	,	,	PUNCT
ijtc-842	39	77	as	as	ADP
ijtc-842	39	78	the	the	DET
ijtc-842	39	79	principal	principal	NOUN
ijtc-842	39	80	,	,	PUNCT
ijtc-842	39	81	feel	feel	VERB
ijtc-842	39	82	that	that	SCONJ
ijtc-842	39	83	the	the	DET
ijtc-842	39	84	goverments	goverment	NOUN
ijtc-842	39	85	financial	financial	ADJ
ijtc-842	39	86	performance	performance	NOUN
ijtc-842	39	87	is	be	AUX
ijtc-842	39	88	accountable	accountable	ADJ
ijtc-842	39	89	.	.	PUNCT
ijtc-842	40	1	bureaucratic	bureaucratic	ADJ
ijtc-842	40	2	reform	reform	NOUN
ijtc-842	40	3	theory	theory	NOUN
ijtc-842	40	4	the	the	DET
ijtc-842	40	5	basic	basic	ADJ
ijtc-842	40	6	concept	concept	NOUN
ijtc-842	40	7	of	of	ADP
ijtc-842	40	8	reform	reform	NOUN
ijtc-842	40	9	is	be	AUX
ijtc-842	40	10	to	to	PART
ijtc-842	40	11	make	make	VERB
ijtc-842	40	12	changes	change	NOUN
ijtc-842	40	13	,	,	PUNCT
ijtc-842	40	14	improvements	improvement	NOUN
ijtc-842	40	15	and	and	CCONJ
ijtc-842	40	16	comprehencive	comprehencive	NOUN
ijtc-842	40	17	and	and	CCONJ
ijtc-842	40	18	systematic	systematic	ADJ
ijtc-842	40	19	regulation	regulation	NOUN
ijtc-842	40	20	of	of	ADP
ijtc-842	40	21	many	many	ADJ
ijtc-842	40	22	things	thing	NOUN
ijtc-842	40	23	,	,	PUNCT
ijtc-842	40	24	especially	especially	ADV
ijtc-842	40	25	relating	relate	VERB
ijtc-842	40	26	to	to	ADP
ijtc-842	40	27	state	state	NOUN
ijtc-842	40	28	,	,	PUNCT
ijtc-842	40	29	organizational	organizational	ADJ
ijtc-842	40	30	and	and	CCONJ
ijtc-842	40	31	governmental	governmental	ADJ
ijtc-842	40	32	systems	system	NOUN
ijtc-842	40	33	(	(	PUNCT
ijtc-842	40	34	hendrayadi	hendrayadi	NOUN
ijtc-842	40	35	,	,	PUNCT
ijtc-842	40	36	2011	2011	NUM
ijtc-842	40	37	)	)	PUNCT
ijtc-842	40	38	.	.	PUNCT
ijtc-842	41	1	(	(	PUNCT
ijtc-842	41	2	sujatmiko	sujatmiko	NOUN
ijtc-842	41	3	,	,	PUNCT
ijtc-842	41	4	2019	2019	NUM
ijtc-842	41	5	)	)	PUNCT
ijtc-842	41	6	,	,	PUNCT
ijtc-842	41	7	bureaucratic	bureaucratic	ADJ
ijtc-842	41	8	reform	reform	NOUN
ijtc-842	41	9	is	be	AUX
ijtc-842	41	10	closely	closely	ADV
ijtc-842	41	11	related	relate	VERB
ijtc-842	41	12	to	to	ADP
ijtc-842	41	13	an	an	DET
ijtc-842	41	14	improvement	improvement	NOUN
ijtc-842	41	15	,	,	PUNCT
ijtc-842	41	16	change	change	NOUN
ijtc-842	41	17	or	or	CCONJ
ijtc-842	41	18	refinement	refinement	NOUN
ijtc-842	41	19	of	of	ADP
ijtc-842	41	20	a	a	DET
ijtc-842	41	21	system	system	NOUN
ijtc-842	41	22	of	of	ADP
ijtc-842	41	23	organization	organization	NOUN
ijtc-842	41	24	to	to	PART
ijtc-842	41	25	realize	realize	VERB
ijtc-842	41	26	good	good	ADJ
ijtc-842	41	27	governance	governance	NOUN
ijtc-842	41	28	that	that	PRON
ijtc-842	41	29	is	be	AUX
ijtc-842	41	30	free	free	ADJ
ijtc-842	41	31	from	from	ADP
ijtc-842	41	32	there	there	PRON
ijtc-842	41	33	is	be	VERB
ijtc-842	41	34	an	an	DET
ijtc-842	41	35	act	act	NOUN
ijtc-842	41	36	of	of	ADP
ijtc-842	41	37	fraud	fraud	NOUN
ijtc-842	41	38	.	.	PUNCT
ijtc-842	42	1	an	an	DET
ijtc-842	42	2	improvement	improvement	NOUN
ijtc-842	42	3	in	in	ADP
ijtc-842	42	4	system	system	NOUN
ijtc-842	42	5	refinement	refinement	NOUN
ijtc-842	42	6	where	where	SCONJ
ijtc-842	42	7	the	the	DET
ijtc-842	42	8	cash	cash	NOUN
ijtc-842	42	9	-	-	PUNCT
ijtc-842	42	10	based	base	VERB
ijtc-842	42	11	recording	recording	NOUN
ijtc-842	42	12	system	system	NOUN
ijtc-842	42	13	switches	switch	NOUN
ijtc-842	42	14	to	to	PART
ijtc-842	42	15	accrualhttps://www.ilomata.org/index.php/ijtc	accrualhttps://www.ilomata.org/index.php/ijtc	VERB
ijtc-842	42	16	the	the	DET
ijtc-842	42	17	influence	influence	NOUN
ijtc-842	42	18	of	of	ADP
ijtc-842	42	19	application	application	NOUN
ijtc-842	42	20	of	of	ADP
ijtc-842	42	21	government	government	NOUN
ijtc-842	42	22	accounting	accounting	NOUN
ijtc-842	42	23	standards	standard	NOUN
ijtc-842	42	24	and	and	CCONJ
ijtc-842	42	25	the	the	DET
ijtc-842	42	26	quality	quality	NOUN
ijtc-842	42	27	of	of	ADP
ijtc-842	42	28	financial	financial	ADJ
ijtc-842	42	29	reports	report	NOUN
ijtc-842	42	30	on	on	ADP
ijtc-842	42	31	the	the	DET
ijtc-842	42	32	accountability	accountability	NOUN
ijtc-842	42	33	of	of	ADP
ijtc-842	42	34	tanjungpinang	tanjungpinang	NOUN
ijtc-842	42	35	government	government	NOUN
ijtc-842	42	36	’s	’s	PART
ijtc-842	42	37	financial	financial	ADJ
ijtc-842	42	38	performance	performance	NOUN
ijtc-842	42	39	indra	indra	NOUN
ijtc-842	42	40	,	,	PUNCT
ijtc-842	42	41	febrian	febrian	NOUN
ijtc-842	42	42	,	,	PUNCT
ijtc-842	42	43	putri	putri	ADJ
ijtc-842	42	44	304	304	NUM
ijtc-842	43	1	|	|	ADV
ijtc-842	43	2	ilomata	ilomata	PROPN
ijtc-842	43	3	international	international	ADJ
ijtc-842	43	4	journal	journal	NOUN
ijtc-842	43	5	of	of	ADP
ijtc-842	43	6	tax	tax	PROPN
ijtc-842	43	7	&	&	CCONJ
ijtc-842	43	8	accounting	accounting	PROPN
ijtc-842	43	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	43	10	based	base	VERB
ijtc-842	43	11	recording	recording	NOUN
ijtc-842	43	12	and	and	CCONJ
ijtc-842	43	13	obtaining	obtain	VERB
ijtc-842	43	14	quality	quality	NOUN
ijtc-842	43	15	financial	financial	ADJ
ijtc-842	43	16	report	report	NOUN
ijtc-842	43	17	results	result	NOUN
ijtc-842	43	18	is	be	AUX
ijtc-842	43	19	a	a	DET
ijtc-842	43	20	form	form	NOUN
ijtc-842	43	21	of	of	ADP
ijtc-842	43	22	accountability	accountability	NOUN
ijtc-842	43	23	for	for	ADP
ijtc-842	43	24	regional	regional	ADJ
ijtc-842	43	25	government	government	NOUN
ijtc-842	43	26	financial	financial	ADJ
ijtc-842	43	27	performance	performance	NOUN
ijtc-842	43	28	in	in	ADP
ijtc-842	43	29	managing	manage	VERB
ijtc-842	43	30	regional	regional	ADJ
ijtc-842	43	31	finances	finance	NOUN
ijtc-842	43	32	.	.	PUNCT
ijtc-842	44	1	government	government	NOUN
ijtc-842	44	2	financial	financial	ADJ
ijtc-842	44	3	performance	performance	NOUN
ijtc-842	44	4	accountability	accountability	NOUN
ijtc-842	44	5	government	government	NOUN
ijtc-842	44	6	financial	financial	ADJ
ijtc-842	44	7	performance	performance	NOUN
ijtc-842	44	8	is	be	AUX
ijtc-842	44	9	a	a	DET
ijtc-842	44	10	way	way	NOUN
ijtc-842	44	11	of	of	ADP
ijtc-842	44	12	illustrating	illustrate	VERB
ijtc-842	44	13	how	how	SCONJ
ijtc-842	44	14	well	well	ADV
ijtc-842	44	15	-	-	PUNCT
ijtc-842	44	16	capitalized	capitalize	VERB
ijtc-842	44	17	,	,	PUNCT
ijtc-842	44	18	liquid	liquid	NOUN
ijtc-842	44	19	,	,	PUNCT
ijtc-842	44	20	and	and	CCONJ
ijtc-842	44	21	profitable	profitable	ADJ
ijtc-842	44	22	an	an	DET
ijtc-842	44	23	agency	agency	NOUN
ijtc-842	44	24	's	's	PART
ijtc-842	44	25	finances	finance	NOUN
ijtc-842	44	26	were	be	AUX
ijtc-842	44	27	over	over	ADP
ijtc-842	44	28	a	a	DET
ijtc-842	44	29	specific	specific	ADJ
ijtc-842	44	30	accounting	accounting	NOUN
ijtc-842	44	31	period	period	NOUN
ijtc-842	44	32	.	.	PUNCT
ijtc-842	45	1	these	these	DET
ijtc-842	45	2	factors	factor	NOUN
ijtc-842	45	3	are	be	AUX
ijtc-842	45	4	typically	typically	ADV
ijtc-842	45	5	quantified	quantify	VERB
ijtc-842	45	6	by	by	ADP
ijtc-842	45	7	measures	measure	NOUN
ijtc-842	45	8	of	of	ADP
ijtc-842	45	9	capital	capital	NOUN
ijtc-842	45	10	adequacy	adequacy	NOUN
ijtc-842	45	11	,	,	PUNCT
ijtc-842	45	12	liquidity	liquidity	NOUN
ijtc-842	45	13	,	,	PUNCT
ijtc-842	45	14	and	and	CCONJ
ijtc-842	45	15	profitability	profitability	NOUN
ijtc-842	45	16	.	.	PUNCT
ijtc-842	46	1	jumingan	jumingan	PROPN
ijtc-842	46	2	claimed	claim	VERB
ijtc-842	46	3	in	in	ADP
ijtc-842	46	4	the	the	DET
ijtc-842	46	5	journal	journal	NOUN
ijtc-842	46	6	(	(	PUNCT
ijtc-842	46	7	herawati	herawati	PROPN
ijtc-842	46	8	,	,	PUNCT
ijtc-842	46	9	2019	2019	NUM
ijtc-842	46	10	)	)	PUNCT
ijtc-842	46	11	.	.	PUNCT
ijtc-842	47	1	accountability	accountability	NOUN
ijtc-842	47	2	is	be	AUX
ijtc-842	47	3	not	not	PART
ijtc-842	47	4	just	just	ADV
ijtc-842	47	5	about	about	ADP
ijtc-842	47	6	making	make	VERB
ijtc-842	47	7	financial	financial	ADJ
ijtc-842	47	8	reports	report	NOUN
ijtc-842	47	9	,	,	PUNCT
ijtc-842	47	10	but	but	CCONJ
ijtc-842	47	11	as	as	ADP
ijtc-842	47	12	a	a	DET
ijtc-842	47	13	way	way	NOUN
ijtc-842	47	14	of	of	ADP
ijtc-842	47	15	eradicating	eradicate	VERB
ijtc-842	47	16	corruption	corruption	NOUN
ijtc-842	47	17	,	,	PUNCT
ijtc-842	47	18	and	and	CCONJ
ijtc-842	47	19	efforts	effort	NOUN
ijtc-842	47	20	to	to	PART
ijtc-842	47	21	increase	increase	VERB
ijtc-842	47	22	accountability	accountability	NOUN
ijtc-842	47	23	are	be	AUX
ijtc-842	47	24	the	the	DET
ijtc-842	47	25	main	main	ADJ
ijtc-842	47	26	steps	step	NOUN
ijtc-842	47	27	taken	take	VERB
ijtc-842	47	28	to	to	PART
ijtc-842	47	29	improve	improve	VERB
ijtc-842	47	30	community	community	NOUN
ijtc-842	47	31	welfare	welfare	NOUN
ijtc-842	47	32	.	.	PUNCT
ijtc-842	48	1	according	accord	VERB
ijtc-842	48	2	to	to	ADP
ijtc-842	48	3	dwi	dwi	PROPN
ijtc-842	48	4	afriyanti	afriyanti	PROPN
ijtc-842	48	5	,	,	PUNCT
ijtc-842	48	6	harpanto	harpanto	ADP
ijtc-842	48	7	guno	guno	PROPN
ijtc-842	48	8	sabanu	sabanu	NOUN
ijtc-842	48	9	,	,	PUNCT
ijtc-842	48	10	2015	2015	NUM
ijtc-842	48	11	in	in	ADP
ijtc-842	48	12	the	the	DET
ijtc-842	48	13	journal	journal	NOUN
ijtc-842	48	14	(	(	PUNCT
ijtc-842	48	15	ridzal	ridzal	NOUN
ijtc-842	48	16	,	,	PUNCT
ijtc-842	48	17	2020	2020	NUM
ijtc-842	48	18	)	)	PUNCT
ijtc-842	48	19	.	.	PUNCT
ijtc-842	49	1	stewart	stewart	PROPN
ijtc-842	49	2	,	,	PUNCT
ijtc-842	49	3	1984	1984	NUM
ijtc-842	49	4	(	(	PUNCT
ijtc-842	49	5	ridzal	ridzal	NOUN
ijtc-842	49	6	,	,	PUNCT
ijtc-842	49	7	2020	2020	NUM
ijtc-842	49	8	)	)	PUNCT
ijtc-842	49	9	states	state	VERB
ijtc-842	49	10	that	that	SCONJ
ijtc-842	49	11	there	there	PRON
ijtc-842	49	12	are	be	VERB
ijtc-842	49	13	five	five	NUM
ijtc-842	49	14	basics	basic	NOUN
ijtc-842	49	15	of	of	ADP
ijtc-842	49	16	accountability	accountability	NOUN
ijtc-842	49	17	as	as	ADP
ijtc-842	49	18	standards	standard	NOUN
ijtc-842	49	19	for	for	ADP
ijtc-842	49	20	assessing	assess	VERB
ijtc-842	49	21	accountability	accountability	NOUN
ijtc-842	49	22	,	,	PUNCT
ijtc-842	49	23	namely	namely	ADV
ijtc-842	49	24	:	:	PUNCT
ijtc-842	49	25	legal	legal	ADJ
ijtc-842	49	26	accountability	accountability	NOUN
ijtc-842	49	27	and	and	CCONJ
ijtc-842	49	28	honesty	honesty	NOUN
ijtc-842	49	29	,	,	PUNCT
ijtc-842	49	30	process	process	NOUN
ijtc-842	49	31	accountability	accountability	NOUN
ijtc-842	49	32	,	,	PUNCT
ijtc-842	49	33	performance	performance	NOUN
ijtc-842	49	34	accountability	accountability	NOUN
ijtc-842	49	35	,	,	PUNCT
ijtc-842	49	36	and	and	CCONJ
ijtc-842	49	37	policy	policy	NOUN
ijtc-842	49	38	accountability	accountability	NOUN
ijtc-842	49	39	.	.	PUNCT
ijtc-842	50	1	regional	regional	ADJ
ijtc-842	50	2	government	government	NOUN
ijtc-842	50	3	financial	financial	ADJ
ijtc-842	50	4	performance	performance	NOUN
ijtc-842	50	5	is	be	AUX
ijtc-842	50	6	the	the	DET
ijtc-842	50	7	output	output	NOUN
ijtc-842	50	8	or	or	CCONJ
ijtc-842	50	9	result	result	NOUN
ijtc-842	50	10	of	of	ADP
ijtc-842	50	11	activities	activity	NOUN
ijtc-842	50	12	or	or	CCONJ
ijtc-842	50	13	programs	program	NOUN
ijtc-842	50	14	that	that	PRON
ijtc-842	50	15	will	will	AUX
ijtc-842	50	16	or	or	CCONJ
ijtc-842	50	17	have	have	AUX
ijtc-842	50	18	been	be	AUX
ijtc-842	50	19	achieved	achieve	VERB
ijtc-842	50	20	in	in	ADP
ijtc-842	50	21	connection	connection	NOUN
ijtc-842	50	22	with	with	ADP
ijtc-842	50	23	the	the	DET
ijtc-842	50	24	use	use	NOUN
ijtc-842	50	25	of	of	ADP
ijtc-842	50	26	the	the	DET
ijtc-842	50	27	regional	regional	ADJ
ijtc-842	50	28	budget	budget	NOUN
ijtc-842	50	29	with	with	ADP
ijtc-842	50	30	measureable	measureable	ADJ
ijtc-842	50	31	quantity	quantity	NOUN
ijtc-842	50	32	and	and	CCONJ
ijtc-842	50	33	quality	quality	NOUN
ijtc-842	50	34	,	,	PUNCT
ijtc-842	50	35	regional	regional	ADJ
ijtc-842	50	36	capacity	capacity	NOUN
ijtc-842	50	37	can	can	AUX
ijtc-842	50	38	be	be	AUX
ijtc-842	50	39	measured	measure	VERB
ijtc-842	50	40	by	by	ADP
ijtc-842	50	41	assessing	assess	VERB
ijtc-842	50	42	the	the	DET
ijtc-842	50	43	efficiency	efficiency	NOUN
ijtc-842	50	44	of	of	ADP
ijtc-842	50	45	services	service	NOUN
ijtc-842	50	46	provided	provide	VERB
ijtc-842	50	47	to	to	ADP
ijtc-842	50	48	the	the	DET
ijtc-842	50	49	community	community	NOUN
ijtc-842	50	50	(	(	PUNCT
ijtc-842	50	51	polii	polii	VERB
ijtc-842	50	52	et	et	PROPN
ijtc-842	50	53	al	al	PROPN
ijtc-842	50	54	.	.	PROPN
ijtc-842	50	55	,	,	PUNCT
ijtc-842	50	56	2020	2020	NUM
ijtc-842	50	57	)	)	PUNCT
ijtc-842	50	58	.	.	PUNCT
ijtc-842	51	1	financial	financial	ADJ
ijtc-842	51	2	performance	performance	NOUN
ijtc-842	51	3	measurement	measurement	NOUN
ijtc-842	51	4	also	also	ADV
ijtc-842	51	5	has	have	VERB
ijtc-842	51	6	a	a	DET
ijtc-842	51	7	close	close	ADJ
ijtc-842	51	8	relationship	relationship	NOUN
ijtc-842	51	9	with	with	ADP
ijtc-842	51	10	accountability	accountability	NOUN
ijtc-842	51	11	.	.	PUNCT
ijtc-842	52	1	to	to	PART
ijtc-842	52	2	strengthen	strengthen	VERB
ijtc-842	52	3	the	the	DET
ijtc-842	52	4	accountability	accountability	NOUN
ijtc-842	52	5	mechanism	mechanism	NOUN
ijtc-842	52	6	,	,	PUNCT
ijtc-842	52	7	financial	financial	ADJ
ijtc-842	52	8	performance	performance	NOUN
ijtc-842	52	9	management	management	NOUN
ijtc-842	52	10	is	be	AUX
ijtc-842	52	11	needed	need	VERB
ijtc-842	52	12	which	which	PRON
ijtc-842	52	13	includes	include	VERB
ijtc-842	52	14	performance	performance	NOUN
ijtc-842	52	15	indicators	indicator	NOUN
ijtc-842	52	16	and	and	CCONJ
ijtc-842	52	17	performance	performance	NOUN
ijtc-842	52	18	targets	target	NOUN
ijtc-842	52	19	(	(	PUNCT
ijtc-842	52	20	riyani	riyani	PROPN
ijtc-842	52	21	&	&	CCONJ
ijtc-842	52	22	widajantie	widajantie	PROPN
ijtc-842	52	23	,	,	PUNCT
ijtc-842	52	24	2022	2022	NUM
ijtc-842	52	25	)	)	PUNCT
ijtc-842	52	26	.	.	PUNCT
ijtc-842	53	1	good	good	ADJ
ijtc-842	53	2	financial	financial	ADJ
ijtc-842	53	3	performance	performance	NOUN
ijtc-842	53	4	measurement	measurement	NOUN
ijtc-842	53	5	indicators	indicator	NOUN
ijtc-842	53	6	have	have	VERB
ijtc-842	53	7	the	the	DET
ijtc-842	53	8	characteristics	characteristic	NOUN
ijtc-842	53	9	of	of	ADP
ijtc-842	53	10	being	be	AUX
ijtc-842	53	11	relevant	relevant	ADJ
ijtc-842	53	12	,	,	PUNCT
ijtc-842	53	13	unambiguous	unambiguous	ADJ
ijtc-842	53	14	,	,	PUNCT
ijtc-842	53	15	cost	cost	NOUN
ijtc-842	53	16	-	-	PUNCT
ijtc-842	53	17	effective	effective	ADJ
ijtc-842	53	18	and	and	CCONJ
ijtc-842	53	19	simple	simple	ADJ
ijtc-842	53	20	,	,	PUNCT
ijtc-842	53	21	as	as	ADV
ijtc-842	53	22	well	well	ADV
ijtc-842	53	23	as	as	ADP
ijtc-842	53	24	functioning	function	VERB
ijtc-842	53	25	as	as	ADP
ijtc-842	53	26	a	a	DET
ijtc-842	53	27	signal	signal	NOUN
ijtc-842	53	28	indicating	indicate	VERB
ijtc-842	53	29	that	that	SCONJ
ijtc-842	53	30	there	there	PRON
ijtc-842	53	31	is	be	VERB
ijtc-842	53	32	a	a	DET
ijtc-842	53	33	problem	problem	NOUN
ijtc-842	53	34	that	that	PRON
ijtc-842	53	35	requires	require	VERB
ijtc-842	53	36	management	management	NOUN
ijtc-842	53	37	action	action	NOUN
ijtc-842	53	38	and	and	CCONJ
ijtc-842	53	39	further	further	ADJ
ijtc-842	53	40	investigation	investigation	NOUN
ijtc-842	53	41	,	,	PUNCT
ijtc-842	53	42	according	accord	VERB
ijtc-842	53	43	to	to	ADP
ijtc-842	53	44	sumarsono	sumarsono	PROPN
ijtc-842	53	45	2010	2010	NUM
ijtc-842	53	46	in	in	ADP
ijtc-842	53	47	(	(	PUNCT
ijtc-842	53	48	darma	darma	PROPN
ijtc-842	53	49	,	,	PUNCT
ijtc-842	53	50	2019	2019	NUM
ijtc-842	53	51	)	)	PUNCT
ijtc-842	53	52	.	.	PUNCT
ijtc-842	54	1	public	public	ADJ
ijtc-842	54	2	financial	financial	ADJ
ijtc-842	54	3	performance	performance	NOUN
ijtc-842	54	4	is	be	AUX
ijtc-842	54	5	a	a	DET
ijtc-842	54	6	formal	formal	ADJ
ijtc-842	54	7	effort	effort	NOUN
ijtc-842	54	8	carried	carry	VERB
ijtc-842	54	9	out	out	ADP
ijtc-842	54	10	in	in	ADP
ijtc-842	54	11	the	the	DET
ijtc-842	54	12	context	context	NOUN
ijtc-842	54	13	of	of	ADP
ijtc-842	54	14	empowerment	empowerment	NOUN
ijtc-842	54	15	which	which	PRON
ijtc-842	54	16	aims	aim	VERB
ijtc-842	54	17	and	and	CCONJ
ijtc-842	54	18	relies	rely	VERB
ijtc-842	54	19	on	on	ADP
ijtc-842	54	20	the	the	DET
ijtc-842	54	21	public	public	ADJ
ijtc-842	54	22	interest	interest	NOUN
ijtc-842	54	23	(	(	PUNCT
ijtc-842	54	24	supraja	supraja	NOUN
ijtc-842	54	25	,	,	PUNCT
ijtc-842	54	26	2019	2019	NUM
ijtc-842	54	27	)	)	PUNCT
ijtc-842	54	28	.	.	PUNCT
ijtc-842	55	1	accounting	accounting	NOUN
ijtc-842	55	2	controls	control	NOUN
ijtc-842	55	3	influence	influence	NOUN
ijtc-842	55	4	performance	performance	NOUN
ijtc-842	55	5	accountability	accountability	NOUN
ijtc-842	55	6	government	government	NOUN
ijtc-842	55	7	agency	agency	NOUN
ijtc-842	55	8	finances	finance	NOUN
ijtc-842	55	9	.	.	PUNCT
ijtc-842	56	1	this	this	PRON
ijtc-842	56	2	shows	show	VERB
ijtc-842	56	3	that	that	SCONJ
ijtc-842	56	4	control	control	VERB
ijtc-842	56	5	good	good	ADJ
ijtc-842	56	6	accounting	accounting	NOUN
ijtc-842	56	7	can	can	AUX
ijtc-842	56	8	create	create	VERB
ijtc-842	56	9	good	good	ADJ
ijtc-842	56	10	financial	financial	ADJ
ijtc-842	56	11	performance	performance	NOUN
ijtc-842	56	12	also	also	ADV
ijtc-842	56	13	,	,	PUNCT
ijtc-842	56	14	this	this	PRON
ijtc-842	56	15	can	can	AUX
ijtc-842	56	16	increase	increase	VERB
ijtc-842	56	17	accountability	accountability	NOUN
ijtc-842	56	18	for	for	ADP
ijtc-842	56	19	agency	agency	NOUN
ijtc-842	56	20	performance	performance	NOUN
ijtc-842	56	21	government	government	NOUN
ijtc-842	56	22	according	accord	VERB
ijtc-842	56	23	to	to	ADP
ijtc-842	56	24	kartika	kartika	PROPN
ijtc-842	56	25	and	and	CCONJ
ijtc-842	56	26	sukamto	sukamto	PROPN
ijtc-842	56	27	2019	2019	NUM
ijtc-842	56	28	in	in	ADP
ijtc-842	56	29	the	the	DET
ijtc-842	56	30	journal	journal	NOUN
ijtc-842	56	31	(	(	PUNCT
ijtc-842	56	32	fadila	fadila	PROPN
ijtc-842	56	33	&	&	CCONJ
ijtc-842	56	34	budiwitjaksono	budiwitjaksono	PROPN
ijtc-842	56	35	,	,	PUNCT
ijtc-842	56	36	2022	2022	NUM
ijtc-842	56	37	)	)	PUNCT
ijtc-842	56	38	.	.	PUNCT
ijtc-842	57	1	government	government	NOUN
ijtc-842	57	2	accounting	accounting	NOUN
ijtc-842	57	3	standards	standard	NOUN
ijtc-842	57	4	every	every	DET
ijtc-842	57	5	government	government	NOUN
ijtc-842	57	6	organization	organization	NOUN
ijtc-842	57	7	is	be	AUX
ijtc-842	57	8	required	require	VERB
ijtc-842	57	9	to	to	PART
ijtc-842	57	10	create	create	VERB
ijtc-842	57	11	the	the	DET
ijtc-842	57	12	7	7	NUM
ijtc-842	57	13	components	component	NOUN
ijtc-842	57	14	of	of	ADP
ijtc-842	57	15	financial	financial	ADJ
ijtc-842	57	16	reports	report	NOUN
ijtc-842	57	17	specified	specify	VERB
ijtc-842	57	18	in	in	ADP
ijtc-842	57	19	the	the	DET
ijtc-842	57	20	draft	draft	NOUN
ijtc-842	57	21	government	government	NOUN
ijtc-842	57	22	accounting	accounting	NOUN
ijtc-842	57	23	standards	standard	NOUN
ijtc-842	57	24	,	,	PUNCT
ijtc-842	57	25	which	which	PRON
ijtc-842	57	26	are	be	AUX
ijtc-842	57	27	presented	present	VERB
ijtc-842	57	28	by	by	ADP
ijtc-842	57	29	an	an	DET
ijtc-842	57	30	independent	independent	ADJ
ijtc-842	57	31	standards	standard	NOUN
ijtc-842	57	32	committee	committee	NOUN
ijtc-842	57	33	in	in	ADP
ijtc-842	57	34	their	their	PRON
ijtc-842	57	35	field	field	NOUN
ijtc-842	57	36	and	and	CCONJ
ijtc-842	57	37	ratified	ratify	VERB
ijtc-842	57	38	in	in	ADP
ijtc-842	57	39	government	government	NOUN
ijtc-842	57	40	regulation	regulation	NOUN
ijtc-842	57	41	no	no	NOUN
ijtc-842	57	42	.	.	NOUN
ijtc-842	57	43	24	24	NUM
ijtc-842	57	44	of	of	ADP
ijtc-842	57	45	2005	2005	NUM
ijtc-842	57	46	and	and	CCONJ
ijtc-842	57	47	law	law	NOUN
ijtc-842	57	48	no	no	INTJ
ijtc-842	57	49	.	.	NOUN
ijtc-842	57	50	1	1	NUM
ijtc-842	57	51	of	of	ADP
ijtc-842	57	52	2004	2004	NUM
ijtc-842	57	53	concerning	concern	VERB
ijtc-842	57	54	the	the	DET
ijtc-842	57	55	state	state	NOUN
ijtc-842	57	56	treasury	treasury	PROPN
ijtc-842	57	57	(	(	PUNCT
ijtc-842	57	58	fauzi	fauzi	PROPN
ijtc-842	57	59	&	&	CCONJ
ijtc-842	57	60	hasanah	hasanah	PROPN
ijtc-842	57	61	,	,	PUNCT
ijtc-842	57	62	2017	2017	NUM
ijtc-842	57	63	)	)	PUNCT
ijtc-842	57	64	.	.	PUNCT
ijtc-842	58	1	accounting	accounting	NOUN
ijtc-842	58	2	and	and	CCONJ
ijtc-842	58	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-842	58	4	the	the	DET
ijtc-842	58	5	influence	influence	NOUN
ijtc-842	58	6	of	of	ADP
ijtc-842	58	7	application	application	NOUN
ijtc-842	58	8	of	of	ADP
ijtc-842	58	9	government	government	NOUN
ijtc-842	58	10	accounting	accounting	NOUN
ijtc-842	58	11	standards	standard	NOUN
ijtc-842	58	12	and	and	CCONJ
ijtc-842	58	13	the	the	DET
ijtc-842	58	14	quality	quality	NOUN
ijtc-842	58	15	of	of	ADP
ijtc-842	58	16	financial	financial	ADJ
ijtc-842	58	17	reports	report	NOUN
ijtc-842	58	18	on	on	ADP
ijtc-842	58	19	the	the	DET
ijtc-842	58	20	accountability	accountability	NOUN
ijtc-842	58	21	of	of	ADP
ijtc-842	58	22	tanjungpinang	tanjungpinang	NOUN
ijtc-842	58	23	government	government	NOUN
ijtc-842	58	24	’s	’s	PART
ijtc-842	58	25	financial	financial	ADJ
ijtc-842	58	26	performance	performance	NOUN
ijtc-842	58	27	indra	indra	NOUN
ijtc-842	58	28	,	,	PUNCT
ijtc-842	58	29	febrian	febrian	NOUN
ijtc-842	58	30	,	,	PUNCT
ijtc-842	58	31	putri	putri	ADJ
ijtc-842	58	32	305	305	NUM
ijtc-842	59	1	|	|	ADV
ijtc-842	59	2	ilomata	ilomata	PROPN
ijtc-842	59	3	international	international	ADJ
ijtc-842	59	4	journal	journal	NOUN
ijtc-842	59	5	of	of	ADP
ijtc-842	59	6	tax	tax	PROPN
ijtc-842	59	7	&	&	CCONJ
ijtc-842	59	8	accounting	account	VERB
ijtc-842	59	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	59	10	financial	financial	ADJ
ijtc-842	59	11	reporting	reporting	NOUN
ijtc-842	59	12	guidelines	guideline	NOUN
ijtc-842	59	13	that	that	PRON
ijtc-842	59	14	apply	apply	VERB
ijtc-842	59	15	to	to	ADP
ijtc-842	59	16	indonesian	indonesian	ADJ
ijtc-842	59	17	government	government	NOUN
ijtc-842	59	18	agencies	agency	NOUN
ijtc-842	59	19	include	include	VERB
ijtc-842	59	20	:	:	PUNCT
ijtc-842	59	21	realization	realization	NOUN
ijtc-842	59	22	principles	principle	NOUN
ijtc-842	59	23	,	,	PUNCT
ijtc-842	59	24	accounting	accounting	NOUN
ijtc-842	59	25	principles	principle	NOUN
ijtc-842	59	26	,	,	PUNCT
ijtc-842	59	27	and	and	CCONJ
ijtc-842	59	28	ethical	ethical	ADJ
ijtc-842	59	29	presentation	presentation	NOUN
ijtc-842	59	30	(	(	PUNCT
ijtc-842	59	31	mardiasmo	mardiasmo	NOUN
ijtc-842	59	32	et	et	NOUN
ijtc-842	59	33	al	al	PROPN
ijtc-842	59	34	.	.	PROPN
ijtc-842	59	35	,	,	PUNCT
ijtc-842	59	36	2019	2019	NUM
ijtc-842	59	37	)	)	PUNCT
ijtc-842	59	38	.	.	PUNCT
ijtc-842	60	1	below	below	ADP
ijtc-842	60	2	are	be	AUX
ijtc-842	60	3	eight	eight	NUM
ijtc-842	60	4	principles	principle	NOUN
ijtc-842	60	5	used	use	VERB
ijtc-842	60	6	in	in	ADP
ijtc-842	60	7	local	local	ADJ
ijtc-842	60	8	government	government	NOUN
ijtc-842	60	9	accounting	accounting	NOUN
ijtc-842	60	10	and	and	CCONJ
ijtc-842	60	11	financial	financial	ADJ
ijtc-842	60	12	reporting	reporting	NOUN
ijtc-842	60	13	:	:	PUNCT
ijtc-842	60	14	a	a	X
ijtc-842	60	15	)	)	PUNCT
ijtc-842	60	16	accounting	accounting	NOUN
ijtc-842	60	17	basis	basis	NOUN
ijtc-842	60	18	,	,	PUNCT
ijtc-842	60	19	b	b	X
ijtc-842	60	20	)	)	PUNCT
ijtc-842	60	21	earned	earn	VERB
ijtc-842	60	22	value	value	NOUN
ijtc-842	60	23	principle	principle	NOUN
ijtc-842	60	24	,	,	PUNCT
ijtc-842	60	25	c	c	NOUN
ijtc-842	60	26	)	)	PUNCT
ijtc-842	60	27	realization	realization	NOUN
ijtc-842	60	28	principle	principle	NOUN
ijtc-842	60	29	,	,	PUNCT
ijtc-842	60	30	d	d	X
ijtc-842	60	31	)	)	PUNCT
ijtc-842	60	32	substance	substance	NOUN
ijtc-842	60	33	principle	principle	NOUN
ijtc-842	60	34	trumps	trump	VERB
ijtc-842	60	35	formality	formality	NOUN
ijtc-842	60	36	,	,	PUNCT
ijtc-842	60	37	e	e	NOUN
ijtc-842	60	38	)	)	PUNCT
ijtc-842	60	39	periodicity	periodicity	NOUN
ijtc-842	60	40	principle	principle	NOUN
ijtc-842	60	41	,	,	PUNCT
ijtc-842	60	42	f	f	X
ijtc-842	60	43	)	)	PUNCT
ijtc-842	60	44	consistency	consistency	NOUN
ijtc-842	60	45	principle	principle	NOUN
ijtc-842	60	46	,	,	PUNCT
ijtc-842	60	47	g	g	NOUN
ijtc-842	60	48	)	)	PUNCT
ijtc-842	60	49	the	the	DET
ijtc-842	60	50	principle	principle	NOUN
ijtc-842	60	51	of	of	ADP
ijtc-842	60	52	full	full	ADJ
ijtc-842	60	53	disclosure	disclosure	NOUN
ijtc-842	60	54	,	,	PUNCT
ijtc-842	60	55	h	h	NOUN
ijtc-842	60	56	)	)	PUNCT
ijtc-842	60	57	the	the	DET
ijtc-842	60	58	principle	principle	NOUN
ijtc-842	60	59	of	of	ADP
ijtc-842	60	60	fair	fair	ADJ
ijtc-842	60	61	recitation	recitation	NOUN
ijtc-842	60	62	(	(	PUNCT
ijtc-842	60	63	simanjuntak	simanjuntak	NOUN
ijtc-842	60	64	et	et	PROPN
ijtc-842	60	65	al	al	PROPN
ijtc-842	60	66	.	.	PROPN
ijtc-842	60	67	,	,	PUNCT
ijtc-842	60	68	2023	2023	NUM
ijtc-842	60	69	)	)	PUNCT
ijtc-842	60	70	.	.	PUNCT
ijtc-842	61	1	an	an	DET
ijtc-842	61	2	accounting	accounting	NOUN
ijtc-842	61	3	system	system	NOUN
ijtc-842	61	4	with	with	ADP
ijtc-842	61	5	an	an	DET
ijtc-842	61	6	accrual	accrual	ADJ
ijtc-842	61	7	basis	basis	NOUN
ijtc-842	61	8	is	be	AUX
ijtc-842	61	9	accounting	account	VERB
ijtc-842	61	10	that	that	PRON
ijtc-842	61	11	recognizes	recognize	VERB
ijtc-842	61	12	and	and	CCONJ
ijtc-842	61	13	record	record	VERB
ijtc-842	61	14	all	all	DET
ijtc-842	61	15	transactions	transaction	NOUN
ijtc-842	61	16	when	when	SCONJ
ijtc-842	61	17	they	they	PRON
ijtc-842	61	18	occur	occur	VERB
ijtc-842	61	19	or	or	CCONJ
ijtc-842	61	20	at	at	ADP
ijtc-842	61	21	the	the	DET
ijtc-842	61	22	time	time	NOUN
ijtc-842	61	23	of	of	ADP
ijtc-842	61	24	acquisition	acquisition	NOUN
ijtc-842	61	25	.	.	PUNCT
ijtc-842	62	1	can	can	AUX
ijtc-842	62	2	it	it	PRON
ijtc-842	62	3	is	be	AUX
ijtc-842	62	4	said	say	VERB
ijtc-842	62	5	that	that	SCONJ
ijtc-842	62	6	this	this	DET
ijtc-842	62	7	accounting	accounting	NOUN
ijtc-842	62	8	system	system	NOUN
ijtc-842	62	9	focuses	focus	VERB
ijtc-842	62	10	on	on	ADP
ijtc-842	62	11	calculating	calculate	VERB
ijtc-842	62	12	economic	economic	ADJ
ijtc-842	62	13	resources	resource	NOUN
ijtc-842	62	14	in	in	ADP
ijtc-842	62	15	an	an	DET
ijtc-842	62	16	entity	entity	NOUN
ijtc-842	62	17	according	accord	VERB
ijtc-842	62	18	to	to	ADP
ijtc-842	62	19	nasution	nasution	NOUN
ijtc-842	62	20	2019	2019	NUM
ijtc-842	62	21	in	in	ADP
ijtc-842	62	22	(	(	PUNCT
ijtc-842	62	23	wahyuni	wahyuni	PROPN
ijtc-842	62	24	,	,	PUNCT
ijtc-842	62	25	2022	2022	NUM
ijtc-842	62	26	)	)	PUNCT
ijtc-842	62	27	.	.	PUNCT
ijtc-842	63	1	government	government	NOUN
ijtc-842	63	2	accounting	accounting	NOUN
ijtc-842	63	3	standards	standard	NOUN
ijtc-842	63	4	is	be	AUX
ijtc-842	63	5	useful	useful	ADJ
ijtc-842	63	6	for	for	ADP
ijtc-842	63	7	preparing	prepare	VERB
ijtc-842	63	8	financial	financial	ADJ
ijtc-842	63	9	reports	report	NOUN
ijtc-842	63	10	in	in	ADP
ijtc-842	63	11	determining	determine	VERB
ijtc-842	63	12	the	the	DET
ijtc-842	63	13	information	information	NOUN
ijtc-842	63	14	that	that	PRON
ijtc-842	63	15	must	must	AUX
ijtc-842	63	16	be	be	AUX
ijtc-842	63	17	presented	present	VERB
ijtc-842	63	18	to	to	ADP
ijtc-842	63	19	parties	party	NOUN
ijtc-842	63	20	outside	outside	ADP
ijtc-842	63	21	the	the	DET
ijtc-842	63	22	agency	agency	NOUN
ijtc-842	63	23	(	(	PUNCT
ijtc-842	63	24	yanti	yanti	X
ijtc-842	63	25	et	et	PROPN
ijtc-842	63	26	al	al	PROPN
ijtc-842	63	27	.	.	PROPN
ijtc-842	63	28	,	,	PUNCT
ijtc-842	63	29	2020	2020	NUM
ijtc-842	63	30	)	)	PUNCT
ijtc-842	63	31	.	.	PUNCT
ijtc-842	64	1	the	the	DET
ijtc-842	64	2	advantage	advantage	NOUN
ijtc-842	64	3	of	of	ADP
ijtc-842	64	4	accrual	accrual	ADJ
ijtc-842	64	5	basis	basis	NOUN
ijtc-842	64	6	accounting	accounting	NOUN
ijtc-842	64	7	is	be	AUX
ijtc-842	64	8	every	every	DET
ijtc-842	64	9	piece	piece	NOUN
ijtc-842	64	10	of	of	ADP
ijtc-842	64	11	information	information	NOUN
ijtc-842	64	12	the	the	DET
ijtc-842	64	13	accounting	accounting	NOUN
ijtc-842	64	14	obtained	obtain	VERB
ijtc-842	64	15	will	will	AUX
ijtc-842	64	16	be	be	AUX
ijtc-842	64	17	more	more	ADV
ijtc-842	64	18	complete	complete	ADJ
ijtc-842	64	19	oa	oa	INTJ
ijtc-842	64	20	also	also	ADV
ijtc-842	64	21	this	this	DET
ijtc-842	64	22	system	system	NOUN
ijtc-842	64	23	presents	present	VERB
ijtc-842	64	24	much	much	ADV
ijtc-842	64	25	more	more	ADV
ijtc-842	64	26	complete	complete	ADJ
ijtc-842	64	27	and	and	CCONJ
ijtc-842	64	28	detailed	detailed	ADJ
ijtc-842	64	29	information	information	NOUN
ijtc-842	64	30	regarding	regard	VERB
ijtc-842	64	31	assets	asset	NOUN
ijtc-842	64	32	and	and	CCONJ
ijtc-842	64	33	liabilities	liability	NOUN
ijtc-842	64	34	.	.	PUNCT
ijtc-842	65	1	an	an	DET
ijtc-842	65	2	accrual	accrual	ADJ
ijtc-842	65	3	basis	basis	NOUN
ijtc-842	65	4	accounting	accounting	NOUN
ijtc-842	65	5	system	system	NOUN
ijtc-842	65	6	can	can	AUX
ijtc-842	65	7	fulfill	fulfill	VERB
ijtc-842	65	8	or	or	CCONJ
ijtc-842	65	9	complement	complement	VERB
ijtc-842	65	10	the	the	DET
ijtc-842	65	11	objectives	objective	NOUN
ijtc-842	65	12	of	of	ADP
ijtc-842	65	13	reports	report	NOUN
ijtc-842	65	14	that	that	PRON
ijtc-842	65	15	can	can	AUX
ijtc-842	65	16	not	not	PART
ijtc-842	65	17	be	be	AUX
ijtc-842	65	18	used	use	VERB
ijtc-842	65	19	by	by	ADP
ijtc-842	65	20	government	government	NOUN
ijtc-842	65	21	accounting	accounting	NOUN
ijtc-842	65	22	systems	system	NOUN
ijtc-842	65	23	on	on	ADP
ijtc-842	65	24	a	a	DET
ijtc-842	65	25	basis	basis	NOUN
ijtc-842	65	26	cash	cash	NOUN
ijtc-842	65	27	,	,	PUNCT
ijtc-842	65	28	according	accord	VERB
ijtc-842	65	29	to	to	ADP
ijtc-842	65	30	lamonis	lamonis	NOUN
ijtc-842	65	31	2016	2016	NUM
ijtc-842	65	32	in	in	ADP
ijtc-842	65	33	(	(	PUNCT
ijtc-842	65	34	wahyuni	wahyuni	PROPN
ijtc-842	65	35	,	,	PUNCT
ijtc-842	65	36	2022	2022	NUM
ijtc-842	65	37	)	)	PUNCT
ijtc-842	65	38	.	.	PUNCT
ijtc-842	66	1	(	(	PUNCT
ijtc-842	66	2	wahyuni	wahyuni	PROPN
ijtc-842	66	3	,	,	PUNCT
ijtc-842	66	4	2022	2022	NUM
ijtc-842	66	5	)	)	PUNCT
ijtc-842	66	6	states	state	VERB
ijtc-842	66	7	that	that	SCONJ
ijtc-842	66	8	there	there	PRON
ijtc-842	66	9	are	be	VERB
ijtc-842	66	10	several	several	ADJ
ijtc-842	66	11	benefits	benefit	NOUN
ijtc-842	66	12	from	from	ADP
ijtc-842	66	13	implementation	implementation	NOUN
ijtc-842	66	14	government	government	NOUN
ijtc-842	66	15	accounting	accounting	NOUN
ijtc-842	66	16	standards	standard	NOUN
ijtc-842	66	17	on	on	ADP
ijtc-842	66	18	an	an	DET
ijtc-842	66	19	accrual	accrual	ADJ
ijtc-842	66	20	basis	basis	NOUN
ijtc-842	66	21	include	include	NOUN
ijtc-842	66	22	:	:	PUNCT
ijtc-842	66	23	a.	a.	NOUN
ijtc-842	66	24	can	can	AUX
ijtc-842	66	25	show	show	VERB
ijtc-842	66	26	a	a	DET
ijtc-842	66	27	complete	complete	ADJ
ijtc-842	66	28	background	background	NOUN
ijtc-842	66	29	for	for	ADP
ijtc-842	66	30	the	the	DET
ijtc-842	66	31	position	position	NOUN
ijtc-842	66	32	on	on	ADP
ijtc-842	66	33	government	government	NOUN
ijtc-842	66	34	finances	finance	NOUN
ijtc-842	66	35	.	.	PUNCT
ijtc-842	67	1	b.	b.	PROPN
ijtc-842	67	2	reports	report	NOUN
ijtc-842	67	3	are	be	AUX
ijtc-842	67	4	presented	present	VERB
ijtc-842	67	5	clearly	clearly	ADV
ijtc-842	67	6	and	and	CCONJ
ijtc-842	67	7	truthfully	truthfully	ADV
ijtc-842	67	8	regarding	regard	VERB
ijtc-842	67	9	obligations	obligation	NOUN
ijtc-842	67	10	and	and	CCONJ
ijtc-842	67	11	very	very	ADV
ijtc-842	67	12	useful	useful	ADJ
ijtc-842	67	13	for	for	ADP
ijtc-842	67	14	evaluating	evaluate	VERB
ijtc-842	67	15	financial	financial	ADJ
ijtc-842	67	16	performance	performance	NOUN
ijtc-842	67	17	regarding	regard	VERB
ijtc-842	67	18	goal	goal	NOUN
ijtc-842	67	19	achievement	achievement	NOUN
ijtc-842	67	20	.	.	PUNCT
ijtc-842	68	1	several	several	ADJ
ijtc-842	68	2	indicators	indicator	NOUN
ijtc-842	68	3	in	in	ADP
ijtc-842	68	4	the	the	DET
ijtc-842	68	5	accrual	accrual	ADJ
ijtc-842	68	6	based	base	VERB
ijtc-842	68	7	accounting	accounting	NOUN
ijtc-842	68	8	system	system	NOUN
ijtc-842	68	9	are	be	AUX
ijtc-842	68	10	:	:	PUNCT
ijtc-842	68	11	1	1	X
ijtc-842	68	12	)	)	PUNCT
ijtc-842	68	13	recording	recording	NOUN
ijtc-842	68	14	,	,	PUNCT
ijtc-842	68	15	2	2	NUM
ijtc-842	68	16	)	)	PUNCT
ijtc-842	68	17	summarizatio	summarizatio	NOUN
ijtc-842	68	18	,	,	PUNCT
ijtc-842	68	19	3	3	X
ijtc-842	68	20	)	)	PUNCT
ijtc-842	68	21	reporting	reporting	NOUN
ijtc-842	68	22	.	.	PUNCT
ijtc-842	69	1	principles	principle	NOUN
ijtc-842	69	2	that	that	PRON
ijtc-842	69	3	apply	apply	VERB
ijtc-842	69	4	in	in	ADP
ijtc-842	69	5	accounting	accounting	NOUN
ijtc-842	69	6	and	and	CCONJ
ijtc-842	69	7	financial	financial	ADJ
ijtc-842	69	8	reporting	reporting	NOUN
ijtc-842	69	9	that	that	PRON
ijtc-842	69	10	applies	apply	VERB
ijtc-842	69	11	to	to	ADP
ijtc-842	69	12	government	government	NOUN
ijtc-842	69	13	organizations	organization	NOUN
ijtc-842	69	14	in	in	ADP
ijtc-842	69	15	indonesia	indonesia	PROPN
ijtc-842	69	16	:	:	PUNCT
ijtc-842	69	17	accounting	accounting	NOUN
ijtc-842	69	18	principles	principle	NOUN
ijtc-842	69	19	,	,	PUNCT
ijtc-842	69	20	realization	realization	NOUN
ijtc-842	69	21	principles	principle	NOUN
ijtc-842	69	22	,	,	PUNCT
ijtc-842	69	23	fair	fair	ADJ
ijtc-842	69	24	presentation	presentation	NOUN
ijtc-842	69	25	(	(	PUNCT
ijtc-842	69	26	mardiasmo	mardiasmo	NOUN
ijtc-842	69	27	et	et	NOUN
ijtc-842	69	28	al	al	PROPN
ijtc-842	69	29	.	.	PROPN
ijtc-842	69	30	,	,	PUNCT
ijtc-842	69	31	2019	2019	NUM
ijtc-842	69	32	)	)	PUNCT
ijtc-842	69	33	.	.	PUNCT
ijtc-842	70	1	based	base	VERB
ijtc-842	70	2	on	on	ADP
ijtc-842	70	3	research	research	NOUN
ijtc-842	70	4	(	(	PUNCT
ijtc-842	70	5	firiyani	firiyani	PROPN
ijtc-842	70	6	&	&	CCONJ
ijtc-842	70	7	herawati	herawati	PROPN
ijtc-842	70	8	,	,	PUNCT
ijtc-842	70	9	2019	2019	NUM
ijtc-842	70	10	)	)	PUNCT
ijtc-842	71	1	it	it	PRON
ijtc-842	71	2	was	be	AUX
ijtc-842	71	3	found	find	VERB
ijtc-842	71	4	that	that	SCONJ
ijtc-842	71	5	accrual	accrual	ADJ
ijtc-842	71	6	-	-	PUNCT
ijtc-842	71	7	based	base	VERB
ijtc-842	71	8	government	government	NOUN
ijtc-842	71	9	accounting	accounting	NOUN
ijtc-842	71	10	standards	standard	NOUN
ijtc-842	71	11	,	,	PUNCT
ijtc-842	71	12	internal	internal	ADJ
ijtc-842	71	13	control	control	NOUN
ijtc-842	71	14	system	system	NOUN
ijtc-842	71	15	,	,	PUNCT
ijtc-842	71	16	and	and	CCONJ
ijtc-842	71	17	quality	quality	NOUN
ijtc-842	71	18	of	of	ADP
ijtc-842	71	19	financial	financial	ADJ
ijtc-842	71	20	report	report	NOUN
ijtc-842	71	21	influence	influence	VERB
ijtc-842	71	22	the	the	DET
ijtc-842	71	23	accountability	accountability	NOUN
ijtc-842	71	24	of	of	ADP
ijtc-842	71	25	government	government	NOUN
ijtc-842	71	26	financial	financial	ADJ
ijtc-842	71	27	performance	performance	NOUN
ijtc-842	71	28	.	.	PUNCT
ijtc-842	72	1	quality	quality	NOUN
ijtc-842	72	2	of	of	ADP
ijtc-842	72	3	financial	financial	ADJ
ijtc-842	72	4	statements	statement	NOUN
ijtc-842	72	5	according	accord	VERB
ijtc-842	72	6	to	to	ADP
ijtc-842	72	7	puspitawati	puspitawati	NOUN
ijtc-842	72	8	and	and	CCONJ
ijtc-842	72	9	anggadini	anggadini	PROPN
ijtc-842	72	10	(	(	PUNCT
ijtc-842	72	11	2011	2011	NUM
ijtc-842	72	12	)	)	PUNCT
ijtc-842	72	13	in	in	ADP
ijtc-842	72	14	the	the	DET
ijtc-842	72	15	magazine	magazine	NOUN
ijtc-842	72	16	,	,	PUNCT
ijtc-842	72	17	the	the	DET
ijtc-842	72	18	caliber	caliber	NOUN
ijtc-842	72	19	of	of	ADP
ijtc-842	72	20	local	local	ADJ
ijtc-842	72	21	government	government	NOUN
ijtc-842	72	22	financial	financial	ADJ
ijtc-842	72	23	reports	report	NOUN
ijtc-842	72	24	(	(	PUNCT
ijtc-842	72	25	bramasto	bramasto	NOUN
ijtc-842	72	26	et	et	PROPN
ijtc-842	72	27	al	al	PROPN
ijtc-842	72	28	.	.	PROPN
ijtc-842	72	29	,	,	PUNCT
ijtc-842	72	30	2021	2021	NUM
ijtc-842	72	31	)	)	PUNCT
ijtc-842	72	32	is	be	AUX
ijtc-842	72	33	the	the	DET
ijtc-842	72	34	management	management	NOUN
ijtc-842	72	35	of	of	ADP
ijtc-842	72	36	entity	entity	NOUN
ijtc-842	72	37	financial	financial	ADJ
ijtc-842	72	38	data	datum	NOUN
ijtc-842	72	39	that	that	PRON
ijtc-842	72	40	begins	begin	VERB
ijtc-842	72	41	with	with	ADP
ijtc-842	72	42	transaction	transaction	NOUN
ijtc-842	72	43	documents	document	NOUN
ijtc-842	72	44	such	such	ADJ
ijtc-842	72	45	as	as	ADP
ijtc-842	72	46	invoices	invoice	NOUN
ijtc-842	72	47	,	,	PUNCT
ijtc-842	72	48	documents	document	NOUN
ijtc-842	72	49	,	,	PUNCT
ijtc-842	72	50	notes	note	NOUN
ijtc-842	72	51	,	,	PUNCT
ijtc-842	72	52	receipts	receipt	NOUN
ijtc-842	72	53	,	,	PUNCT
ijtc-842	72	54	and	and	CCONJ
ijtc-842	72	55	other	other	ADJ
ijtc-842	72	56	proof	proof	NOUN
ijtc-842	72	57	of	of	ADP
ijtc-842	72	58	financial	financial	ADJ
ijtc-842	72	59	transactions	transaction	NOUN
ijtc-842	72	60	before	before	ADP
ijtc-842	72	61	being	be	AUX
ijtc-842	72	62	later	later	ADV
ijtc-842	72	63	recorded	record	VERB
ijtc-842	72	64	in	in	ADP
ijtc-842	72	65	an	an	DET
ijtc-842	72	66	organization	organization	NOUN
ijtc-842	72	67	's	's	PART
ijtc-842	72	68	books	book	NOUN
ijtc-842	72	69	.	.	PUNCT
ijtc-842	73	1	the	the	DET
ijtc-842	73	2	process	process	NOUN
ijtc-842	73	3	of	of	ADP
ijtc-842	73	4	recording	recording	NOUN
ijtc-842	73	5	and	and	CCONJ
ijtc-842	73	6	identifying	identify	VERB
ijtc-842	73	7	transaction	transaction	NOUN
ijtc-842	73	8	documents	document	NOUN
ijtc-842	73	9	will	will	AUX
ijtc-842	73	10	ultimately	ultimately	ADV
ijtc-842	73	11	produce	produce	VERB
ijtc-842	73	12	information	information	NOUN
ijtc-842	73	13	,	,	PUNCT
ijtc-842	73	14	namely	namely	ADV
ijtc-842	73	15	financial	financial	ADJ
ijtc-842	73	16	reports	report	NOUN
ijtc-842	73	17	.	.	PUNCT
ijtc-842	74	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	74	2	the	the	DET
ijtc-842	74	3	influence	influence	NOUN
ijtc-842	74	4	of	of	ADP
ijtc-842	74	5	application	application	NOUN
ijtc-842	74	6	of	of	ADP
ijtc-842	74	7	government	government	NOUN
ijtc-842	74	8	accounting	accounting	NOUN
ijtc-842	74	9	standards	standard	NOUN
ijtc-842	74	10	and	and	CCONJ
ijtc-842	74	11	the	the	DET
ijtc-842	74	12	quality	quality	NOUN
ijtc-842	74	13	of	of	ADP
ijtc-842	74	14	financial	financial	ADJ
ijtc-842	74	15	reports	report	NOUN
ijtc-842	74	16	on	on	ADP
ijtc-842	74	17	the	the	DET
ijtc-842	74	18	accountability	accountability	NOUN
ijtc-842	74	19	of	of	ADP
ijtc-842	74	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	74	21	government	government	NOUN
ijtc-842	74	22	’s	’s	PART
ijtc-842	74	23	financial	financial	ADJ
ijtc-842	74	24	performance	performance	NOUN
ijtc-842	74	25	indra	indra	NOUN
ijtc-842	74	26	,	,	PUNCT
ijtc-842	74	27	febrian	febrian	NOUN
ijtc-842	74	28	,	,	PUNCT
ijtc-842	74	29	putri	putri	ADJ
ijtc-842	74	30	306	306	NUM
ijtc-842	75	1	|	|	ADV
ijtc-842	75	2	ilomata	ilomata	PROPN
ijtc-842	75	3	international	international	ADJ
ijtc-842	75	4	journal	journal	NOUN
ijtc-842	75	5	of	of	ADP
ijtc-842	75	6	tax	tax	PROPN
ijtc-842	75	7	&	&	CCONJ
ijtc-842	75	8	accounting	account	VERB
ijtc-842	75	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	75	10	the	the	DET
ijtc-842	75	11	quality	quality	NOUN
ijtc-842	75	12	of	of	ADP
ijtc-842	75	13	government	government	NOUN
ijtc-842	75	14	financial	financial	ADJ
ijtc-842	75	15	reporting	reporting	NOUN
ijtc-842	75	16	is	be	AUX
ijtc-842	75	17	closely	closely	ADV
ijtc-842	75	18	related	relate	VERB
ijtc-842	75	19	to	to	ADP
ijtc-842	75	20	government	government	NOUN
ijtc-842	75	21	accounting	accounting	NOUN
ijtc-842	75	22	standards	standard	NOUN
ijtc-842	75	23	(	(	PUNCT
ijtc-842	75	24	sap	sap	PROPN
ijtc-842	75	25	)	)	PUNCT
ijtc-842	75	26	,	,	PUNCT
ijtc-842	75	27	because	because	SCONJ
ijtc-842	75	28	quality	quality	NOUN
ijtc-842	75	29	financial	financial	ADJ
ijtc-842	75	30	reporting	reporting	NOUN
ijtc-842	75	31	must	must	AUX
ijtc-842	75	32	be	be	AUX
ijtc-842	75	33	prepared	prepare	VERB
ijtc-842	75	34	in	in	ADP
ijtc-842	75	35	accordance	accordance	NOUN
ijtc-842	75	36	with	with	ADP
ijtc-842	75	37	the	the	DET
ijtc-842	75	38	guidelines	guideline	NOUN
ijtc-842	75	39	and	and	CCONJ
ijtc-842	75	40	rules	rule	NOUN
ijtc-842	75	41	contained	contain	VERB
ijtc-842	75	42	in	in	ADP
ijtc-842	75	43	applicable	applicable	ADJ
ijtc-842	75	44	accounting	accounting	NOUN
ijtc-842	75	45	standards	standard	NOUN
ijtc-842	75	46	(	(	PUNCT
ijtc-842	75	47	parinding	parinde	VERB
ijtc-842	75	48	et	et	NOUN
ijtc-842	75	49	al	al	PROPN
ijtc-842	75	50	.	.	PROPN
ijtc-842	75	51	,	,	PUNCT
ijtc-842	75	52	2023	2023	NUM
ijtc-842	75	53	)	)	PUNCT
ijtc-842	75	54	.	.	PUNCT
ijtc-842	76	1	according	accord	VERB
ijtc-842	76	2	to	to	ADP
ijtc-842	76	3	bastian	bastian	PROPN
ijtc-842	76	4	2006	2006	NUM
ijtc-842	76	5	in	in	ADP
ijtc-842	76	6	the	the	DET
ijtc-842	76	7	journal	journal	NOUN
ijtc-842	76	8	(	(	PUNCT
ijtc-842	76	9	suhardjo	suhardjo	PROPN
ijtc-842	76	10	,	,	PUNCT
ijtc-842	76	11	2019	2019	NUM
ijtc-842	76	12	)	)	PUNCT
ijtc-842	76	13	states	state	VERB
ijtc-842	76	14	that	that	SCONJ
ijtc-842	76	15	the	the	DET
ijtc-842	76	16	quality	quality	NOUN
ijtc-842	76	17	of	of	ADP
ijtc-842	76	18	financial	financial	ADJ
ijtc-842	76	19	reports	report	NOUN
ijtc-842	76	20	can	can	AUX
ijtc-842	76	21	be	be	AUX
ijtc-842	76	22	measured	measure	VERB
ijtc-842	76	23	based	base	VERB
ijtc-842	76	24	on	on	ADP
ijtc-842	76	25	qualitative	qualitative	ADJ
ijtc-842	76	26	characteristics	characteristic	NOUN
ijtc-842	76	27	including	include	VERB
ijtc-842	76	28	:	:	PUNCT
ijtc-842	76	29	understandability	understandability	NOUN
ijtc-842	76	30	,	,	PUNCT
ijtc-842	76	31	relevance	relevance	NOUN
ijtc-842	76	32	,	,	PUNCT
ijtc-842	76	33	materiality	materiality	NOUN
ijtc-842	76	34	,	,	PUNCT
ijtc-842	76	35	reliability	reliability	NOUN
ijtc-842	76	36	,	,	PUNCT
ijtc-842	76	37	honest	honest	ADJ
ijtc-842	76	38	presentation	presentation	NOUN
ijtc-842	76	39	,	,	PUNCT
ijtc-842	76	40	substance	substance	NOUN
ijtc-842	76	41	over	over	ADP
ijtc-842	76	42	from	from	ADP
ijtc-842	76	43	,	,	PUNCT
ijtc-842	76	44	neutrality	neutrality	NOUN
ijtc-842	76	45	,	,	PUNCT
ijtc-842	76	46	sound	sound	ADJ
ijtc-842	76	47	judgment	judgment	NOUN
ijtc-842	76	48	,	,	PUNCT
ijtc-842	76	49	completeness	completeness	NOUN
ijtc-842	76	50	and	and	CCONJ
ijtc-842	76	51	comparability	comparability	NOUN
ijtc-842	76	52	.	.	PUNCT
ijtc-842	77	1	the	the	DET
ijtc-842	77	2	quality	quality	NOUN
ijtc-842	77	3	of	of	ADP
ijtc-842	77	4	financial	financial	ADJ
ijtc-842	77	5	reports	report	NOUN
ijtc-842	77	6	reflects	reflect	VERB
ijtc-842	77	7	the	the	DET
ijtc-842	77	8	orderly	orderly	ADJ
ijtc-842	77	9	management	management	NOUN
ijtc-842	77	10	of	of	ADP
ijtc-842	77	11	regional	regional	ADJ
ijtc-842	77	12	government	government	NOUN
ijtc-842	77	13	finances	finance	NOUN
ijtc-842	77	14	and	and	CCONJ
ijtc-842	77	15	show	show	VERB
ijtc-842	77	16	that	that	SCONJ
ijtc-842	77	17	financial	financial	ADJ
ijtc-842	77	18	reports	report	NOUN
ijtc-842	77	19	are	be	AUX
ijtc-842	77	20	heading	head	VERB
ijtc-842	77	21	in	in	ADP
ijtc-842	77	22	the	the	DET
ijtc-842	77	23	right	right	ADJ
ijtc-842	77	24	direction	direction	NOUN
ijtc-842	77	25	to	to	PART
ijtc-842	77	26	realize	realize	VERB
ijtc-842	77	27	budgets	budget	NOUN
ijtc-842	77	28	that	that	PRON
ijtc-842	77	29	are	be	AUX
ijtc-842	77	30	on	on	ADP
ijtc-842	77	31	target	target	NOUN
ijtc-842	77	32	.	.	PUNCT
ijtc-842	78	1	the	the	DET
ijtc-842	78	2	quality	quality	NOUN
ijtc-842	78	3	of	of	ADP
ijtc-842	78	4	financial	financial	ADJ
ijtc-842	78	5	reports	report	NOUN
ijtc-842	78	6	is	be	AUX
ijtc-842	78	7	the	the	DET
ijtc-842	78	8	presentation	presentation	NOUN
ijtc-842	78	9	of	of	ADP
ijtc-842	78	10	financial	financial	ADJ
ijtc-842	78	11	reports	report	NOUN
ijtc-842	78	12	that	that	PRON
ijtc-842	78	13	have	have	VERB
ijtc-842	78	14	criteria	criterion	NOUN
ijtc-842	78	15	including	include	VERB
ijtc-842	78	16	;	;	PUNCT
ijtc-842	78	17	conformity	conformity	NOUN
ijtc-842	78	18	with	with	ADP
ijtc-842	78	19	sap	sap	PROPN
ijtc-842	78	20	,	,	PUNCT
ijtc-842	78	21	adequacy	adequacy	NOUN
ijtc-842	78	22	of	of	ADP
ijtc-842	78	23	disclosure	disclosure	NOUN
ijtc-842	78	24	,	,	PUNCT
ijtc-842	78	25	compliance	compliance	NOUN
ijtc-842	78	26	with	with	ADP
ijtc-842	78	27	laws	law	NOUN
ijtc-842	78	28	and	and	CCONJ
ijtc-842	78	29	regulations	regulation	NOUN
ijtc-842	78	30	,	,	PUNCT
ijtc-842	78	31	and	and	CCONJ
ijtc-842	78	32	effectiveness	effectiveness	NOUN
ijtc-842	78	33	of	of	ADP
ijtc-842	78	34	the	the	DET
ijtc-842	78	35	internal	internal	ADJ
ijtc-842	78	36	control	control	NOUN
ijtc-842	78	37	system	system	NOUN
ijtc-842	78	38	(	(	PUNCT
ijtc-842	78	39	setyowati	setyowati	VERB
ijtc-842	78	40	et	et	PROPN
ijtc-842	78	41	al	al	PROPN
ijtc-842	78	42	.	.	PROPN
ijtc-842	78	43	,	,	PUNCT
ijtc-842	78	44	2020	2020	NUM
ijtc-842	78	45	)	)	PUNCT
ijtc-842	78	46	.	.	PUNCT
ijtc-842	79	1	government	government	NOUN
ijtc-842	79	2	financial	financial	ADJ
ijtc-842	79	3	report	report	NOUN
ijtc-842	79	4	information	information	NOUN
ijtc-842	79	5	must	must	AUX
ijtc-842	79	6	meet	meet	VERB
ijtc-842	79	7	requirements	requirement	NOUN
ijtc-842	79	8	several	several	ADJ
ijtc-842	79	9	qualitative	qualitative	ADJ
ijtc-842	79	10	characteristics	characteristic	NOUN
ijtc-842	79	11	as	as	SCONJ
ijtc-842	79	12	required	require	VERB
ijtc-842	79	13	in	in	ADP
ijtc-842	79	14	the	the	DET
ijtc-842	79	15	regulations	regulation	NOUN
ijtc-842	79	16	government	government	NOUN
ijtc-842	79	17	no	no	INTJ
ijtc-842	79	18	.	.	PROPN
ijtc-842	80	1	71	71	NUM
ijtc-842	80	2	of	of	ADP
ijtc-842	80	3	2010	2010	NUM
ijtc-842	80	4	concerning	concern	VERB
ijtc-842	80	5	government	government	NOUN
ijtc-842	80	6	accounting	accounting	NOUN
ijtc-842	80	7	standards	standard	NOUN
ijtc-842	80	8	,	,	PUNCT
ijtc-842	80	9	(	(	PUNCT
ijtc-842	80	10	ridzal	ridzal	NOUN
ijtc-842	80	11	,	,	PUNCT
ijtc-842	80	12	2020	2020	NUM
ijtc-842	80	13	)	)	PUNCT
ijtc-842	81	1	namely	namely	ADV
ijtc-842	81	2	:	:	PUNCT
ijtc-842	81	3	1	1	X
ijtc-842	81	4	.	.	X
ijtc-842	81	5	relevant	relevant	ADJ
ijtc-842	81	6	financial	financial	ADJ
ijtc-842	81	7	reports	report	NOUN
ijtc-842	81	8	are	be	AUX
ijtc-842	81	9	said	say	VERB
ijtc-842	81	10	to	to	PART
ijtc-842	81	11	be	be	AUX
ijtc-842	81	12	relevant	relevant	ADJ
ijtc-842	81	13	if	if	SCONJ
ijtc-842	81	14	the	the	DET
ijtc-842	81	15	information	information	NOUN
ijtc-842	81	16	contained	contain	VERB
ijtc-842	81	17	it	it	PRON
ijtc-842	81	18	can	can	AUX
ijtc-842	81	19	influence	influence	VERB
ijtc-842	81	20	users	user	NOUN
ijtc-842	81	21	decisions	decision	NOUN
ijtc-842	81	22	by	by	ADP
ijtc-842	81	23	helping	help	VERB
ijtc-842	81	24	them	they	PRON
ijtc-842	81	25	evaluate	evaluate	VERB
ijtc-842	81	26	past	past	ADJ
ijtc-842	81	27	or	or	CCONJ
ijtc-842	81	28	present	present	ADJ
ijtc-842	81	29	events	event	NOUN
ijtc-842	81	30	and	and	CCONJ
ijtc-842	81	31	make	make	VERB
ijtc-842	81	32	predictions	prediction	NOUN
ijtc-842	81	33	future	future	ADJ
ijtc-842	81	34	and	and	CCONJ
ijtc-842	81	35	confirm	confirm	VERB
ijtc-842	81	36	or	or	CCONJ
ijtc-842	81	37	correct	correct	VERB
ijtc-842	81	38	the	the	DET
ijtc-842	81	39	results	result	NOUN
ijtc-842	81	40	of	of	ADP
ijtc-842	81	41	their	their	PRON
ijtc-842	81	42	evaluation	evaluation	NOUN
ijtc-842	81	43	in	in	ADP
ijtc-842	81	44	the	the	DET
ijtc-842	81	45	past	past	NOUN
ijtc-842	81	46	.	.	PUNCT
ijtc-842	82	1	2	2	X
ijtc-842	82	2	.	.	X
ijtc-842	82	3	reliable	reliable	ADJ
ijtc-842	82	4	information	information	NOUN
ijtc-842	82	5	from	from	ADP
ijtc-842	82	6	financial	financial	ADJ
ijtc-842	82	7	reports	report	NOUN
ijtc-842	82	8	is	be	AUX
ijtc-842	82	9	free	free	ADJ
ijtc-842	82	10	from	from	ADP
ijtc-842	82	11	misleading	mislead	VERB
ijtc-842	82	12	meanings	meaning	NOUN
ijtc-842	82	13	and	and	CCONJ
ijtc-842	82	14	material	material	NOUN
ijtc-842	82	15	errors	error	NOUN
ijtc-842	82	16	,	,	PUNCT
ijtc-842	82	17	presenting	present	VERB
ijtc-842	82	18	each	each	DET
ijtc-842	82	19	fact	fact	NOUN
ijtc-842	82	20	honestly	honestly	ADV
ijtc-842	82	21	and	and	CCONJ
ijtc-842	82	22	competently	competently	ADV
ijtc-842	82	23	verified	verify	VERB
ijtc-842	82	24	.	.	PUNCT
ijtc-842	83	1	3	3	X
ijtc-842	83	2	.	.	X
ijtc-842	83	3	comparable	comparable	ADJ
ijtc-842	83	4	the	the	DET
ijtc-842	83	5	information	information	NOUN
ijtc-842	83	6	presented	present	VERB
ijtc-842	83	7	in	in	ADP
ijtc-842	83	8	financial	financial	ADJ
ijtc-842	83	9	reports	report	NOUN
ijtc-842	83	10	will	will	AUX
ijtc-842	83	11	be	be	AUX
ijtc-842	83	12	more	more	ADV
ijtc-842	83	13	useful	useful	ADJ
ijtc-842	83	14	if	if	SCONJ
ijtc-842	83	15	can	can	AUX
ijtc-842	83	16	be	be	AUX
ijtc-842	83	17	compared	compare	VERB
ijtc-842	83	18	with	with	ADP
ijtc-842	83	19	the	the	DET
ijtc-842	83	20	prevous	prevous	ADJ
ijtc-842	83	21	period	period	NOUN
ijtc-842	83	22	’s	’s	PART
ijtc-842	83	23	financial	financial	ADJ
ijtc-842	83	24	statements	statement	NOUN
ijtc-842	83	25	or	or	CCONJ
ijtc-842	83	26	financial	financial	ADJ
ijtc-842	83	27	statements	statement	NOUN
ijtc-842	83	28	of	of	ADP
ijtc-842	83	29	other	other	ADJ
ijtc-842	83	30	reporting	reporting	NOUN
ijtc-842	83	31	entities	entity	NOUN
ijtc-842	83	32	generally	generally	ADV
ijtc-842	83	33	.	.	PUNCT
ijtc-842	84	1	based	base	VERB
ijtc-842	84	2	on	on	ADP
ijtc-842	84	3	(	(	PUNCT
ijtc-842	84	4	ridzal	ridzal	NOUN
ijtc-842	84	5	,	,	PUNCT
ijtc-842	84	6	2020	2020	NUM
ijtc-842	84	7	)	)	PUNCT
ijtc-842	84	8	research	research	NOUN
ijtc-842	84	9	,	,	PUNCT
ijtc-842	84	10	it	it	PRON
ijtc-842	84	11	was	be	AUX
ijtc-842	84	12	found	find	VERB
ijtc-842	84	13	that	that	SCONJ
ijtc-842	84	14	the	the	DET
ijtc-842	84	15	quality	quality	NOUN
ijtc-842	84	16	of	of	ADP
ijtc-842	84	17	financial	financial	ADJ
ijtc-842	84	18	reposrts	reposrt	NOUN
ijtc-842	84	19	has	have	VERB
ijtc-842	84	20	a	a	DET
ijtc-842	84	21	positive	positive	ADJ
ijtc-842	84	22	and	and	CCONJ
ijtc-842	84	23	significant	significant	ADJ
ijtc-842	84	24	effect	effect	NOUN
ijtc-842	84	25	on	on	ADP
ijtc-842	84	26	the	the	DET
ijtc-842	84	27	accountability	accountability	NOUN
ijtc-842	84	28	of	of	ADP
ijtc-842	84	29	bpkad	bpkad	ADJ
ijtc-842	84	30	financial	financial	ADJ
ijtc-842	84	31	performance	performance	NOUN
ijtc-842	84	32	in	in	ADP
ijtc-842	84	33	buton	buton	PROPN
ijtc-842	84	34	regency	regency	PROPN
ijtc-842	84	35	.	.	PUNCT
ijtc-842	85	1	method	method	VERB
ijtc-842	85	2	this	this	DET
ijtc-842	85	3	research	research	NOUN
ijtc-842	85	4	is	be	AUX
ijtc-842	85	5	a	a	DET
ijtc-842	85	6	type	type	NOUN
ijtc-842	85	7	of	of	ADP
ijtc-842	85	8	quantitative	quantitative	ADJ
ijtc-842	85	9	research	research	NOUN
ijtc-842	85	10	.	.	PUNCT
ijtc-842	86	1	quantitative	quantitative	ADJ
ijtc-842	86	2	method	method	NOUN
ijtc-842	86	3	where	where	SCONJ
ijtc-842	86	4	the	the	DET
ijtc-842	86	5	presentation	presentation	NOUN
ijtc-842	86	6	of	of	ADP
ijtc-842	86	7	reseach	reseach	NOUN
ijtc-842	86	8	data	datum	NOUN
ijtc-842	86	9	is	be	AUX
ijtc-842	86	10	in	in	ADP
ijtc-842	86	11	the	the	DET
ijtc-842	86	12	form	form	NOUN
ijtc-842	86	13	of	of	ADP
ijtc-842	86	14	an	an	DET
ijtc-842	86	15	interpretation	interpretation	NOUN
ijtc-842	86	16	of	of	ADP
ijtc-842	86	17	the	the	DET
ijtc-842	86	18	figures	figure	NOUN
ijtc-842	86	19	obtained	obtain	VERB
ijtc-842	86	20	based	base	VERB
ijtc-842	86	21	on	on	ADP
ijtc-842	86	22	the	the	DET
ijtc-842	86	23	results	result	NOUN
ijtc-842	86	24	of	of	ADP
ijtc-842	86	25	data	data	NOUN
ijtc-842	86	26	processing	processing	NOUN
ijtc-842	86	27	(	(	PUNCT
ijtc-842	86	28	hadi	hadi	PROPN
ijtc-842	86	29	,	,	PUNCT
ijtc-842	86	30	2018	2018	NUM
ijtc-842	86	31	)	)	PUNCT
ijtc-842	86	32	.	.	PUNCT
ijtc-842	87	1	the	the	DET
ijtc-842	87	2	type	type	NOUN
ijtc-842	87	3	of	of	ADP
ijtc-842	87	4	data	datum	NOUN
ijtc-842	87	5	used	use	VERB
ijtc-842	87	6	is	be	AUX
ijtc-842	87	7	primary	primary	ADJ
ijtc-842	87	8	data	datum	NOUN
ijtc-842	87	9	,	,	PUNCT
ijtc-842	87	10	in	in	ADP
ijtc-842	87	11	the	the	DET
ijtc-842	87	12	form	form	NOUN
ijtc-842	87	13	of	of	ADP
ijtc-842	87	14	a	a	DET
ijtc-842	87	15	questionnaire	questionnaire	NOUN
ijtc-842	87	16	using	use	VERB
ijtc-842	87	17	a	a	DET
ijtc-842	87	18	likert	likert	ADJ
ijtc-842	87	19	scale	scale	NOUN
ijtc-842	87	20	.	.	PUNCT
ijtc-842	88	1	the	the	DET
ijtc-842	88	2	data	datum	NOUN
ijtc-842	88	3	was	be	AUX
ijtc-842	88	4	analyzed	analyze	VERB
ijtc-842	88	5	using	use	VERB
ijtc-842	88	6	the	the	DET
ijtc-842	88	7	application	application	NOUN
ijtc-842	88	8	“	"	PUNCT
ijtc-842	88	9	jefferey	jefferey	PROPN
ijtc-842	88	10	’s	’s	PART
ijtc-842	88	11	amazing	amazing	ADJ
ijtc-842	88	12	statistics	statistic	NOUN
ijtc-842	88	13	program	program	NOUN
ijtc-842	88	14	”	"	PUNCT
ijtc-842	88	15	or	or	CCONJ
ijtc-842	88	16	what	what	PRON
ijtc-842	88	17	is	be	AUX
ijtc-842	88	18	known	know	VERB
ijtc-842	88	19	as	as	ADP
ijtc-842	88	20	jasp	jasp	NOUN
ijtc-842	88	21	version	version	NOUN
ijtc-842	88	22	0.17.2.1	0.17.2.1	NOUN
ijtc-842	88	23	,	,	PUNCT
ijtc-842	88	24	a	a	DET
ijtc-842	88	25	statistical	statistical	ADJ
ijtc-842	88	26	data	datum	NOUN
ijtc-842	88	27	processing	processing	NOUN
ijtc-842	88	28	application	application	NOUN
ijtc-842	88	29	which	which	PRON
ijtc-842	88	30	is	be	AUX
ijtc-842	88	31	quite	quite	ADV
ijtc-842	88	32	capable	capable	ADJ
ijtc-842	88	33	of	of	ADP
ijtc-842	88	34	solving	solve	VERB
ijtc-842	88	35	problems	problem	NOUN
ijtc-842	88	36	related	relate	VERB
ijtc-842	88	37	to	to	ADP
ijtc-842	88	38	meta	meta	VERB
ijtc-842	88	39	analysis	analysis	NOUN
ijtc-842	88	40	,	,	PUNCT
ijtc-842	88	41	as	as	ADV
ijtc-842	88	42	well	well	ADV
ijtc-842	88	43	as	as	ADP
ijtc-842	88	44	sem	sem	NOUN
ijtc-842	88	45	(	(	PUNCT
ijtc-842	88	46	structural	structural	ADJ
ijtc-842	88	47	equation	equation	NOUN
ijtc-842	88	48	modelling	modelling	NOUN
ijtc-842	88	49	)	)	PUNCT
ijtc-842	88	50	(	(	PUNCT
ijtc-842	88	51	daniar	daniar	PROPN
ijtc-842	88	52	paramita	paramita	PROPN
ijtc-842	88	53	et	et	PROPN
ijtc-842	88	54	al	al	PROPN
ijtc-842	88	55	.	.	PROPN
ijtc-842	88	56	,	,	PUNCT
ijtc-842	88	57	2021)(santosa	2021)(santosa	NUM
ijtc-842	88	58	djoko	djoko	PROPN
ijtc-842	88	59	&	&	CCONJ
ijtc-842	88	60	sihono	sihono	PROPN
ijtc-842	88	61	raharjo	raharjo	PROPN
ijtc-842	88	62	,	,	PUNCT
ijtc-842	88	63	2022	2022	NUM
ijtc-842	88	64	)	)	PUNCT
ijtc-842	88	65	.	.	PUNCT
ijtc-842	89	1	the	the	DET
ijtc-842	89	2	population	population	NOUN
ijtc-842	89	3	in	in	ADP
ijtc-842	89	4	this	this	DET
ijtc-842	89	5	research	research	NOUN
ijtc-842	89	6	is	be	AUX
ijtc-842	89	7	regional	regional	ADJ
ijtc-842	89	8	apparatus	apparatus	NOUN
ijtc-842	89	9	organizations	organization	NOUN
ijtc-842	89	10	in	in	ADP
ijtc-842	89	11	tanjungpinang	tanjungpinang	PROPN
ijtc-842	89	12	city	city	PROPN
ijtc-842	89	13	.	.	PUNCT
ijtc-842	90	1	which	which	PRON
ijtc-842	90	2	consists	consist	VERB
ijtc-842	90	3	of	of	ADP
ijtc-842	90	4	several	several	ADJ
ijtc-842	90	5	parts	part	NOUN
ijtc-842	90	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	90	7	the	the	DET
ijtc-842	90	8	influence	influence	NOUN
ijtc-842	90	9	of	of	ADP
ijtc-842	90	10	application	application	NOUN
ijtc-842	90	11	of	of	ADP
ijtc-842	90	12	government	government	NOUN
ijtc-842	90	13	accounting	accounting	NOUN
ijtc-842	90	14	standards	standard	NOUN
ijtc-842	90	15	and	and	CCONJ
ijtc-842	90	16	the	the	DET
ijtc-842	90	17	quality	quality	NOUN
ijtc-842	90	18	of	of	ADP
ijtc-842	90	19	financial	financial	ADJ
ijtc-842	90	20	reports	report	NOUN
ijtc-842	90	21	on	on	ADP
ijtc-842	90	22	the	the	DET
ijtc-842	90	23	accountability	accountability	NOUN
ijtc-842	90	24	of	of	ADP
ijtc-842	90	25	tanjungpinang	tanjungpinang	NOUN
ijtc-842	90	26	government	government	NOUN
ijtc-842	90	27	’s	’s	PART
ijtc-842	90	28	financial	financial	ADJ
ijtc-842	90	29	performance	performance	NOUN
ijtc-842	90	30	indra	indra	NOUN
ijtc-842	90	31	,	,	PUNCT
ijtc-842	90	32	febrian	febrian	NOUN
ijtc-842	90	33	,	,	PUNCT
ijtc-842	90	34	putri	putri	ADJ
ijtc-842	90	35	307	307	NUM
ijtc-842	90	36	|	|	NOUN
ijtc-842	90	37	ilomata	ilomata	PROPN
ijtc-842	90	38	international	international	ADJ
ijtc-842	90	39	journal	journal	NOUN
ijtc-842	90	40	of	of	ADP
ijtc-842	90	41	tax	tax	PROPN
ijtc-842	90	42	&	&	CCONJ
ijtc-842	90	43	accounting	accounting	PROPN
ijtc-842	90	44	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	90	45	that	that	PRON
ijtc-842	90	46	form	form	VERB
ijtc-842	90	47	the	the	DET
ijtc-842	90	48	population	population	NOUN
ijtc-842	90	49	in	in	ADP
ijtc-842	90	50	this	this	DET
ijtc-842	90	51	study	study	NOUN
ijtc-842	90	52	:	:	PUNCT
ijtc-842	90	53	18	18	NUM
ijtc-842	90	54	offices	office	NOUN
ijtc-842	90	55	,	,	PUNCT
ijtc-842	90	56	1	1	NUM
ijtc-842	90	57	regional	regional	ADJ
ijtc-842	90	58	secretariat	secretariat	NOUN
ijtc-842	90	59	,	,	PUNCT
ijtc-842	90	60	1	1	NUM
ijtc-842	90	61	dprd	dprd	NOUN
ijtc-842	90	62	secretariat	secretariat	NOUN
ijtc-842	90	63	,	,	PUNCT
ijtc-842	90	64	1	1	NUM
ijtc-842	90	65	inspectorate	inspectorate	NOUN
ijtc-842	90	66	,	,	PUNCT
ijtc-842	90	67	1	1	NUM
ijtc-842	90	68	civil	civil	ADJ
ijtc-842	90	69	service	service	NOUN
ijtc-842	90	70	police	police	NOUN
ijtc-842	90	71	unit	unit	NOUN
ijtc-842	90	72	,	,	PUNCT
ijtc-842	90	73	1	1	NUM
ijtc-842	90	74	regional	regional	ADJ
ijtc-842	90	75	hospital	hospital	NOUN
ijtc-842	90	76	,	,	PUNCT
ijtc-842	90	77	and	and	CCONJ
ijtc-842	90	78	4	4	NUM
ijtc-842	90	79	districts	district	NOUN
ijtc-842	90	80	.	.	PUNCT
ijtc-842	91	1	the	the	DET
ijtc-842	91	2	number	number	NOUN
ijtc-842	91	3	of	of	ADP
ijtc-842	91	4	regional	regional	ADJ
ijtc-842	91	5	organizations	organization	NOUN
ijtc-842	91	6	in	in	ADP
ijtc-842	91	7	this	this	DET
ijtc-842	91	8	study	study	NOUN
ijtc-842	91	9	was	be	AUX
ijtc-842	91	10	33	33	NUM
ijtc-842	91	11	regional	regional	ADJ
ijtc-842	91	12	organizations	organization	NOUN
ijtc-842	91	13	,	,	PUNCT
ijtc-842	91	14	represented	represent	VERB
ijtc-842	91	15	by	by	ADP
ijtc-842	91	16	3	3	NUM
ijtc-842	91	17	respondents	respondent	NOUN
ijtc-842	91	18	in	in	ADP
ijtc-842	91	19	each	each	DET
ijtc-842	91	20	regional	regional	ADJ
ijtc-842	91	21	organization	organization	NOUN
ijtc-842	91	22	,	,	PUNCT
ijtc-842	91	23	so	so	CCONJ
ijtc-842	91	24	the	the	DET
ijtc-842	91	25	total	total	ADJ
ijtc-842	91	26	population	population	NOUN
ijtc-842	91	27	in	in	ADP
ijtc-842	91	28	this	this	DET
ijtc-842	91	29	study	study	NOUN
ijtc-842	91	30	was	be	AUX
ijtc-842	91	31	99	99	NUM
ijtc-842	91	32	respondent	respondent	NOUN
ijtc-842	91	33	.	.	PUNCT
ijtc-842	92	1	the	the	DET
ijtc-842	92	2	sample	sample	NOUN
ijtc-842	92	3	in	in	ADP
ijtc-842	92	4	this	this	DET
ijtc-842	92	5	study	study	NOUN
ijtc-842	92	6	was	be	AUX
ijtc-842	92	7	determined	determine	VERB
ijtc-842	92	8	using	use	VERB
ijtc-842	92	9	the	the	DET
ijtc-842	92	10	slovin	slovin	NOUN
ijtc-842	92	11	formula	formula	NOUN
ijtc-842	92	12	.	.	PUNCT
ijtc-842	93	1	the	the	DET
ijtc-842	93	2	calculations	calculation	NOUN
ijtc-842	93	3	are	be	AUX
ijtc-842	93	4	as	as	SCONJ
ijtc-842	93	5	follows	follow	VERB
ijtc-842	93	6	:	:	PUNCT
ijtc-842	93	7	n	n	PROPN
ijtc-842	93	8	=	=	SYM
ijtc-842	93	9	n	n	PROPN
ijtc-842	93	10	1+(n.(e)2	1+(n.(e)2	NUM
ijtc-842	93	11	)	)	PUNCT
ijtc-842	93	12	where	where	SCONJ
ijtc-842	93	13	:	:	PUNCT
ijtc-842	93	14	n	n	PROPN
ijtc-842	93	15	=	=	SYM
ijtc-842	93	16	sample	sample	NOUN
ijtc-842	93	17	n	n	NOUN
ijtc-842	93	18	=	=	NOUN
ijtc-842	93	19	population	population	NOUN
ijtc-842	93	20	e	e	NOUN
ijtc-842	93	21	=	=	SYM
ijtc-842	93	22	standard	standard	ADJ
ijtc-842	93	23	error	error	NOUN
ijtc-842	93	24	with	with	ADP
ijtc-842	93	25	the	the	DET
ijtc-842	93	26	following	follow	VERB
ijtc-842	93	27	calculations	calculation	NOUN
ijtc-842	93	28	:	:	PUNCT
ijtc-842	93	29	=	=	SYM
ijtc-842	93	30	99	99	NUM
ijtc-842	93	31	1	1	NUM
ijtc-842	93	32	+	+	NOUN
ijtc-842	93	33	99.(10%)2	99.(10%)2	NOUN
ijtc-842	93	34	)	)	PUNCT
ijtc-842	94	1	=	=	SYM
ijtc-842	94	2	99/1,99	99/1,99	NUM
ijtc-842	94	3	=	=	SYM
ijtc-842	95	1	49,75	49,75	NOUN
ijtc-842	95	2	respondents	respondent	NOUN
ijtc-842	95	3	=	=	NOUN
ijtc-842	95	4	50	50	NUM
ijtc-842	95	5	respondents	respondent	NOUN
ijtc-842	95	6	furthermore	furthermore	ADV
ijtc-842	95	7	,	,	PUNCT
ijtc-842	95	8	the	the	DET
ijtc-842	95	9	sampling	sample	VERB
ijtc-842	95	10	criteria	criterion	NOUN
ijtc-842	95	11	in	in	ADP
ijtc-842	95	12	this	this	DET
ijtc-842	95	13	reseach	reseach	NOUN
ijtc-842	95	14	used	use	VERB
ijtc-842	95	15	purposive	purposive	NOUN
ijtc-842	95	16	sampling	sampling	NOUN
ijtc-842	95	17	,	,	PUNCT
ijtc-842	95	18	namely	namely	ADV
ijtc-842	95	19	a	a	DET
ijtc-842	95	20	method	method	NOUN
ijtc-842	95	21	of	of	ADP
ijtc-842	95	22	determining	determine	VERB
ijtc-842	95	23	samples	sample	NOUN
ijtc-842	95	24	with	with	ADP
ijtc-842	95	25	certain	certain	ADJ
ijtc-842	95	26	considerations	consideration	NOUN
ijtc-842	95	27	(	(	PUNCT
ijtc-842	95	28	sugiyono	sugiyono	NOUN
ijtc-842	95	29	,	,	PUNCT
ijtc-842	95	30	2019	2019	NUM
ijtc-842	95	31	)	)	PUNCT
ijtc-842	95	32	.	.	PUNCT
ijtc-842	96	1	this	this	DET
ijtc-842	96	2	research	research	NOUN
ijtc-842	96	3	uses	use	VERB
ijtc-842	96	4	techniques	technique	NOUN
ijtc-842	96	5	purposive	purposive	NOUN
ijtc-842	96	6	sampling	sampling	NOUN
ijtc-842	96	7	with	with	ADP
ijtc-842	96	8	the	the	DET
ijtc-842	96	9	following	follow	VERB
ijtc-842	96	10	criteria	criterion	NOUN
ijtc-842	96	11	:	:	PUNCT
ijtc-842	96	12	1	1	X
ijtc-842	96	13	.	.	X
ijtc-842	96	14	sampling	sampling	NOUN
ijtc-842	96	15	was	be	AUX
ijtc-842	96	16	carried	carry	VERB
ijtc-842	96	17	out	out	ADP
ijtc-842	96	18	at	at	ADP
ijtc-842	96	19	the	the	DET
ijtc-842	96	20	offices	office	NOUN
ijtc-842	96	21	and	and	CCONJ
ijtc-842	96	22	agencies	agency	NOUN
ijtc-842	96	23	within	within	ADP
ijtc-842	96	24	the	the	DET
ijtc-842	96	25	government	government	NOUN
ijtc-842	96	26	of	of	ADP
ijtc-842	96	27	tanjungpinang	tanjungpinang	NOUN
ijtc-842	96	28	city	city	NOUN
ijtc-842	96	29	2	2	NUM
ijtc-842	96	30	.	.	PUNCT
ijtc-842	96	31	financial	financial	ADJ
ijtc-842	96	32	administration	administration	NOUN
ijtc-842	96	33	officer	officer	NOUN
ijtc-842	96	34	in	in	ADP
ijtc-842	96	35	charge	charge	NOUN
ijtc-842	96	36	of	of	ADP
ijtc-842	96	37	the	the	DET
ijtc-842	96	38	related	related	ADJ
ijtc-842	96	39	opd	opd	NOUN
ijtc-842	96	40	3	3	NUM
ijtc-842	96	41	.	.	PUNCT
ijtc-842	97	1	the	the	DET
ijtc-842	97	2	treasurer	treasurer	NOUN
ijtc-842	97	3	in	in	ADP
ijtc-842	97	4	charge	charge	NOUN
ijtc-842	97	5	of	of	ADP
ijtc-842	97	6	the	the	DET
ijtc-842	97	7	related	related	ADJ
ijtc-842	97	8	opd	opd	PROPN
ijtc-842	97	9	.	.	PUNCT
ijtc-842	98	1	based	base	VERB
ijtc-842	98	2	on	on	ADP
ijtc-842	98	3	the	the	DET
ijtc-842	98	4	sample	sample	NOUN
ijtc-842	98	5	calculation	calculation	NOUN
ijtc-842	98	6	using	use	VERB
ijtc-842	98	7	the	the	DET
ijtc-842	98	8	slovin	slovin	NOUN
ijtc-842	98	9	formula	formula	NOUN
ijtc-842	98	10	above	above	ADP
ijtc-842	98	11	and	and	CCONJ
ijtc-842	98	12	with	with	ADP
ijtc-842	98	13	the	the	DET
ijtc-842	98	14	criteria	criterion	NOUN
ijtc-842	98	15	of	of	ADP
ijtc-842	98	16	the	the	DET
ijtc-842	98	17	purposive	purposive	ADJ
ijtc-842	98	18	sampling	sampling	NOUN
ijtc-842	98	19	technique	technique	NOUN
ijtc-842	98	20	used	use	VERB
ijtc-842	98	21	,	,	PUNCT
ijtc-842	98	22	the	the	DET
ijtc-842	98	23	sample	sample	NOUN
ijtc-842	98	24	in	in	ADP
ijtc-842	98	25	this	this	DET
ijtc-842	98	26	study	study	NOUN
ijtc-842	98	27	was	be	AUX
ijtc-842	98	28	50	50	NUM
ijtc-842	98	29	respondents	respondent	NOUN
ijtc-842	98	30	from	from	ADP
ijtc-842	98	31	25	25	NUM
ijtc-842	98	32	regional	regional	ADJ
ijtc-842	98	33	organizations	organization	NOUN
ijtc-842	98	34	consisting	consist	VERB
ijtc-842	98	35	of	of	ADP
ijtc-842	98	36	departments	department	NOUN
ijtc-842	98	37	and	and	CCONJ
ijtc-842	98	38	agencies	agency	NOUN
ijtc-842	98	39	.	.	PUNCT
ijtc-842	99	1	where	where	SCONJ
ijtc-842	99	2	each	each	DET
ijtc-842	99	3	regional	regional	ADJ
ijtc-842	99	4	organization	organization	NOUN
ijtc-842	99	5	is	be	AUX
ijtc-842	99	6	represented	represent	VERB
ijtc-842	99	7	by	by	ADP
ijtc-842	99	8	2	2	NUM
ijtc-842	99	9	repondents	repondent	NOUN
ijtc-842	99	10	.	.	PUNCT
ijtc-842	100	1	result	result	NOUN
ijtc-842	100	2	and	and	CCONJ
ijtc-842	100	3	discussion	discussion	NOUN
ijtc-842	100	4	1	1	NUM
ijtc-842	100	5	.	.	PUNCT
ijtc-842	100	6	questionnaire	questionnaire	NOUN
ijtc-842	100	7	test	test	NOUN
ijtc-842	100	8	a.	a.	NOUN
ijtc-842	100	9	validity	validity	PROPN
ijtc-842	100	10	test	test	NOUN
ijtc-842	100	11	table	table	NOUN
ijtc-842	100	12	2	2	NUM
ijtc-842	100	13	results	result	NOUN
ijtc-842	100	14	of	of	ADP
ijtc-842	100	15	the	the	DET
ijtc-842	100	16	validity	validity	NOUN
ijtc-842	100	17	test	test	NOUN
ijtc-842	100	18	of	of	ADP
ijtc-842	100	19	government	government	NOUN
ijtc-842	100	20	accounting	accounting	NOUN
ijtc-842	100	21	standard	standard	PROPN
ijtc-842	100	22	variables	variable	NOUN
ijtc-842	100	23	question	question	VERB
ijtc-842	100	24	items	item	NOUN
ijtc-842	100	25	r	r	NOUN
ijtc-842	100	26	count	count	NOUN
ijtc-842	100	27	r	r	NOUN
ijtc-842	100	28	table	table	NOUN
ijtc-842	100	29	information	information	NOUN
ijtc-842	100	30	question	question	NOUN
ijtc-842	100	31	1	1	NUM
ijtc-842	100	32	0.556	0.556	NUM
ijtc-842	100	33	0.2353	0.2353	NUM
ijtc-842	100	34	valid	valid	ADJ
ijtc-842	100	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	100	36	the	the	DET
ijtc-842	100	37	influence	influence	NOUN
ijtc-842	100	38	of	of	ADP
ijtc-842	100	39	application	application	NOUN
ijtc-842	100	40	of	of	ADP
ijtc-842	100	41	government	government	NOUN
ijtc-842	100	42	accounting	accounting	NOUN
ijtc-842	100	43	standards	standard	NOUN
ijtc-842	100	44	and	and	CCONJ
ijtc-842	100	45	the	the	DET
ijtc-842	100	46	quality	quality	NOUN
ijtc-842	100	47	of	of	ADP
ijtc-842	100	48	financial	financial	ADJ
ijtc-842	100	49	reports	report	NOUN
ijtc-842	100	50	on	on	ADP
ijtc-842	100	51	the	the	DET
ijtc-842	100	52	accountability	accountability	NOUN
ijtc-842	100	53	of	of	ADP
ijtc-842	100	54	tanjungpinang	tanjungpinang	NOUN
ijtc-842	100	55	government	government	NOUN
ijtc-842	100	56	’s	’s	PART
ijtc-842	100	57	financial	financial	ADJ
ijtc-842	100	58	performance	performance	NOUN
ijtc-842	100	59	indra	indra	NOUN
ijtc-842	100	60	,	,	PUNCT
ijtc-842	100	61	febrian	febrian	NOUN
ijtc-842	100	62	,	,	PUNCT
ijtc-842	100	63	putri	putri	ADJ
ijtc-842	100	64	308	308	NUM
ijtc-842	100	65	|	|	ADV
ijtc-842	100	66	ilomata	ilomata	PROPN
ijtc-842	100	67	international	international	ADJ
ijtc-842	100	68	journal	journal	NOUN
ijtc-842	100	69	of	of	ADP
ijtc-842	100	70	tax	tax	PROPN
ijtc-842	100	71	&	&	CCONJ
ijtc-842	100	72	accounting	accounting	PROPN
ijtc-842	100	73	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-842	100	74	question	question	NOUN
ijtc-842	100	75	2	2	NUM
ijtc-842	100	76	0.728	0.728	NUM
ijtc-842	100	77	0.2353	0.2353	NUM
ijtc-842	100	78	valid	valid	ADJ
ijtc-842	100	79	question	question	NOUN
ijtc-842	100	80	3	3	NUM
ijtc-842	100	81	0.713	0.713	NUM
ijtc-842	100	82	0.2353	0.2353	NUM
ijtc-842	100	83	valid	valid	ADJ
ijtc-842	100	84	question	question	NOUN
ijtc-842	100	85	4	4	NUM
ijtc-842	100	86	0.730	0.730	NUM
ijtc-842	100	87	0.2353	0.2353	NUM
ijtc-842	100	88	valid	valid	ADJ
ijtc-842	100	89	question	question	NOUN
ijtc-842	100	90	5	5	NUM
ijtc-842	100	91	0.658	0.658	NUM
ijtc-842	100	92	0.2353	0.2353	NUM
ijtc-842	100	93	valid	valid	ADJ
ijtc-842	100	94	question	question	NOUN
ijtc-842	100	95	6	6	NUM
ijtc-842	100	96	0.593	0.593	NUM
ijtc-842	100	97	0.2353	0.2353	NUM
ijtc-842	100	98	valid	valid	ADJ
ijtc-842	100	99	source	source	NOUN
ijtc-842	100	100	:	:	PUNCT
ijtc-842	100	101	processed	process	VERB
ijtc-842	100	102	data	datum	NOUN
ijtc-842	100	103	(	(	PUNCT
ijtc-842	100	104	2023	2023	NUM
ijtc-842	100	105	)	)	PUNCT
ijtc-842	100	106	using	use	VERB
ijtc-842	100	107	the	the	DET
ijtc-842	100	108	n-2	n-2	NOUN
ijtc-842	100	109	formula	formula	NOUN
ijtc-842	100	110	to	to	PART
ijtc-842	100	111	calculate	calculate	VERB
ijtc-842	100	112	the	the	DET
ijtc-842	100	113	degrees	degree	NOUN
ijtc-842	100	114	of	of	ADP
ijtc-842	100	115	freedom	freedom	NOUN
ijtc-842	100	116	in	in	ADP
ijtc-842	100	117	the	the	DET
ijtc-842	100	118	aforementioned	aforementioned	ADJ
ijtc-842	100	119	table	table	NOUN
ijtc-842	100	120	,	,	PUNCT
ijtc-842	100	121	it	it	PRON
ijtc-842	100	122	yields	yield	VERB
ijtc-842	100	123	a	a	DET
ijtc-842	100	124	df	df	NOUN
ijtc-842	100	125	of	of	ADP
ijtc-842	100	126	50	50	NUM
ijtc-842	100	127	-	-	SYM
ijtc-842	100	128	2	2	NUM
ijtc-842	100	129	=	=	SYM
ijtc-842	100	130	48	48	NUM
ijtc-842	100	131	with	with	ADP
ijtc-842	100	132	a	a	DET
ijtc-842	100	133	standard	standard	ADJ
ijtc-842	100	134	significance	significance	NOUN
ijtc-842	100	135	level	level	NOUN
ijtc-842	100	136	of	of	ADP
ijtc-842	100	137	alpha	alpha	NOUN
ijtc-842	100	138	0.05	0.05	NUM
ijtc-842	100	139	and	and	CCONJ
ijtc-842	100	140	a	a	DET
ijtc-842	100	141	r	r	NOUN
ijtc-842	100	142	table	table	NOUN
ijtc-842	100	143	value	value	NOUN
ijtc-842	100	144	of	of	ADP
ijtc-842	100	145	0.2353	0.2353	NUM
ijtc-842	100	146	.	.	PUNCT
ijtc-842	101	1	all	all	DET
ijtc-842	101	2	government	government	NOUN
ijtc-842	101	3	accounting	accounting	NOUN
ijtc-842	101	4	standard	standard	PROPN
ijtc-842	101	5	variables	variable	NOUN
ijtc-842	101	6	are	be	AUX
ijtc-842	101	7	valid	valid	ADJ
ijtc-842	101	8	and	and	CCONJ
ijtc-842	101	9	suitable	suitable	ADJ
ijtc-842	101	10	for	for	ADP
ijtc-842	101	11	use	use	NOUN
ijtc-842	101	12	as	as	ADP
ijtc-842	101	13	a	a	DET
ijtc-842	101	14	research	research	NOUN
ijtc-842	101	15	measurement	measurement	NOUN
ijtc-842	101	16	tool	tool	NOUN
ijtc-842	101	17	,	,	PUNCT
ijtc-842	101	18	according	accord	VERB
ijtc-842	101	19	to	to	ADP
ijtc-842	101	20	the	the	DET
ijtc-842	101	21	test	test	NOUN
ijtc-842	101	22	results	result	NOUN
ijtc-842	101	23	,	,	PUNCT
ijtc-842	101	24	which	which	PRON
ijtc-842	101	25	allow	allow	VERB
ijtc-842	101	26	them	they	PRON
ijtc-842	101	27	to	to	PART
ijtc-842	101	28	move	move	VERB
ijtc-842	101	29	on	on	ADP
ijtc-842	101	30	to	to	ADP
ijtc-842	101	31	further	further	ADJ
ijtc-842	101	32	analysis	analysis	NOUN
ijtc-842	101	33	.	.	PUNCT
ijtc-842	102	1	the	the	DET
ijtc-842	102	2	results	result	NOUN
ijtc-842	102	3	of	of	ADP
ijtc-842	102	4	this	this	DET
ijtc-842	102	5	test	test	NOUN
ijtc-842	102	6	show	show	NOUN
ijtc-842	102	7	that	that	SCONJ
ijtc-842	102	8	all	all	DET
ijtc-842	102	9	questionnaire	questionnaire	NOUN
ijtc-842	102	10	question	question	NOUN
ijtc-842	102	11	items	item	NOUN
ijtc-842	102	12	for	for	ADP
ijtc-842	102	13	government	government	NOUN
ijtc-842	102	14	accounting	accounting	NOUN
ijtc-842	102	15	standard	standard	PROPN
ijtc-842	102	16	variables	variable	NOUN
ijtc-842	102	17	are	be	AUX
ijtc-842	102	18	greater	great	ADJ
ijtc-842	102	19	than	than	ADP
ijtc-842	102	20	r	r	NOUN
ijtc-842	102	21	table	table	NOUN
ijtc-842	102	22	0.2353	0.2353	NUM
ijtc-842	102	23	.	.	PUNCT
ijtc-842	102	24	table	table	NOUN
ijtc-842	102	25	3	3	NUM
ijtc-842	102	26	variables	variable	NOUN
ijtc-842	102	27	results	result	NOUN
ijtc-842	102	28	of	of	ADP
ijtc-842	102	29	the	the	DET
ijtc-842	102	30	validity	validity	NOUN
ijtc-842	102	31	test	test	NOUN
ijtc-842	102	32	of	of	ADP
ijtc-842	102	33	the	the	DET
ijtc-842	102	34	quality	quality	NOUN
ijtc-842	102	35	of	of	ADP
ijtc-842	102	36	financial	financial	ADJ
ijtc-842	102	37	report	report	NOUN
ijtc-842	102	38	question	question	NOUN
ijtc-842	102	39	items	item	NOUN
ijtc-842	102	40	r	r	NOUN
ijtc-842	102	41	count	count	NOUN
ijtc-842	102	42	r	r	NOUN
ijtc-842	102	43	table	table	NOUN
ijtc-842	102	44	information	information	NOUN
ijtc-842	102	45	question	question	NOUN
ijtc-842	102	46	1	1	NUM
ijtc-842	102	47	0.607	0.607	NUM
ijtc-842	102	48	0.2353	0.2353	NUM
ijtc-842	102	49	valid	valid	ADJ
ijtc-842	102	50	question	question	NOUN
ijtc-842	102	51	2	2	NUM
ijtc-842	102	52	0.498	0.498	NUM
ijtc-842	102	53	0.2353	0.2353	NUM
ijtc-842	102	54	valid	valid	ADJ
ijtc-842	102	55	question	question	NOUN
ijtc-842	102	56	3	3	NUM
ijtc-842	102	57	0.801	0.801	NUM
ijtc-842	102	58	0.2353	0.2353	NUM
ijtc-842	102	59	valid	valid	ADJ
ijtc-842	102	60	question	question	NOUN
ijtc-842	102	61	4	4	NUM
ijtc-842	102	62	0.410	0.410	NUM
ijtc-842	102	63	0.2353	0.2353	NUM
ijtc-842	102	64	valid	valid	ADJ
ijtc-842	102	65	question	question	NOUN
ijtc-842	102	66	5	5	NUM
ijtc-842	102	67	0.854	0.854	NUM
ijtc-842	102	68	0.2353	0.2353	NUM
ijtc-842	102	69	valid	valid	ADJ
ijtc-842	102	70	question	question	NOUN
ijtc-842	102	71	6	6	NUM
ijtc-842	102	72	0.647	0.647	NUM
ijtc-842	102	73	0.2353	0.2353	NUM
ijtc-842	102	74	valid	valid	ADJ
ijtc-842	102	75	source	source	NOUN
ijtc-842	102	76	:	:	PUNCT
ijtc-842	102	77	processed	process	VERB
ijtc-842	102	78	data	datum	NOUN
ijtc-842	102	79	(	(	PUNCT
ijtc-842	102	80	2023	2023	NUM
ijtc-842	102	81	)	)	PUNCT
ijtc-842	102	82	each	each	DET
ijtc-842	102	83	question	question	NOUN
ijtc-842	102	84	item	item	NOUN
ijtc-842	102	85	's	's	PART
ijtc-842	102	86	correlation	correlation	NOUN
ijtc-842	102	87	coefficient	coefficient	NOUN
ijtc-842	102	88	(	(	PUNCT
ijtc-842	102	89	r	r	NOUN
ijtc-842	102	90	)	)	PUNCT
ijtc-842	102	91	value	value	NOUN
ijtc-842	102	92	is	be	AUX
ijtc-842	102	93	higher	high	ADJ
ijtc-842	102	94	than	than	ADP
ijtc-842	102	95	the	the	DET
ijtc-842	102	96	r	r	NOUN
ijtc-842	102	97	table	table	NOUN
ijtc-842	102	98	's	's	PART
ijtc-842	102	99	0.2353	0.2353	NUM
ijtc-842	102	100	threshold	threshold	NOUN
ijtc-842	102	101	.	.	PUNCT
ijtc-842	103	1	as	as	ADP
ijtc-842	103	2	a	a	DET
ijtc-842	103	3	consequence	consequence	NOUN
ijtc-842	103	4	of	of	ADP
ijtc-842	103	5	the	the	DET
ijtc-842	103	6	test	test	NOUN
ijtc-842	103	7	's	's	PART
ijtc-842	103	8	findings	finding	NOUN
ijtc-842	103	9	,	,	PUNCT
ijtc-842	103	10	it	it	PRON
ijtc-842	103	11	can	can	AUX
ijtc-842	103	12	be	be	AUX
ijtc-842	103	13	concluded	conclude	VERB
ijtc-842	103	14	that	that	SCONJ
ijtc-842	103	15	all	all	PRON
ijtc-842	103	16	of	of	ADP
ijtc-842	103	17	the	the	DET
ijtc-842	103	18	questionnaire	questionnaire	NOUN
ijtc-842	103	19	questions	question	NOUN
ijtc-842	103	20	about	about	ADP
ijtc-842	103	21	the	the	DET
ijtc-842	103	22	quality	quality	NOUN
ijtc-842	103	23	of	of	ADP
ijtc-842	103	24	financial	financial	ADJ
ijtc-842	103	25	statements	statement	NOUN
ijtc-842	103	26	variable	variable	NOUN
ijtc-842	103	27	are	be	AUX
ijtc-842	103	28	reliable	reliable	ADJ
ijtc-842	103	29	and	and	CCONJ
ijtc-842	103	30	suitable	suitable	ADJ
ijtc-842	103	31	for	for	ADP
ijtc-842	103	32	use	use	NOUN
ijtc-842	103	33	as	as	ADP
ijtc-842	103	34	a	a	DET
ijtc-842	103	35	tool	tool	NOUN
ijtc-842	103	36	for	for	ADP
ijtc-842	103	37	measuring	measure	VERB
ijtc-842	103	38	research	research	NOUN
ijtc-842	103	39	effectiveness	effectiveness	NOUN
ijtc-842	103	40	.	.	PUNCT
ijtc-842	104	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	104	2	the	the	DET
ijtc-842	104	3	influence	influence	NOUN
ijtc-842	104	4	of	of	ADP
ijtc-842	104	5	application	application	NOUN
ijtc-842	104	6	of	of	ADP
ijtc-842	104	7	government	government	NOUN
ijtc-842	104	8	accounting	accounting	NOUN
ijtc-842	104	9	standards	standard	NOUN
ijtc-842	104	10	and	and	CCONJ
ijtc-842	104	11	the	the	DET
ijtc-842	104	12	quality	quality	NOUN
ijtc-842	104	13	of	of	ADP
ijtc-842	104	14	financial	financial	ADJ
ijtc-842	104	15	reports	report	NOUN
ijtc-842	104	16	on	on	ADP
ijtc-842	104	17	the	the	DET
ijtc-842	104	18	accountability	accountability	NOUN
ijtc-842	104	19	of	of	ADP
ijtc-842	104	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	104	21	government	government	NOUN
ijtc-842	104	22	’s	’s	PART
ijtc-842	104	23	financial	financial	ADJ
ijtc-842	104	24	performance	performance	NOUN
ijtc-842	104	25	indra	indra	NOUN
ijtc-842	104	26	,	,	PUNCT
ijtc-842	104	27	febrian	febrian	NOUN
ijtc-842	104	28	,	,	PUNCT
ijtc-842	104	29	putri	putri	ADJ
ijtc-842	104	30	309	309	NUM
ijtc-842	105	1	|	|	ADV
ijtc-842	105	2	ilomata	ilomata	PROPN
ijtc-842	105	3	international	international	ADJ
ijtc-842	105	4	journal	journal	NOUN
ijtc-842	105	5	of	of	ADP
ijtc-842	105	6	tax	tax	PROPN
ijtc-842	105	7	&	&	CCONJ
ijtc-842	105	8	accounting	account	VERB
ijtc-842	105	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	105	10	table	table	NOUN
ijtc-842	105	11	4	4	NUM
ijtc-842	105	12	validity	validity	NOUN
ijtc-842	105	13	test	test	NOUN
ijtc-842	105	14	results	result	NOUN
ijtc-842	105	15	of	of	ADP
ijtc-842	105	16	financial	financial	ADJ
ijtc-842	105	17	performance	performance	NOUN
ijtc-842	105	18	accountability	accountability	NOUN
ijtc-842	105	19	variables	variable	NOUN
ijtc-842	105	20	question	question	VERB
ijtc-842	105	21	items	item	NOUN
ijtc-842	105	22	r	r	NOUN
ijtc-842	105	23	count	count	NOUN
ijtc-842	105	24	r	r	NOUN
ijtc-842	105	25	table	table	NOUN
ijtc-842	105	26	information	information	NOUN
ijtc-842	105	27	question	question	NOUN
ijtc-842	105	28	1	1	NUM
ijtc-842	105	29	0.670	0.670	NUM
ijtc-842	105	30	0.2353	0.2353	NUM
ijtc-842	105	31	valid	valid	ADJ
ijtc-842	105	32	question	question	NOUN
ijtc-842	105	33	2	2	NUM
ijtc-842	105	34	0.746	0.746	NUM
ijtc-842	105	35	0.2353	0.2353	NUM
ijtc-842	105	36	valid	valid	ADJ
ijtc-842	105	37	question	question	NOUN
ijtc-842	105	38	3	3	NUM
ijtc-842	105	39	0.765	0.765	NUM
ijtc-842	105	40	0.2353	0.2353	NUM
ijtc-842	105	41	valid	valid	ADJ
ijtc-842	105	42	question	question	NOUN
ijtc-842	105	43	4	4	NUM
ijtc-842	105	44	0.786	0.786	NUM
ijtc-842	105	45	0.2353	0.2353	NUM
ijtc-842	105	46	valid	valid	ADJ
ijtc-842	105	47	question	question	NOUN
ijtc-842	105	48	5	5	NUM
ijtc-842	105	49	0.708	0.708	NUM
ijtc-842	105	50	0.2353	0.2353	NUM
ijtc-842	105	51	valid	valid	ADJ
ijtc-842	105	52	question	question	NOUN
ijtc-842	105	53	6	6	NUM
ijtc-842	105	54	0.595	0.595	NUM
ijtc-842	105	55	0.2353	0.2353	NUM
ijtc-842	105	56	valid	valid	ADJ
ijtc-842	105	57	question	question	NOUN
ijtc-842	105	58	7	7	NUM
ijtc-842	105	59	0.819	0.819	NUM
ijtc-842	105	60	0.2353	0.2353	NUM
ijtc-842	105	61	valid	valid	ADJ
ijtc-842	105	62	question	question	NOUN
ijtc-842	105	63	8	8	NUM
ijtc-842	105	64	0.711	0.711	NUM
ijtc-842	105	65	0.2353	0.2353	NUM
ijtc-842	105	66	valid	valid	ADJ
ijtc-842	105	67	source	source	NOUN
ijtc-842	105	68	:	:	PUNCT
ijtc-842	105	69	processed	process	VERB
ijtc-842	105	70	data	datum	NOUN
ijtc-842	105	71	(	(	PUNCT
ijtc-842	105	72	2023	2023	NUM
ijtc-842	105	73	)	)	PUNCT
ijtc-842	105	74	each	each	DET
ijtc-842	105	75	question	question	NOUN
ijtc-842	105	76	item	item	NOUN
ijtc-842	105	77	's	's	PART
ijtc-842	105	78	correlation	correlation	NOUN
ijtc-842	105	79	coefficient	coefficient	NOUN
ijtc-842	105	80	(	(	PUNCT
ijtc-842	105	81	r	r	NOUN
ijtc-842	105	82	)	)	PUNCT
ijtc-842	105	83	value	value	NOUN
ijtc-842	105	84	is	be	AUX
ijtc-842	105	85	higher	high	ADJ
ijtc-842	105	86	than	than	ADP
ijtc-842	105	87	the	the	DET
ijtc-842	105	88	r	r	NOUN
ijtc-842	105	89	table	table	NOUN
ijtc-842	105	90	's	's	PART
ijtc-842	105	91	0.2353	0.2353	NUM
ijtc-842	105	92	threshold	threshold	NOUN
ijtc-842	105	93	.	.	PUNCT
ijtc-842	106	1	the	the	DET
ijtc-842	106	2	test	test	NOUN
ijtc-842	106	3	's	's	PART
ijtc-842	106	4	findings	finding	NOUN
ijtc-842	106	5	show	show	VERB
ijtc-842	106	6	that	that	SCONJ
ijtc-842	106	7	every	every	DET
ijtc-842	106	8	item	item	NOUN
ijtc-842	106	9	on	on	ADP
ijtc-842	106	10	the	the	DET
ijtc-842	106	11	financial	financial	ADJ
ijtc-842	106	12	performance	performance	NOUN
ijtc-842	106	13	accountability	accountability	NOUN
ijtc-842	106	14	variable	variable	ADJ
ijtc-842	106	15	questionnaire	questionnaire	NOUN
ijtc-842	106	16	is	be	AUX
ijtc-842	106	17	reliable	reliable	ADJ
ijtc-842	106	18	and	and	CCONJ
ijtc-842	106	19	suitable	suitable	ADJ
ijtc-842	106	20	for	for	ADP
ijtc-842	106	21	use	use	NOUN
ijtc-842	106	22	as	as	ADP
ijtc-842	106	23	a	a	DET
ijtc-842	106	24	tool	tool	NOUN
ijtc-842	106	25	for	for	ADP
ijtc-842	106	26	measuring	measure	VERB
ijtc-842	106	27	study	study	NOUN
ijtc-842	106	28	outcomes	outcome	NOUN
ijtc-842	106	29	(	(	PUNCT
ijtc-842	106	30	budiastuti	budiastuti	PROPN
ijtc-842	106	31	&	&	CCONJ
ijtc-842	106	32	bandur	bandur	PROPN
ijtc-842	106	33	,	,	PUNCT
ijtc-842	106	34	2018	2018	NUM
ijtc-842	106	35	)	)	PUNCT
ijtc-842	106	36	.	.	PUNCT
ijtc-842	107	1	b.	b.	PROPN
ijtc-842	107	2	reliability	reliability	NOUN
ijtc-842	107	3	test	test	NOUN
ijtc-842	107	4	table	table	NOUN
ijtc-842	107	5	5	5	NUM
ijtc-842	107	6	government	government	NOUN
ijtc-842	107	7	accounting	accounting	NOUN
ijtc-842	107	8	standard	standard	ADJ
ijtc-842	107	9	variable	variable	ADJ
ijtc-842	107	10	reliability	reliability	NOUN
ijtc-842	107	11	test	test	NOUN
ijtc-842	107	12	results	result	VERB
ijtc-842	107	13	frequentist	frequentist	NOUN
ijtc-842	107	14	scale	scale	NOUN
ijtc-842	107	15	reliability	reliability	NOUN
ijtc-842	107	16	statistics	statistic	NOUN
ijtc-842	107	17	estimates	estimate	VERB
ijtc-842	107	18	cronbach	cronbach	VERB
ijtc-842	107	19	's	's	PART
ijtc-842	107	20	α	α	PRON
ijtc-842	107	21	point	point	NOUN
ijtc-842	107	22	estimate	estimate	NOUN
ijtc-842	107	23	0.750	0.750	NUM
ijtc-842	107	24	95	95	NUM
ijtc-842	107	25	%	%	NOUN
ijtc-842	107	26	ci	ci	NOUN
ijtc-842	107	27	lower	lower	ADV
ijtc-842	107	28	bound	bind	VERB
ijtc-842	107	29	0.611	0.611	NUM
ijtc-842	107	30	95	95	NUM
ijtc-842	107	31	%	%	NOUN
ijtc-842	107	32	ci	ci	NOUN
ijtc-842	107	33	upper	upper	ADJ
ijtc-842	107	34	bound	bind	VERB
ijtc-842	107	35	0.846	0.846	NUM
ijtc-842	107	36	source	source	NOUN
ijtc-842	107	37	:	:	PUNCT
ijtc-842	107	38	jasp	jasp	NOUN
ijtc-842	107	39	output	output	NOUN
ijtc-842	107	40	results	result	NOUN
ijtc-842	107	41	(	(	PUNCT
ijtc-842	107	42	2023	2023	NUM
ijtc-842	107	43	)	)	PUNCT
ijtc-842	107	44	with	with	ADP
ijtc-842	107	45	a	a	DET
ijtc-842	107	46	lower	low	ADJ
ijtc-842	107	47	limit	limit	NOUN
ijtc-842	107	48	value	value	NOUN
ijtc-842	107	49	of	of	ADP
ijtc-842	107	50	0.611	0.611	NUM
ijtc-842	107	51	and	and	CCONJ
ijtc-842	107	52	an	an	DET
ijtc-842	107	53	upper	upper	ADJ
ijtc-842	107	54	limit	limit	NOUN
ijtc-842	107	55	value	value	NOUN
ijtc-842	107	56	of	of	ADP
ijtc-842	107	57	0.846	0.846	NUM
ijtc-842	107	58	,	,	PUNCT
ijtc-842	107	59	the	the	DET
ijtc-842	107	60	dependability	dependability	NOUN
ijtc-842	107	61	value	value	NOUN
ijtc-842	107	62	of	of	ADP
ijtc-842	107	63	the	the	DET
ijtc-842	107	64	government	government	NOUN
ijtc-842	107	65	accounting	accounting	NOUN
ijtc-842	107	66	standards	standard	NOUN
ijtc-842	107	67	questionnaire	questionnaire	NOUN
ijtc-842	107	68	is	be	AUX
ijtc-842	107	69	0.750	0.750	NUM
ijtc-842	107	70	(	(	PUNCT
ijtc-842	107	71	cronbach	cronbach	NOUN
ijtc-842	107	72	's	's	PART
ijtc-842	107	73	count	count	NOUN
ijtc-842	107	74	)	)	PUNCT
ijtc-842	107	75	,	,	PUNCT
ijtc-842	107	76	which	which	PRON
ijtc-842	107	77	is	be	AUX
ijtc-842	107	78	greater	great	ADJ
ijtc-842	107	79	than	than	ADP
ijtc-842	107	80	cronbach	cronbach	NOUN
ijtc-842	107	81	's	's	PART
ijtc-842	107	82	alpha	alpha	NOUN
ijtc-842	107	83	0.60	0.60	NUM
ijtc-842	107	84	or	or	CCONJ
ijtc-842	107	85	>	>	ADP
ijtc-842	107	86	0.60	0.60	NUM
ijtc-842	107	87	.	.	PUNCT
ijtc-842	108	1	as	as	ADP
ijtc-842	108	2	a	a	DET
ijtc-842	108	3	result	result	NOUN
ijtc-842	108	4	of	of	ADP
ijtc-842	108	5	the	the	DET
ijtc-842	108	6	test	test	NOUN
ijtc-842	108	7	's	's	PART
ijtc-842	108	8	findings	finding	NOUN
ijtc-842	108	9	,	,	PUNCT
ijtc-842	108	10	it	it	PRON
ijtc-842	108	11	can	can	AUX
ijtc-842	108	12	be	be	AUX
ijtc-842	108	13	said	say	VERB
ijtc-842	108	14	with	with	ADP
ijtc-842	108	15	confidence	confidence	NOUN
ijtc-842	108	16	that	that	SCONJ
ijtc-842	108	17	the	the	DET
ijtc-842	108	18	questionnaire	questionnaire	NOUN
ijtc-842	108	19	employed	employ	VERB
ijtc-842	108	20	to	to	PART
ijtc-842	108	21	measure	measure	VERB
ijtc-842	108	22	the	the	DET
ijtc-842	108	23	government	government	NOUN
ijtc-842	108	24	accounting	accounting	NOUN
ijtc-842	108	25	standards	standard	NOUN
ijtc-842	108	26	variable	variable	NOUN
ijtc-842	108	27	produced	produce	VERB
ijtc-842	108	28	accurate	accurate	ADJ
ijtc-842	108	29	results	result	NOUN
ijtc-842	108	30	.	.	PUNCT
ijtc-842	109	1	following	follow	VERB
ijtc-842	109	2	are	be	AUX
ijtc-842	109	3	the	the	DET
ijtc-842	109	4	findings	finding	NOUN
ijtc-842	109	5	of	of	ADP
ijtc-842	109	6	the	the	DET
ijtc-842	109	7	reliability	reliability	NOUN
ijtc-842	109	8	test	test	NOUN
ijtc-842	109	9	for	for	ADP
ijtc-842	109	10	the	the	DET
ijtc-842	109	11	variable	variable	ADJ
ijtc-842	109	12	"	"	PUNCT
ijtc-842	109	13	quality	quality	NOUN
ijtc-842	109	14	of	of	ADP
ijtc-842	109	15	financial	financial	ADJ
ijtc-842	109	16	statements	statement	NOUN
ijtc-842	109	17	.	.	PUNCT
ijtc-842	109	18	"	"	PUNCT
ijtc-842	110	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	110	2	the	the	DET
ijtc-842	110	3	influence	influence	NOUN
ijtc-842	110	4	of	of	ADP
ijtc-842	110	5	application	application	NOUN
ijtc-842	110	6	of	of	ADP
ijtc-842	110	7	government	government	NOUN
ijtc-842	110	8	accounting	accounting	NOUN
ijtc-842	110	9	standards	standard	NOUN
ijtc-842	110	10	and	and	CCONJ
ijtc-842	110	11	the	the	DET
ijtc-842	110	12	quality	quality	NOUN
ijtc-842	110	13	of	of	ADP
ijtc-842	110	14	financial	financial	ADJ
ijtc-842	110	15	reports	report	NOUN
ijtc-842	110	16	on	on	ADP
ijtc-842	110	17	the	the	DET
ijtc-842	110	18	accountability	accountability	NOUN
ijtc-842	110	19	of	of	ADP
ijtc-842	110	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	110	21	government	government	NOUN
ijtc-842	110	22	’s	’s	PART
ijtc-842	110	23	financial	financial	ADJ
ijtc-842	110	24	performance	performance	NOUN
ijtc-842	110	25	indra	indra	NOUN
ijtc-842	110	26	,	,	PUNCT
ijtc-842	110	27	febrian	febrian	NOUN
ijtc-842	110	28	,	,	PUNCT
ijtc-842	110	29	putri	putri	ADJ
ijtc-842	110	30	310	310	NUM
ijtc-842	111	1	|	|	ADV
ijtc-842	111	2	ilomata	ilomata	PROPN
ijtc-842	111	3	international	international	ADJ
ijtc-842	111	4	journal	journal	NOUN
ijtc-842	111	5	of	of	ADP
ijtc-842	111	6	tax	tax	PROPN
ijtc-842	111	7	&	&	CCONJ
ijtc-842	111	8	accounting	account	VERB
ijtc-842	111	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	111	10	table	table	NOUN
ijtc-842	111	11	6	6	NUM
ijtc-842	111	12	results	result	NOUN
ijtc-842	111	13	of	of	ADP
ijtc-842	111	14	reliability	reliability	NOUN
ijtc-842	111	15	test	test	NOUN
ijtc-842	111	16	of	of	ADP
ijtc-842	111	17	variable	variable	ADJ
ijtc-842	111	18	quality	quality	NOUN
ijtc-842	111	19	of	of	ADP
ijtc-842	111	20	financial	financial	ADJ
ijtc-842	111	21	statements	statement	NOUN
ijtc-842	111	22	frequentist	frequentist	NOUN
ijtc-842	111	23	scale	scale	NOUN
ijtc-842	111	24	reliability	reliability	NOUN
ijtc-842	111	25	statistics	statistic	NOUN
ijtc-842	111	26	estimates	estimate	VERB
ijtc-842	111	27	cronbach	cronbach	VERB
ijtc-842	111	28	's	's	PART
ijtc-842	111	29	α	α	PRON
ijtc-842	111	30	point	point	NOUN
ijtc-842	111	31	estimate	estimate	NOUN
ijtc-842	111	32	0.731	0.731	NUM
ijtc-842	111	33	95	95	NUM
ijtc-842	111	34	%	%	NOUN
ijtc-842	111	35	ci	ci	NOUN
ijtc-842	111	36	lower	lower	ADV
ijtc-842	111	37	bound	bind	VERB
ijtc-842	111	38	0.582	0.582	NUM
ijtc-842	111	39	95	95	NUM
ijtc-842	111	40	%	%	NOUN
ijtc-842	111	41	ci	ci	NOUN
ijtc-842	111	42	upper	upper	ADJ
ijtc-842	111	43	bound	bind	VERB
ijtc-842	111	44	0.834	0.834	NUM
ijtc-842	111	45	source	source	NOUN
ijtc-842	111	46	:	:	PUNCT
ijtc-842	111	47	jasp	jasp	NOUN
ijtc-842	111	48	output	output	NOUN
ijtc-842	111	49	results	result	NOUN
ijtc-842	111	50	(	(	PUNCT
ijtc-842	111	51	2023	2023	NUM
ijtc-842	111	52	)	)	PUNCT
ijtc-842	111	53	with	with	ADP
ijtc-842	111	54	a	a	DET
ijtc-842	111	55	lower	low	ADJ
ijtc-842	111	56	limit	limit	NOUN
ijtc-842	111	57	value	value	NOUN
ijtc-842	111	58	of	of	ADP
ijtc-842	111	59	0.582	0.582	NUM
ijtc-842	111	60	and	and	CCONJ
ijtc-842	111	61	an	an	DET
ijtc-842	111	62	upper	upper	ADJ
ijtc-842	111	63	limit	limit	NOUN
ijtc-842	111	64	value	value	NOUN
ijtc-842	111	65	of	of	ADP
ijtc-842	111	66	0.834	0.834	NUM
ijtc-842	111	67	,	,	PUNCT
ijtc-842	111	68	the	the	DET
ijtc-842	111	69	reliability	reliability	NOUN
ijtc-842	111	70	value	value	NOUN
ijtc-842	111	71	of	of	ADP
ijtc-842	111	72	the	the	DET
ijtc-842	111	73	financial	financial	ADJ
ijtc-842	111	74	report	report	NOUN
ijtc-842	111	75	quality	quality	NOUN
ijtc-842	111	76	questionnaire	questionnaire	NOUN
ijtc-842	111	77	is	be	AUX
ijtc-842	111	78	0.731	0.731	NUM
ijtc-842	111	79	(	(	PUNCT
ijtc-842	111	80	cronbach	cronbach	NOUN
ijtc-842	111	81	's	's	PART
ijtc-842	111	82	count	count	NOUN
ijtc-842	111	83	)	)	PUNCT
ijtc-842	111	84	,	,	PUNCT
ijtc-842	111	85	which	which	PRON
ijtc-842	111	86	is	be	AUX
ijtc-842	111	87	greater	great	ADJ
ijtc-842	111	88	than	than	ADP
ijtc-842	111	89	cronbach	cronbach	NOUN
ijtc-842	111	90	's	's	PART
ijtc-842	111	91	alpha	alpha	NOUN
ijtc-842	111	92	0.60	0.60	NUM
ijtc-842	111	93	or	or	CCONJ
ijtc-842	111	94	>	>	ADP
ijtc-842	111	95	0.60	0.60	NUM
ijtc-842	111	96	.	.	PUNCT
ijtc-842	112	1	as	as	ADP
ijtc-842	112	2	a	a	DET
ijtc-842	112	3	result	result	NOUN
ijtc-842	112	4	of	of	ADP
ijtc-842	112	5	the	the	DET
ijtc-842	112	6	test	test	NOUN
ijtc-842	112	7	's	's	PART
ijtc-842	112	8	findings	finding	NOUN
ijtc-842	112	9	,	,	PUNCT
ijtc-842	112	10	it	it	PRON
ijtc-842	112	11	can	can	AUX
ijtc-842	112	12	be	be	AUX
ijtc-842	112	13	said	say	VERB
ijtc-842	112	14	with	with	ADP
ijtc-842	112	15	confidence	confidence	NOUN
ijtc-842	112	16	that	that	SCONJ
ijtc-842	112	17	the	the	DET
ijtc-842	112	18	questionnaire	questionnaire	NOUN
ijtc-842	112	19	employed	employ	VERB
ijtc-842	112	20	to	to	PART
ijtc-842	112	21	assess	assess	VERB
ijtc-842	112	22	the	the	DET
ijtc-842	112	23	variable	variable	ADJ
ijtc-842	112	24	quality	quality	NOUN
ijtc-842	112	25	of	of	ADP
ijtc-842	112	26	financial	financial	ADJ
ijtc-842	112	27	statements	statement	NOUN
ijtc-842	112	28	produced	produce	VERB
ijtc-842	112	29	accurate	accurate	ADJ
ijtc-842	112	30	results	result	NOUN
ijtc-842	112	31	.	.	PUNCT
ijtc-842	113	1	following	follow	VERB
ijtc-842	113	2	are	be	AUX
ijtc-842	113	3	the	the	DET
ijtc-842	113	4	findings	finding	NOUN
ijtc-842	113	5	of	of	ADP
ijtc-842	113	6	the	the	DET
ijtc-842	113	7	financial	financial	ADJ
ijtc-842	113	8	performance	performance	NOUN
ijtc-842	113	9	accountability	accountability	NOUN
ijtc-842	113	10	variable	variable	NOUN
ijtc-842	113	11	's	's	PART
ijtc-842	113	12	reliability	reliability	NOUN
ijtc-842	113	13	test	test	NOUN
ijtc-842	113	14	.	.	PUNCT
ijtc-842	114	1	table	table	NOUN
ijtc-842	114	2	7	7	NUM
ijtc-842	114	3	financial	financial	ADJ
ijtc-842	114	4	performance	performance	NOUN
ijtc-842	114	5	accountability	accountability	NOUN
ijtc-842	114	6	variable	variable	ADJ
ijtc-842	114	7	reliability	reliability	NOUN
ijtc-842	114	8	test	test	NOUN
ijtc-842	114	9	results	result	VERB
ijtc-842	114	10	frequentist	frequentist	NOUN
ijtc-842	114	11	scale	scale	NOUN
ijtc-842	114	12	reliability	reliability	NOUN
ijtc-842	114	13	statistics	statistic	NOUN
ijtc-842	114	14	estimates	estimate	VERB
ijtc-842	114	15	cronbach	cronbach	VERB
ijtc-842	114	16	's	's	PART
ijtc-842	114	17	α	α	DET
ijtc-842	114	18	point	point	NOUN
ijtc-842	114	19	estimate	estimate	NOUN
ijtc-842	114	20	0.868	0.868	NUM
ijtc-842	114	21	95	95	NUM
ijtc-842	114	22	%	%	NOUN
ijtc-842	114	23	ci	ci	NOUN
ijtc-842	114	24	lower	lower	ADV
ijtc-842	114	25	bound	bind	VERB
ijtc-842	114	26	0.799	0.799	NUM
ijtc-842	114	27	95	95	NUM
ijtc-842	114	28	%	%	NOUN
ijtc-842	114	29	ci	ci	NOUN
ijtc-842	114	30	upper	upper	ADJ
ijtc-842	114	31	bound	bind	VERB
ijtc-842	114	32	0.917	0.917	NUM
ijtc-842	114	33	source	source	NOUN
ijtc-842	114	34	:	:	PUNCT
ijtc-842	114	35	jasp	jasp	NOUN
ijtc-842	114	36	output	output	NOUN
ijtc-842	114	37	results	result	NOUN
ijtc-842	114	38	(	(	PUNCT
ijtc-842	114	39	2023	2023	NUM
ijtc-842	114	40	)	)	PUNCT
ijtc-842	114	41	the	the	DET
ijtc-842	114	42	financial	financial	ADJ
ijtc-842	114	43	performance	performance	NOUN
ijtc-842	114	44	accountability	accountability	NOUN
ijtc-842	114	45	questionnaire	questionnaire	NOUN
ijtc-842	114	46	has	have	VERB
ijtc-842	114	47	a	a	DET
ijtc-842	114	48	reliability	reliability	NOUN
ijtc-842	114	49	value	value	NOUN
ijtc-842	114	50	of	of	ADP
ijtc-842	114	51	0.868	0.868	NUM
ijtc-842	114	52	(	(	PUNCT
ijtc-842	114	53	cronbach	cronbach	NOUN
ijtc-842	114	54	's	's	PART
ijtc-842	114	55	count	count	NOUN
ijtc-842	114	56	)	)	PUNCT
ijtc-842	114	57	,	,	PUNCT
ijtc-842	114	58	which	which	PRON
ijtc-842	114	59	is	be	AUX
ijtc-842	114	60	greater	great	ADJ
ijtc-842	114	61	than	than	ADP
ijtc-842	114	62	cronbach	cronbach	NOUN
ijtc-842	114	63	's	's	PART
ijtc-842	114	64	alpha	alpha	NOUN
ijtc-842	114	65	0.60	0.60	NUM
ijtc-842	114	66	or	or	CCONJ
ijtc-842	114	67	>	>	ADP
ijtc-842	114	68	0.60	0.60	NUM
ijtc-842	114	69	,	,	PUNCT
ijtc-842	114	70	with	with	ADP
ijtc-842	114	71	a	a	DET
ijtc-842	114	72	lower	low	ADJ
ijtc-842	114	73	limit	limit	NOUN
ijtc-842	114	74	value	value	NOUN
ijtc-842	114	75	of	of	ADP
ijtc-842	114	76	0.799	0.799	NUM
ijtc-842	114	77	and	and	CCONJ
ijtc-842	114	78	an	an	DET
ijtc-842	114	79	upper	upper	ADJ
ijtc-842	114	80	limit	limit	NOUN
ijtc-842	114	81	value	value	NOUN
ijtc-842	114	82	of	of	ADP
ijtc-842	114	83	0.917	0.917	NUM
ijtc-842	114	84	,	,	PUNCT
ijtc-842	114	85	as	as	SCONJ
ijtc-842	114	86	can	can	AUX
ijtc-842	114	87	be	be	AUX
ijtc-842	114	88	seen	see	VERB
ijtc-842	114	89	in	in	ADP
ijtc-842	114	90	the	the	DET
ijtc-842	114	91	table	table	NOUN
ijtc-842	114	92	above	above	ADV
ijtc-842	114	93	.	.	PUNCT
ijtc-842	115	1	as	as	ADP
ijtc-842	115	2	a	a	DET
ijtc-842	115	3	result	result	NOUN
ijtc-842	115	4	of	of	ADP
ijtc-842	115	5	the	the	DET
ijtc-842	115	6	test	test	NOUN
ijtc-842	115	7	's	's	PART
ijtc-842	115	8	findings	finding	NOUN
ijtc-842	115	9	,	,	PUNCT
ijtc-842	115	10	it	it	PRON
ijtc-842	115	11	can	can	AUX
ijtc-842	115	12	be	be	AUX
ijtc-842	115	13	said	say	VERB
ijtc-842	115	14	with	with	ADP
ijtc-842	115	15	confidence	confidence	NOUN
ijtc-842	115	16	that	that	SCONJ
ijtc-842	115	17	the	the	DET
ijtc-842	115	18	questionnaire	questionnaire	NOUN
ijtc-842	115	19	employed	employ	VERB
ijtc-842	115	20	to	to	PART
ijtc-842	115	21	measure	measure	VERB
ijtc-842	115	22	the	the	DET
ijtc-842	115	23	financial	financial	ADJ
ijtc-842	115	24	performance	performance	NOUN
ijtc-842	115	25	accountability	accountability	NOUN
ijtc-842	115	26	variable	variable	NOUN
ijtc-842	115	27	produced	produce	VERB
ijtc-842	115	28	accurate	accurate	ADJ
ijtc-842	115	29	results	result	NOUN
ijtc-842	115	30	.	.	PUNCT
ijtc-842	116	1	2	2	X
ijtc-842	116	2	.	.	X
ijtc-842	116	3	accountability.classical	accountability.classical	ADJ
ijtc-842	116	4	assumption	assumption	NOUN
ijtc-842	116	5	test	test	NOUN
ijtc-842	116	6	a.	a.	NOUN
ijtc-842	116	7	normality	normality	PROPN
ijtc-842	116	8	test	test	NOUN
ijtc-842	116	9	this	this	DET
ijtc-842	116	10	study	study	NOUN
ijtc-842	116	11	's	's	PART
ijtc-842	116	12	normality	normality	NOUN
ijtc-842	116	13	test	test	NOUN
ijtc-842	116	14	was	be	AUX
ijtc-842	116	15	used	use	VERB
ijtc-842	116	16	to	to	PART
ijtc-842	116	17	examine	examine	VERB
ijtc-842	116	18	if	if	SCONJ
ijtc-842	116	19	the	the	DET
ijtc-842	116	20	research	research	NOUN
ijtc-842	116	21	variables	variable	NOUN
ijtc-842	116	22	were	be	AUX
ijtc-842	116	23	distributed	distribute	VERB
ijtc-842	116	24	normally	normally	ADV
ijtc-842	116	25	or	or	CCONJ
ijtc-842	116	26	not	not	PART
ijtc-842	116	27	.	.	PUNCT
ijtc-842	117	1	a	a	DET
ijtc-842	117	2	histogram	histogram	NOUN
ijtc-842	117	3	was	be	AUX
ijtc-842	117	4	used	use	VERB
ijtc-842	117	5	in	in	ADP
ijtc-842	117	6	this	this	DET
ijtc-842	117	7	study	study	NOUN
ijtc-842	117	8	to	to	PART
ijtc-842	117	9	perform	perform	VERB
ijtc-842	117	10	a	a	DET
ijtc-842	117	11	normality	normality	NOUN
ijtc-842	117	12	test	test	NOUN
ijtc-842	117	13	;	;	PUNCT
ijtc-842	117	14	data	datum	NOUN
ijtc-842	117	15	is	be	AUX
ijtc-842	117	16	considered	consider	VERB
ijtc-842	117	17	to	to	PART
ijtc-842	117	18	be	be	AUX
ijtc-842	117	19	normally	normally	ADV
ijtc-842	117	20	distributed	distribute	VERB
ijtc-842	117	21	if	if	SCONJ
ijtc-842	117	22	the	the	DET
ijtc-842	117	23	histogram	histogram	NOUN
ijtc-842	117	24	is	be	AUX
ijtc-842	117	25	in	in	ADP
ijtc-842	117	26	the	the	DET
ijtc-842	117	27	shape	shape	NOUN
ijtc-842	117	28	of	of	ADP
ijtc-842	117	29	a	a	DET
ijtc-842	117	30	bell	bell	NOUN
ijtc-842	117	31	and	and	CCONJ
ijtc-842	117	32	rests	rest	VERB
ijtc-842	117	33	on	on	ADP
ijtc-842	117	34	the	the	DET
ijtc-842	117	35	peak	peak	NOUN
ijtc-842	117	36	point	point	NOUN
ijtc-842	117	37	0	0	NUM
ijtc-842	117	38	.	.	PUNCT
ijtc-842	118	1	by	by	ADP
ijtc-842	118	2	examining	examine	VERB
ijtc-842	118	3	the	the	DET
ijtc-842	118	4	distribution	distribution	NOUN
ijtc-842	118	5	of	of	ADP
ijtc-842	118	6	data	datum	NOUN
ijtc-842	118	7	that	that	PRON
ijtc-842	118	8	is	be	AUX
ijtc-842	118	9	close	close	ADJ
ijtc-842	118	10	to	to	ADP
ijtc-842	118	11	the	the	DET
ijtc-842	118	12	diagonal	diagonal	ADJ
ijtc-842	118	13	line	line	NOUN
ijtc-842	118	14	and	and	CCONJ
ijtc-842	118	15	does	do	AUX
ijtc-842	118	16	not	not	PART
ijtc-842	118	17	follow	follow	VERB
ijtc-842	118	18	a	a	DET
ijtc-842	118	19	specific	specific	ADJ
ijtc-842	118	20	pattern	pattern	NOUN
ijtc-842	118	21	in	in	ADP
ijtc-842	118	22	the	the	DET
ijtc-842	118	23	standard	standard	ADJ
ijtc-842	118	24	qq	qq	ADJ
ijtc-842	118	25	plot	plot	NOUN
ijtc-842	118	26	graph	graph	NOUN
ijtc-842	118	27	,	,	PUNCT
ijtc-842	118	28	it	it	PRON
ijtc-842	118	29	is	be	AUX
ijtc-842	118	30	further	far	ADV
ijtc-842	118	31	enhanced	enhance	VERB
ijtc-842	118	32	.	.	PUNCT
ijtc-842	119	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	119	2	the	the	DET
ijtc-842	119	3	influence	influence	NOUN
ijtc-842	119	4	of	of	ADP
ijtc-842	119	5	application	application	NOUN
ijtc-842	119	6	of	of	ADP
ijtc-842	119	7	government	government	NOUN
ijtc-842	119	8	accounting	accounting	NOUN
ijtc-842	119	9	standards	standard	NOUN
ijtc-842	119	10	and	and	CCONJ
ijtc-842	119	11	the	the	DET
ijtc-842	119	12	quality	quality	NOUN
ijtc-842	119	13	of	of	ADP
ijtc-842	119	14	financial	financial	ADJ
ijtc-842	119	15	reports	report	NOUN
ijtc-842	119	16	on	on	ADP
ijtc-842	119	17	the	the	DET
ijtc-842	119	18	accountability	accountability	NOUN
ijtc-842	119	19	of	of	ADP
ijtc-842	119	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	119	21	government	government	NOUN
ijtc-842	119	22	’s	’s	PART
ijtc-842	119	23	financial	financial	ADJ
ijtc-842	119	24	performance	performance	NOUN
ijtc-842	119	25	indra	indra	NOUN
ijtc-842	119	26	,	,	PUNCT
ijtc-842	119	27	febrian	febrian	NOUN
ijtc-842	119	28	,	,	PUNCT
ijtc-842	119	29	putri	putri	ADJ
ijtc-842	119	30	311	311	NUM
ijtc-842	120	1	|	|	CCONJ
ijtc-842	120	2	ilomata	ilomata	PROPN
ijtc-842	120	3	international	international	ADJ
ijtc-842	120	4	journal	journal	NOUN
ijtc-842	120	5	of	of	ADP
ijtc-842	120	6	tax	tax	PROPN
ijtc-842	120	7	&	&	CCONJ
ijtc-842	120	8	accounting	accounting	PROPN
ijtc-842	120	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	120	10	figure	figure	NOUN
ijtc-842	120	11	1	1	NUM
ijtc-842	120	12	normality	normality	NOUN
ijtc-842	120	13	test	test	NOUN
ijtc-842	120	14	histogram	histogram	NOUN
ijtc-842	120	15	standardized	standardized	ADJ
ijtc-842	120	16	residuals	residual	NOUN
ijtc-842	120	17	histogram	histogram	NOUN
ijtc-842	120	18	source	source	NOUN
ijtc-842	120	19	:	:	PUNCT
ijtc-842	120	20	jasp	jasp	NOUN
ijtc-842	120	21	output	output	NOUN
ijtc-842	120	22	results	result	NOUN
ijtc-842	120	23	(	(	PUNCT
ijtc-842	120	24	2023	2023	NUM
ijtc-842	120	25	)	)	PUNCT
ijtc-842	120	26	based	base	VERB
ijtc-842	120	27	on	on	ADP
ijtc-842	120	28	the	the	DET
ijtc-842	120	29	aforementioned	aforementioned	ADJ
ijtc-842	120	30	histogram	histogram	NOUN
ijtc-842	120	31	,	,	PUNCT
ijtc-842	120	32	it	it	PRON
ijtc-842	120	33	is	be	AUX
ijtc-842	120	34	known	know	VERB
ijtc-842	120	35	that	that	SCONJ
ijtc-842	120	36	the	the	DET
ijtc-842	120	37	residual	residual	ADJ
ijtc-842	120	38	data	datum	NOUN
ijtc-842	120	39	is	be	AUX
ijtc-842	120	40	concentrated	concentrate	VERB
ijtc-842	120	41	on	on	ADP
ijtc-842	120	42	the	the	DET
ijtc-842	120	43	central	central	ADJ
ijtc-842	120	44	tendency	tendency	NOUN
ijtc-842	120	45	,	,	PUNCT
ijtc-842	120	46	forming	form	VERB
ijtc-842	120	47	a	a	DET
ijtc-842	120	48	bell	bell	NOUN
ijtc-842	120	49	-	-	PUNCT
ijtc-842	120	50	shaped	shape	VERB
ijtc-842	120	51	curve	curve	NOUN
ijtc-842	120	52	with	with	ADP
ijtc-842	120	53	the	the	DET
ijtc-842	120	54	peak	peak	NOUN
ijtc-842	120	55	point	point	NOUN
ijtc-842	120	56	exactly	exactly	ADV
ijtc-842	120	57	at	at	ADP
ijtc-842	120	58	point	point	NOUN
ijtc-842	120	59	0	0	NUM
ijtc-842	120	60	.	.	PUNCT
ijtc-842	121	1	and	and	CCONJ
ijtc-842	121	2	neither	neither	CCONJ
ijtc-842	121	3	a	a	DET
ijtc-842	121	4	left	left	NOUN
ijtc-842	121	5	nor	nor	CCONJ
ijtc-842	121	6	a	a	DET
ijtc-842	121	7	right	right	NOUN
ijtc-842	121	8	skew	skew	NOUN
ijtc-842	121	9	,	,	PUNCT
ijtc-842	121	10	in	in	ADP
ijtc-842	121	11	which	which	DET
ijtc-842	121	12	case	case	NOUN
ijtc-842	121	13	the	the	DET
ijtc-842	121	14	graph	graph	NOUN
ijtc-842	121	15	is	be	AUX
ijtc-842	121	16	considered	consider	VERB
ijtc-842	121	17	to	to	PART
ijtc-842	121	18	be	be	AUX
ijtc-842	121	19	in	in	ADP
ijtc-842	121	20	a	a	DET
ijtc-842	121	21	balanced	balanced	ADJ
ijtc-842	121	22	state	state	NOUN
ijtc-842	121	23	.	.	PUNCT
ijtc-842	122	1	the	the	DET
ijtc-842	122	2	residual	residual	ADJ
ijtc-842	122	3	data	datum	NOUN
ijtc-842	122	4	are	be	AUX
ijtc-842	122	5	therefore	therefore	ADV
ijtc-842	122	6	presumed	presume	VERB
ijtc-842	122	7	to	to	PART
ijtc-842	122	8	be	be	AUX
ijtc-842	122	9	regularly	regularly	ADV
ijtc-842	122	10	distributed	distribute	VERB
ijtc-842	122	11	.	.	PUNCT
ijtc-842	123	1	figure	figure	NOUN
ijtc-842	123	2	2	2	NUM
ijtc-842	123	3	normal	normal	ADJ
ijtc-842	123	4	qq	qq	NOUN
ijtc-842	123	5	plot	plot	NOUN
ijtc-842	123	6	chart	chart	NOUN
ijtc-842	123	7	qq	qq	PROPN
ijtc-842	123	8	plot	plot	NOUN
ijtc-842	123	9	standardized	standardize	VERB
ijtc-842	123	10	residuals	residual	NOUN
ijtc-842	123	11	source	source	NOUN
ijtc-842	123	12	:	:	PUNCT
ijtc-842	123	13	jasp	jasp	NOUN
ijtc-842	123	14	output	output	NOUN
ijtc-842	123	15	results	result	NOUN
ijtc-842	123	16	(	(	PUNCT
ijtc-842	123	17	2023	2023	NUM
ijtc-842	123	18	)	)	PUNCT
ijtc-842	123	19	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	123	20	the	the	DET
ijtc-842	123	21	influence	influence	NOUN
ijtc-842	123	22	of	of	ADP
ijtc-842	123	23	application	application	NOUN
ijtc-842	123	24	of	of	ADP
ijtc-842	123	25	government	government	NOUN
ijtc-842	123	26	accounting	accounting	NOUN
ijtc-842	123	27	standards	standard	NOUN
ijtc-842	123	28	and	and	CCONJ
ijtc-842	123	29	the	the	DET
ijtc-842	123	30	quality	quality	NOUN
ijtc-842	123	31	of	of	ADP
ijtc-842	123	32	financial	financial	ADJ
ijtc-842	123	33	reports	report	NOUN
ijtc-842	123	34	on	on	ADP
ijtc-842	123	35	the	the	DET
ijtc-842	123	36	accountability	accountability	NOUN
ijtc-842	123	37	of	of	ADP
ijtc-842	123	38	tanjungpinang	tanjungpinang	NOUN
ijtc-842	123	39	government	government	NOUN
ijtc-842	123	40	’s	’s	PART
ijtc-842	123	41	financial	financial	ADJ
ijtc-842	123	42	performance	performance	NOUN
ijtc-842	123	43	indra	indra	NOUN
ijtc-842	123	44	,	,	PUNCT
ijtc-842	123	45	febrian	febrian	NOUN
ijtc-842	123	46	,	,	PUNCT
ijtc-842	123	47	putri	putri	ADJ
ijtc-842	123	48	312	312	NUM
ijtc-842	123	49	|	|	NOUN
ijtc-842	123	50	ilomata	ilomata	PROPN
ijtc-842	123	51	international	international	ADJ
ijtc-842	123	52	journal	journal	NOUN
ijtc-842	123	53	of	of	ADP
ijtc-842	123	54	tax	tax	PROPN
ijtc-842	123	55	&	&	CCONJ
ijtc-842	123	56	accounting	account	VERB
ijtc-842	123	57	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	123	58	the	the	DET
ijtc-842	123	59	distribution	distribution	NOUN
ijtc-842	123	60	of	of	ADP
ijtc-842	123	61	data	datum	NOUN
ijtc-842	123	62	(	(	PUNCT
ijtc-842	123	63	plots	plot	NOUN
ijtc-842	123	64	)	)	PUNCT
ijtc-842	123	65	is	be	AUX
ijtc-842	123	66	close	close	ADJ
ijtc-842	123	67	to	to	ADP
ijtc-842	123	68	a	a	DET
ijtc-842	123	69	linear	linear	ADJ
ijtc-842	123	70	line	line	NOUN
ijtc-842	123	71	and	and	CCONJ
ijtc-842	123	72	does	do	AUX
ijtc-842	123	73	not	not	PART
ijtc-842	123	74	form	form	VERB
ijtc-842	123	75	any	any	DET
ijtc-842	123	76	patterns	pattern	NOUN
ijtc-842	123	77	,	,	PUNCT
ijtc-842	123	78	indicating	indicate	VERB
ijtc-842	123	79	that	that	SCONJ
ijtc-842	123	80	neither	neither	CCONJ
ijtc-842	123	81	the	the	DET
ijtc-842	123	82	assumption	assumption	NOUN
ijtc-842	123	83	of	of	ADP
ijtc-842	123	84	linearity	linearity	NOUN
ijtc-842	123	85	nor	nor	CCONJ
ijtc-842	123	86	any	any	PRON
ijtc-842	123	87	of	of	ADP
ijtc-842	123	88	the	the	DET
ijtc-842	123	89	variables	variable	NOUN
ijtc-842	123	90	under	under	ADP
ijtc-842	123	91	study	study	NOUN
ijtc-842	123	92	have	have	AUX
ijtc-842	123	93	been	be	AUX
ijtc-842	123	94	violated	violate	VERB
ijtc-842	123	95	,	,	PUNCT
ijtc-842	123	96	according	accord	VERB
ijtc-842	123	97	to	to	ADP
ijtc-842	123	98	the	the	DET
ijtc-842	123	99	graph	graph	NOUN
ijtc-842	123	100	above	above	ADV
ijtc-842	123	101	,	,	PUNCT
ijtc-842	123	102	which	which	PRON
ijtc-842	123	103	also	also	ADV
ijtc-842	123	104	shows	show	VERB
ijtc-842	123	105	that	that	SCONJ
ijtc-842	123	106	the	the	DET
ijtc-842	123	107	regression	regression	NOUN
ijtc-842	123	108	model	model	NOUN
ijtc-842	123	109	obtained	obtain	VERB
ijtc-842	123	110	is	be	AUX
ijtc-842	123	111	normally	normally	ADV
ijtc-842	123	112	distributed	distribute	VERB
ijtc-842	123	113	.	.	PUNCT
ijtc-842	124	1	it	it	PRON
ijtc-842	124	2	is	be	AUX
ijtc-842	124	3	usually	usually	ADV
ijtc-842	124	4	distributed	distribute	VERB
ijtc-842	124	5	and	and	CCONJ
ijtc-842	124	6	has	have	VERB
ijtc-842	124	7	a	a	DET
ijtc-842	124	8	linear	linear	ADJ
ijtc-842	124	9	or	or	CCONJ
ijtc-842	124	10	unidirectional	unidirectional	ADJ
ijtc-842	124	11	relationship	relationship	NOUN
ijtc-842	124	12	.	.	PUNCT
ijtc-842	125	1	b.	b.	PROPN
ijtc-842	125	2	heteroscedasticity	heteroscedasticity	PROPN
ijtc-842	125	3	test	test	VERB
ijtc-842	125	4	the	the	DET
ijtc-842	125	5	goal	goal	NOUN
ijtc-842	125	6	of	of	ADP
ijtc-842	125	7	heteroscedasticity	heteroscedasticity	NOUN
ijtc-842	125	8	testing	testing	NOUN
ijtc-842	125	9	is	be	AUX
ijtc-842	125	10	to	to	PART
ijtc-842	125	11	determine	determine	VERB
ijtc-842	125	12	whether	whether	SCONJ
ijtc-842	125	13	the	the	DET
ijtc-842	125	14	variance	variance	NOUN
ijtc-842	125	15	between	between	ADP
ijtc-842	125	16	each	each	DET
ijtc-842	125	17	residual	residual	ADJ
ijtc-842	125	18	observation	observation	NOUN
ijtc-842	125	19	in	in	ADP
ijtc-842	125	20	the	the	DET
ijtc-842	125	21	regression	regression	NOUN
ijtc-842	125	22	model	model	NOUN
ijtc-842	125	23	is	be	AUX
ijtc-842	125	24	unequal	unequal	ADJ
ijtc-842	125	25	.	.	PUNCT
ijtc-842	126	1	a	a	DET
ijtc-842	126	2	decent	decent	ADJ
ijtc-842	126	3	regression	regression	NOUN
ijtc-842	126	4	model	model	NOUN
ijtc-842	126	5	has	have	VERB
ijtc-842	126	6	no	no	DET
ijtc-842	126	7	violations	violation	NOUN
ijtc-842	126	8	of	of	ADP
ijtc-842	126	9	heteroscedasticity	heteroscedasticity	NOUN
ijtc-842	126	10	,	,	PUNCT
ijtc-842	126	11	and	and	CCONJ
ijtc-842	126	12	a	a	DET
ijtc-842	126	13	scatterplot	scatterplot	NOUN
ijtc-842	126	14	graph	graph	NOUN
ijtc-842	126	15	can	can	AUX
ijtc-842	126	16	be	be	AUX
ijtc-842	126	17	used	use	VERB
ijtc-842	126	18	to	to	PART
ijtc-842	126	19	determine	determine	VERB
ijtc-842	126	20	whether	whether	SCONJ
ijtc-842	126	21	there	there	PRON
ijtc-842	126	22	are	be	VERB
ijtc-842	126	23	any	any	DET
ijtc-842	126	24	violations	violation	NOUN
ijtc-842	126	25	.	.	PUNCT
ijtc-842	127	1	figure	figure	VERB
ijtc-842	127	2	3	3	NUM
ijtc-842	127	3	scatterplot	scatterplot	NOUN
ijtc-842	127	4	graph	graph	NOUN
ijtc-842	127	5	of	of	ADP
ijtc-842	127	6	heteroscedasticity	heteroscedasticity	NOUN
ijtc-842	127	7	test	test	NOUN
ijtc-842	127	8	residuals	residual	NOUN
ijtc-842	127	9	vs.	vs.	ADP
ijtc-842	127	10	predicted	predict	VERB
ijtc-842	127	11	source	source	NOUN
ijtc-842	127	12	:	:	PUNCT
ijtc-842	127	13	jasp	jasp	NOUN
ijtc-842	127	14	output	output	NOUN
ijtc-842	127	15	results	result	NOUN
ijtc-842	127	16	(	(	PUNCT
ijtc-842	127	17	2023	2023	NUM
ijtc-842	127	18	)	)	PUNCT
ijtc-842	127	19	on	on	ADP
ijtc-842	127	20	the	the	DET
ijtc-842	127	21	basis	basis	NOUN
ijtc-842	127	22	of	of	ADP
ijtc-842	127	23	the	the	DET
ijtc-842	127	24	aforementioned	aforementioned	ADJ
ijtc-842	127	25	graph	graph	NOUN
ijtc-842	127	26	,	,	PUNCT
ijtc-842	127	27	it	it	PRON
ijtc-842	127	28	is	be	AUX
ijtc-842	127	29	apparent	apparent	ADJ
ijtc-842	127	30	that	that	SCONJ
ijtc-842	127	31	the	the	DET
ijtc-842	127	32	data	data	NOUN
ijtc-842	127	33	points	point	NOUN
ijtc-842	127	34	are	be	AUX
ijtc-842	127	35	dispersed	disperse	VERB
ijtc-842	127	36	evenly	evenly	ADV
ijtc-842	127	37	and	and	CCONJ
ijtc-842	127	38	randomly	randomly	ADV
ijtc-842	127	39	(	(	PUNCT
ijtc-842	127	40	with	with	ADP
ijtc-842	127	41	no	no	DET
ijtc-842	127	42	discernible	discernible	ADJ
ijtc-842	127	43	pattern	pattern	NOUN
ijtc-842	127	44	)	)	PUNCT
ijtc-842	127	45	.	.	PUNCT
ijtc-842	128	1	therefore	therefore	ADV
ijtc-842	128	2	,	,	PUNCT
ijtc-842	128	3	it	it	PRON
ijtc-842	128	4	may	may	AUX
ijtc-842	128	5	be	be	AUX
ijtc-842	128	6	said	say	VERB
ijtc-842	128	7	that	that	SCONJ
ijtc-842	128	8	the	the	DET
ijtc-842	128	9	regression	regression	NOUN
ijtc-842	128	10	model	model	NOUN
ijtc-842	128	11	has	have	VERB
ijtc-842	128	12	no	no	DET
ijtc-842	128	13	heteroscedasticity	heteroscedasticity	NOUN
ijtc-842	128	14	.	.	PUNCT
ijtc-842	129	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	129	2	the	the	DET
ijtc-842	129	3	influence	influence	NOUN
ijtc-842	129	4	of	of	ADP
ijtc-842	129	5	application	application	NOUN
ijtc-842	129	6	of	of	ADP
ijtc-842	129	7	government	government	NOUN
ijtc-842	129	8	accounting	accounting	NOUN
ijtc-842	129	9	standards	standard	NOUN
ijtc-842	129	10	and	and	CCONJ
ijtc-842	129	11	the	the	DET
ijtc-842	129	12	quality	quality	NOUN
ijtc-842	129	13	of	of	ADP
ijtc-842	129	14	financial	financial	ADJ
ijtc-842	129	15	reports	report	NOUN
ijtc-842	129	16	on	on	ADP
ijtc-842	129	17	the	the	DET
ijtc-842	129	18	accountability	accountability	NOUN
ijtc-842	129	19	of	of	ADP
ijtc-842	129	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	129	21	government	government	NOUN
ijtc-842	129	22	’s	’s	PART
ijtc-842	129	23	financial	financial	ADJ
ijtc-842	129	24	performance	performance	NOUN
ijtc-842	129	25	indra	indra	NOUN
ijtc-842	129	26	,	,	PUNCT
ijtc-842	129	27	febrian	febrian	NOUN
ijtc-842	129	28	,	,	PUNCT
ijtc-842	129	29	putri	putri	ADJ
ijtc-842	129	30	313	313	NUM
ijtc-842	129	31	|	|	NOUN
ijtc-842	129	32	ilomata	ilomata	PROPN
ijtc-842	129	33	international	international	ADJ
ijtc-842	129	34	journal	journal	NOUN
ijtc-842	129	35	of	of	ADP
ijtc-842	129	36	tax	tax	PROPN
ijtc-842	129	37	&	&	CCONJ
ijtc-842	129	38	accounting	accounting	PROPN
ijtc-842	129	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	129	40	c.	c.	PROPN
ijtc-842	129	41	multicollinearity	multicollinearity	NOUN
ijtc-842	129	42	test	test	NOUN
ijtc-842	129	43	table	table	NOUN
ijtc-842	129	44	8	8	NUM
ijtc-842	129	45	multicollinearity	multicollinearity	NOUN
ijtc-842	129	46	test	test	NOUN
ijtc-842	129	47	results	result	NOUN
ijtc-842	129	48	coefficients	coefficient	VERB
ijtc-842	129	49	collinearity	collinearity	NOUN
ijtc-842	129	50	statistics	statistic	NOUN
ijtc-842	129	51	model	model	PROPN
ijtc-842	129	52	unstandardized	unstandardized	ADJ
ijtc-842	129	53	standard	standard	ADJ
ijtc-842	129	54	error	error	NOUN
ijtc-842	129	55	standardized	standardize	VERB
ijtc-842	129	56	t	t	PROPN
ijtc-842	129	57	p.s	p.s	PROPN
ijtc-842	129	58	tolerance	tolerance	NOUN
ijtc-842	129	59	vif	vif	PROPN
ijtc-842	129	60	h₀	h₀	PROPN
ijtc-842	129	61	(	(	PUNCT
ijtc-842	129	62	intercepts	intercept	NOUN
ijtc-842	129	63	)	)	PUNCT
ijtc-842	129	64	4,196	4,196	NUM
ijtc-842	129	65	0.069	0.069	NUM
ijtc-842	129	66	61,035	61,035	NUM
ijtc-842	129	67	<	<	NOUN
ijtc-842	129	68	.001	.001	NUM
ijtc-842	129	69	h₁	h₁	NOUN
ijtc-842	129	70	(	(	PUNCT
ijtc-842	129	71	intercepts	intercept	NOUN
ijtc-842	129	72	)	)	PUNCT
ijtc-842	129	73	0.719	0.719	NUM
ijtc-842	129	74	0.300	0.300	NUM
ijtc-842	129	75	2,394	2,394	NUM
ijtc-842	129	76	0.024	0.024	NUM
ijtc-842	129	77	government	government	NOUN
ijtc-842	129	78	accounting	accounting	NOUN
ijtc-842	129	79	standards	standard	NOUN
ijtc-842	129	80	0.397	0.397	NUM
ijtc-842	129	81	0.114	0.114	NUM
ijtc-842	129	82	0.388	0.388	NUM
ijtc-842	129	83	3,482	3,482	NUM
ijtc-842	129	84	0.001	0.001	NUM
ijtc-842	129	85	0.439	0.439	NUM
ijtc-842	129	86	2,275	2,275	NUM
ijtc-842	129	87	quality	quality	NOUN
ijtc-842	129	88	of	of	ADP
ijtc-842	129	89	financial	financial	ADJ
ijtc-842	129	90	statements	statement	NOUN
ijtc-842	129	91	0.517	0.517	NUM
ijtc-842	129	92	0.107	0.107	NUM
ijtc-842	129	93	0.535	0.535	NUM
ijtc-842	129	94	4,818	4,818	NUM
ijtc-842	129	95	<	<	X
ijtc-842	129	96	.001	.001	NUM
ijtc-842	129	97	0.439	0.439	NUM
ijtc-842	129	98	2,275	2,275	NUM
ijtc-842	129	99	source	source	NOUN
ijtc-842	129	100	:	:	PUNCT
ijtc-842	129	101	jasp	jasp	NOUN
ijtc-842	129	102	output	output	NOUN
ijtc-842	129	103	results	result	NOUN
ijtc-842	129	104	(	(	PUNCT
ijtc-842	129	105	2023	2023	NUM
ijtc-842	129	106	)	)	PUNCT
ijtc-842	129	107	according	accord	VERB
ijtc-842	129	108	to	to	ADP
ijtc-842	129	109	the	the	DET
ijtc-842	129	110	above	above	ADJ
ijtc-842	129	111	table	table	NOUN
ijtc-842	129	112	,	,	PUNCT
ijtc-842	129	113	the	the	DET
ijtc-842	129	114	vif	vif	NOUN
ijtc-842	129	115	value	value	NOUN
ijtc-842	129	116	indicates	indicate	VERB
ijtc-842	129	117	that	that	SCONJ
ijtc-842	129	118	there	there	PRON
ijtc-842	129	119	is	be	VERB
ijtc-842	129	120	no	no	DET
ijtc-842	129	121	violation	violation	NOUN
ijtc-842	129	122	of	of	ADP
ijtc-842	129	123	multicollinearity	multicollinearity	NOUN
ijtc-842	129	124	between	between	ADP
ijtc-842	129	125	the	the	DET
ijtc-842	129	126	independent	independent	ADJ
ijtc-842	129	127	variables	variable	NOUN
ijtc-842	129	128	,	,	PUNCT
ijtc-842	129	129	where	where	SCONJ
ijtc-842	129	130	the	the	DET
ijtc-842	129	131	vif	vif	NOUN
ijtc-842	129	132	value	value	NOUN
ijtc-842	129	133	of	of	ADP
ijtc-842	129	134	the	the	DET
ijtc-842	129	135	two	two	NUM
ijtc-842	129	136	independent	independent	ADJ
ijtc-842	129	137	variables	variable	NOUN
ijtc-842	129	138	is	be	AUX
ijtc-842	129	139	less	less	ADJ
ijtc-842	129	140	than	than	ADP
ijtc-842	129	141	10	10	NUM
ijtc-842	129	142	(	(	PUNCT
ijtc-842	129	143	10	10	NUM
ijtc-842	129	144	)	)	PUNCT
ijtc-842	129	145	and	and	CCONJ
ijtc-842	129	146	the	the	DET
ijtc-842	129	147	tolerance	tolerance	NOUN
ijtc-842	129	148	value	value	NOUN
ijtc-842	129	149	is	be	AUX
ijtc-842	129	150	greater	great	ADJ
ijtc-842	129	151	than	than	ADP
ijtc-842	129	152	0.1	0.1	NUM
ijtc-842	129	153	(	(	PUNCT
ijtc-842	129	154	>	>	NOUN
ijtc-842	129	155	0.1	0.1	NUM
ijtc-842	129	156	)	)	PUNCT
ijtc-842	129	157	.	.	PUNCT
ijtc-842	130	1	as	as	ADP
ijtc-842	130	2	a	a	DET
ijtc-842	130	3	result	result	NOUN
ijtc-842	130	4	,	,	PUNCT
ijtc-842	130	5	it	it	PRON
ijtc-842	130	6	can	can	AUX
ijtc-842	130	7	be	be	AUX
ijtc-842	130	8	said	say	VERB
ijtc-842	130	9	that	that	SCONJ
ijtc-842	130	10	there	there	PRON
ijtc-842	130	11	are	be	VERB
ijtc-842	130	12	no	no	DET
ijtc-842	130	13	signs	sign	NOUN
ijtc-842	130	14	of	of	ADP
ijtc-842	130	15	multicollinearity	multicollinearity	NOUN
ijtc-842	130	16	between	between	ADP
ijtc-842	130	17	the	the	DET
ijtc-842	130	18	two	two	NUM
ijtc-842	130	19	independent	independent	ADJ
ijtc-842	130	20	variables	variable	NOUN
ijtc-842	130	21	examined	examine	VERB
ijtc-842	130	22	..	..	PUNCT
ijtc-842	130	23	3	3	X
ijtc-842	130	24	.	.	X
ijtc-842	130	25	multiple	multiple	ADJ
ijtc-842	130	26	linear	linear	PROPN
ijtc-842	130	27	regression	regression	NOUN
ijtc-842	130	28	analysis	analysis	NOUN
ijtc-842	130	29	based	base	VERB
ijtc-842	130	30	on	on	ADP
ijtc-842	130	31	the	the	DET
ijtc-842	130	32	results	result	NOUN
ijtc-842	130	33	of	of	ADP
ijtc-842	130	34	data	datum	NOUN
ijtc-842	130	35	processing	processing	NOUN
ijtc-842	130	36	using	use	VERB
ijtc-842	130	37	jasp	jasp	NOUN
ijtc-842	130	38	software	software	NOUN
ijtc-842	130	39	v.	v.	ADP
ijtc-842	130	40	0.17.2.1	0.17.2.1	NOUN
ijtc-842	130	41	for	for	ADP
ijtc-842	130	42	windows	window	NOUN
ijtc-842	130	43	,	,	PUNCT
ijtc-842	130	44	regression	regression	NOUN
ijtc-842	130	45	results	result	NOUN
ijtc-842	130	46	are	be	AUX
ijtc-842	130	47	obtained	obtain	VERB
ijtc-842	130	48	as	as	ADP
ijtc-842	130	49	follows	follow	VERB
ijtc-842	130	50	:	:	PUNCT
ijtc-842	130	51	table	table	NOUN
ijtc-842	130	52	9	9	NUM
ijtc-842	130	53	multiple	multiple	ADJ
ijtc-842	130	54	linear	linear	ADJ
ijtc-842	130	55	regression	regression	NOUN
ijtc-842	130	56	analysis	analysis	NOUN
ijtc-842	130	57	test	test	NOUN
ijtc-842	130	58	results	result	NOUN
ijtc-842	130	59	coefficients	coefficient	VERB
ijtc-842	130	60	model	model	NOUN
ijtc-842	130	61	unstandardized	unstandardized	ADJ
ijtc-842	130	62	standard	standard	ADJ
ijtc-842	130	63	error	error	NOUN
ijtc-842	130	64	standardized	standardize	VERB
ijtc-842	130	65	t	t	PROPN
ijtc-842	130	66	p	p	PROPN
ijtc-842	130	67	h₀	h₀	PROPN
ijtc-842	130	68	(	(	PUNCT
ijtc-842	130	69	intercept	intercept	PROPN
ijtc-842	130	70	)	)	PUNCT
ijtc-842	130	71	4.196	4.196	NUM
ijtc-842	130	72	0.069	0.069	NUM
ijtc-842	130	73	61.035	61.035	NUM
ijtc-842	130	74	<	<	NOUN
ijtc-842	130	75	.001	.001	NUM
ijtc-842	130	76	h₁	h₁	NOUN
ijtc-842	130	77	(	(	PUNCT
ijtc-842	130	78	intercept	intercept	NOUN
ijtc-842	130	79	)	)	PUNCT
ijtc-842	130	80	0.719	0.719	NUM
ijtc-842	130	81	0.300	0.300	NUM
ijtc-842	130	82	2.394	2.394	NUM
ijtc-842	130	83	0.021	0.021	NUM
ijtc-842	130	84	government	government	NOUN
ijtc-842	130	85	accounting	accounting	NOUN
ijtc-842	130	86	standards	standard	NOUN
ijtc-842	130	87	0.397	0.397	NUM
ijtc-842	130	88	0.114	0.114	NUM
ijtc-842	130	89	0.387	0.387	NUM
ijtc-842	130	90	3.482	3.482	NUM
ijtc-842	130	91	0.001	0.001	NUM
ijtc-842	130	92	quality	quality	NOUN
ijtc-842	130	93	of	of	ADP
ijtc-842	130	94	financial	financial	ADJ
ijtc-842	130	95	statements	statement	NOUN
ijtc-842	130	96	0.517	0.517	NUM
ijtc-842	130	97	0.107	0.107	NUM
ijtc-842	130	98	0.535	0.535	NUM
ijtc-842	130	99	4.818	4.818	NUM
ijtc-842	130	100	<	<	SYM
ijtc-842	130	101	.001	.001	NUM
ijtc-842	130	102	source	source	NOUN
ijtc-842	130	103	:	:	PUNCT
ijtc-842	130	104	jasp	jasp	NOUN
ijtc-842	130	105	output	output	NOUN
ijtc-842	130	106	results	result	NOUN
ijtc-842	130	107	(	(	PUNCT
ijtc-842	130	108	2023	2023	NUM
ijtc-842	130	109	)	)	PUNCT
ijtc-842	130	110	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	130	111	the	the	DET
ijtc-842	130	112	influence	influence	NOUN
ijtc-842	130	113	of	of	ADP
ijtc-842	130	114	application	application	NOUN
ijtc-842	130	115	of	of	ADP
ijtc-842	130	116	government	government	NOUN
ijtc-842	130	117	accounting	accounting	NOUN
ijtc-842	130	118	standards	standard	NOUN
ijtc-842	130	119	and	and	CCONJ
ijtc-842	130	120	the	the	DET
ijtc-842	130	121	quality	quality	NOUN
ijtc-842	130	122	of	of	ADP
ijtc-842	130	123	financial	financial	ADJ
ijtc-842	130	124	reports	report	NOUN
ijtc-842	130	125	on	on	ADP
ijtc-842	130	126	the	the	DET
ijtc-842	130	127	accountability	accountability	NOUN
ijtc-842	130	128	of	of	ADP
ijtc-842	130	129	tanjungpinang	tanjungpinang	NOUN
ijtc-842	130	130	government	government	NOUN
ijtc-842	130	131	’s	’s	PART
ijtc-842	130	132	financial	financial	ADJ
ijtc-842	130	133	performance	performance	NOUN
ijtc-842	130	134	indra	indra	NOUN
ijtc-842	130	135	,	,	PUNCT
ijtc-842	130	136	febrian	febrian	NOUN
ijtc-842	130	137	,	,	PUNCT
ijtc-842	130	138	putri	putri	ADJ
ijtc-842	130	139	314	314	NUM
ijtc-842	131	1	|	|	ADV
ijtc-842	131	2	ilomata	ilomata	PROPN
ijtc-842	131	3	international	international	ADJ
ijtc-842	131	4	journal	journal	NOUN
ijtc-842	131	5	of	of	ADP
ijtc-842	131	6	tax	tax	PROPN
ijtc-842	131	7	&	&	CCONJ
ijtc-842	131	8	accounting	accounting	PROPN
ijtc-842	131	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	131	10	based	base	VERB
ijtc-842	131	11	on	on	ADP
ijtc-842	131	12	the	the	DET
ijtc-842	131	13	values	value	NOUN
ijtc-842	131	14	in	in	ADP
ijtc-842	131	15	the	the	DET
ijtc-842	131	16	tableunstandardized	tableunstandardize	VERB
ijtc-842	131	17	above	above	ADV
ijtc-842	131	18	,	,	PUNCT
ijtc-842	131	19	the	the	DET
ijtc-842	131	20	regression	regression	NOUN
ijtc-842	131	21	equation	equation	NOUN
ijtc-842	131	22	can	can	AUX
ijtc-842	131	23	be	be	AUX
ijtc-842	131	24	formed	form	VERB
ijtc-842	131	25	as	as	SCONJ
ijtc-842	131	26	follows	follow	VERB
ijtc-842	131	27	:	:	PUNCT
ijtc-842	132	1	y	y	PROPN
ijtc-842	132	2	=	=	PUNCT
ijtc-842	132	3	0.719	0.719	NUM
ijtc-842	132	4	+	+	CCONJ
ijtc-842	132	5	0.397x1	0.397x1	ADJ
ijtc-842	132	6	+	+	NOUN
ijtc-842	132	7	0,517x2	0,517x2	VERB
ijtc-842	132	8	the	the	DET
ijtc-842	132	9	equation	equation	NOUN
ijtc-842	132	10	's	's	PART
ijtc-842	132	11	constant	constant	ADJ
ijtc-842	132	12	,	,	PUNCT
ijtc-842	132	13	0.719	0.719	NUM
ijtc-842	132	14	,	,	PUNCT
ijtc-842	132	15	may	may	AUX
ijtc-842	132	16	be	be	AUX
ijtc-842	132	17	seen	see	VERB
ijtc-842	132	18	in	in	ADP
ijtc-842	132	19	the	the	DET
ijtc-842	132	20	equation	equation	NOUN
ijtc-842	132	21	above	above	ADV
ijtc-842	132	22	.	.	PUNCT
ijtc-842	133	1	these	these	DET
ijtc-842	133	2	constants	constant	NOUN
ijtc-842	133	3	show	show	VERB
ijtc-842	133	4	that	that	SCONJ
ijtc-842	133	5	if	if	SCONJ
ijtc-842	133	6	x1	x1	PROPN
ijtc-842	133	7	,	,	PUNCT
ijtc-842	133	8	x2	x2	PROPN
ijtc-842	133	9	,	,	PUNCT
ijtc-842	133	10	and	and	CCONJ
ijtc-842	133	11	x3	x3	PROPN
ijtc-842	133	12	are	be	AUX
ijtc-842	133	13	all	all	ADV
ijtc-842	133	14	equal	equal	ADJ
ijtc-842	133	15	to	to	ADP
ijtc-842	133	16	0	0	NUM
ijtc-842	133	17	,	,	PUNCT
ijtc-842	133	18	the	the	DET
ijtc-842	133	19	value	value	NOUN
ijtc-842	133	20	of	of	ADP
ijtc-842	133	21	y	y	PROPN
ijtc-842	133	22	equals	equal	VERB
ijtc-842	133	23	0.719	0.719	NUM
ijtc-842	133	24	.	.	PUNCT
ijtc-842	134	1	the	the	DET
ijtc-842	134	2	value	value	NOUN
ijtc-842	134	3	of	of	ADP
ijtc-842	134	4	y	y	PROPN
ijtc-842	134	5	grows	grow	VERB
ijtc-842	134	6	by	by	ADP
ijtc-842	134	7	0.397	0.397	NUM
ijtc-842	134	8	assuming	assume	VERB
ijtc-842	134	9	x2	x2	PROPN
ijtc-842	134	10	remains	remain	VERB
ijtc-842	134	11	constant	constant	ADJ
ijtc-842	134	12	if	if	SCONJ
ijtc-842	134	13	the	the	DET
ijtc-842	134	14	value	value	NOUN
ijtc-842	134	15	of	of	ADP
ijtc-842	134	16	x1	x1	PROPN
ijtc-842	134	17	increases	increase	NOUN
ijtc-842	134	18	by	by	ADP
ijtc-842	134	19	1	1	NUM
ijtc-842	134	20	%	%	NOUN
ijtc-842	134	21	or	or	CCONJ
ijtc-842	134	22	one	one	NUM
ijtc-842	134	23	unit	unit	NOUN
ijtc-842	134	24	.	.	PUNCT
ijtc-842	135	1	the	the	DET
ijtc-842	135	2	value	value	NOUN
ijtc-842	135	3	of	of	ADP
ijtc-842	135	4	y	y	PROPN
ijtc-842	135	5	rises	rise	VERB
ijtc-842	135	6	by	by	ADP
ijtc-842	135	7	0.517	0.517	NUM
ijtc-842	135	8	assuming	assume	VERB
ijtc-842	135	9	x1	x1	PROPN
ijtc-842	135	10	remains	remain	VERB
ijtc-842	135	11	constant	constant	ADJ
ijtc-842	135	12	if	if	SCONJ
ijtc-842	135	13	the	the	DET
ijtc-842	135	14	x	x	PROPN
ijtc-842	135	15	value2	value2	NOUN
ijtc-842	135	16	increases	increase	NOUN
ijtc-842	135	17	by	by	ADP
ijtc-842	135	18	1	1	NUM
ijtc-842	135	19	%	%	NOUN
ijtc-842	135	20	or	or	CCONJ
ijtc-842	135	21	one	one	NUM
ijtc-842	135	22	unit	unit	NOUN
ijtc-842	135	23	.	.	PUNCT
ijtc-842	136	1	the	the	DET
ijtc-842	136	2	regression	regression	NOUN
ijtc-842	136	3	equation	equation	NOUN
ijtc-842	136	4	is	be	AUX
ijtc-842	136	5	explained	explain	VERB
ijtc-842	136	6	as	as	SCONJ
ijtc-842	136	7	follows	follow	VERB
ijtc-842	136	8	:	:	PUNCT
ijtc-842	136	9	1	1	X
ijtc-842	136	10	)	)	PUNCT
ijtc-842	136	11	the	the	DET
ijtc-842	136	12	value	value	NOUN
ijtc-842	136	13	is	be	AUX
ijtc-842	136	14	0.719	0.719	NUM
ijtc-842	136	15	,	,	PUNCT
ijtc-842	136	16	which	which	PRON
ijtc-842	136	17	indicates	indicate	VERB
ijtc-842	136	18	that	that	SCONJ
ijtc-842	136	19	the	the	DET
ijtc-842	136	20	value	value	NOUN
ijtc-842	136	21	of	of	ADP
ijtc-842	136	22	financial	financial	ADJ
ijtc-842	136	23	performance	performance	NOUN
ijtc-842	136	24	accountability	accountability	NOUN
ijtc-842	136	25	(	(	PUNCT
ijtc-842	136	26	y	y	NOUN
ijtc-842	136	27	)	)	PUNCT
ijtc-842	136	28	is	be	AUX
ijtc-842	136	29	0.719	0.719	NUM
ijtc-842	136	30	points	point	NOUN
ijtc-842	136	31	if	if	SCONJ
ijtc-842	136	32	the	the	DET
ijtc-842	136	33	government	government	NOUN
ijtc-842	136	34	accounting	accounting	NOUN
ijtc-842	136	35	standards	standard	NOUN
ijtc-842	136	36	variable	variable	NOUN
ijtc-842	136	37	(	(	PUNCT
ijtc-842	136	38	x1	x1	PROPN
ijtc-842	136	39	)	)	PUNCT
ijtc-842	136	40	and	and	CCONJ
ijtc-842	136	41	the	the	DET
ijtc-842	136	42	quality	quality	NOUN
ijtc-842	136	43	of	of	ADP
ijtc-842	136	44	financial	financial	ADJ
ijtc-842	136	45	statements	statement	NOUN
ijtc-842	136	46	variable	variable	NOUN
ijtc-842	136	47	(	(	PUNCT
ijtc-842	136	48	x2	x2	PROPN
ijtc-842	136	49	)	)	PUNCT
ijtc-842	136	50	have	have	VERB
ijtc-842	136	51	no	no	DET
ijtc-842	136	52	impact	impact	NOUN
ijtc-842	136	53	..	..	PUNCT
ijtc-842	137	1	2	2	NUM
ijtc-842	137	2	)	)	PUNCT
ijtc-842	137	3	because	because	SCONJ
ijtc-842	137	4	the	the	DET
ijtc-842	137	5	government	government	NOUN
ijtc-842	137	6	accounting	accounting	NOUN
ijtc-842	137	7	standard	standard	ADJ
ijtc-842	137	8	variable	variable	NOUN
ijtc-842	137	9	(	(	PUNCT
ijtc-842	137	10	x1	x1	PROPN
ijtc-842	137	11	)	)	PUNCT
ijtc-842	137	12	has	have	VERB
ijtc-842	137	13	a	a	DET
ijtc-842	137	14	positive	positive	ADJ
ijtc-842	137	15	regression	regression	NOUN
ijtc-842	137	16	coefficient	coefficient	NOUN
ijtc-842	137	17	value	value	NOUN
ijtc-842	137	18	of	of	ADP
ijtc-842	137	19	0.397	0.397	NUM
ijtc-842	137	20	and	and	CCONJ
ijtc-842	137	21	the	the	DET
ijtc-842	137	22	quality	quality	NOUN
ijtc-842	137	23	of	of	ADP
ijtc-842	137	24	financial	financial	ADJ
ijtc-842	137	25	statements	statement	NOUN
ijtc-842	137	26	variable	variable	NOUN
ijtc-842	137	27	(	(	PUNCT
ijtc-842	137	28	x2	x2	PROPN
ijtc-842	137	29	)	)	PUNCT
ijtc-842	137	30	has	have	VERB
ijtc-842	137	31	a	a	DET
ijtc-842	137	32	fixed	fix	VERB
ijtc-842	137	33	value	value	NOUN
ijtc-842	137	34	,	,	PUNCT
ijtc-842	137	35	every	every	DET
ijtc-842	137	36	one	one	NUM
ijtc-842	137	37	point	point	NOUN
ijtc-842	137	38	increase	increase	NOUN
ijtc-842	137	39	in	in	ADP
ijtc-842	137	40	government	government	NOUN
ijtc-842	137	41	accounting	accounting	NOUN
ijtc-842	137	42	standards	standard	NOUN
ijtc-842	137	43	(	(	PUNCT
ijtc-842	137	44	x1	x1	PROPN
ijtc-842	137	45	)	)	PUNCT
ijtc-842	137	46	will	will	AUX
ijtc-842	137	47	result	result	VERB
ijtc-842	137	48	in	in	ADP
ijtc-842	137	49	a	a	DET
ijtc-842	137	50	0.397	0.397	NUM
ijtc-842	137	51	point	point	NOUN
ijtc-842	137	52	increase	increase	NOUN
ijtc-842	137	53	in	in	ADP
ijtc-842	137	54	financial	financial	ADJ
ijtc-842	137	55	performance	performance	NOUN
ijtc-842	137	56	accountability	accountability	NOUN
ijtc-842	137	57	(	(	PUNCT
ijtc-842	137	58	y	y	NOUN
ijtc-842	137	59	)	)	PUNCT
ijtc-842	137	60	.	.	PUNCT
ijtc-842	138	1	3	3	X
ijtc-842	138	2	)	)	PUNCT
ijtc-842	138	3	with	with	ADP
ijtc-842	138	4	the	the	DET
ijtc-842	138	5	requirement	requirement	NOUN
ijtc-842	138	6	of	of	ADP
ijtc-842	138	7	government	government	NOUN
ijtc-842	138	8	accounting	accounting	NOUN
ijtc-842	138	9	standards	standard	NOUN
ijtc-842	138	10	(	(	PUNCT
ijtc-842	138	11	x1	x1	PROPN
ijtc-842	138	12	)	)	PUNCT
ijtc-842	138	13	being	be	AUX
ijtc-842	138	14	a	a	DET
ijtc-842	138	15	fixed	fix	VERB
ijtc-842	138	16	value	value	NOUN
ijtc-842	138	17	,	,	PUNCT
ijtc-842	138	18	the	the	DET
ijtc-842	138	19	regression	regression	NOUN
ijtc-842	138	20	coefficient	coefficient	NOUN
ijtc-842	138	21	value	value	NOUN
ijtc-842	138	22	of	of	ADP
ijtc-842	138	23	the	the	DET
ijtc-842	138	24	variable	variable	ADJ
ijtc-842	138	25	quality	quality	NOUN
ijtc-842	138	26	of	of	ADP
ijtc-842	138	27	financial	financial	ADJ
ijtc-842	138	28	statements	statement	NOUN
ijtc-842	138	29	(	(	PUNCT
ijtc-842	138	30	x2	x2	NOUN
ijtc-842	138	31	)	)	PUNCT
ijtc-842	138	32	has	have	VERB
ijtc-842	138	33	a	a	DET
ijtc-842	138	34	positive	positive	ADJ
ijtc-842	138	35	value	value	NOUN
ijtc-842	138	36	of	of	ADP
ijtc-842	138	37	0.517	0.517	NUM
ijtc-842	138	38	,	,	PUNCT
ijtc-842	138	39	which	which	PRON
ijtc-842	138	40	means	mean	VERB
ijtc-842	138	41	that	that	SCONJ
ijtc-842	138	42	for	for	ADP
ijtc-842	138	43	every	every	DET
ijtc-842	138	44	one	one	NUM
ijtc-842	138	45	point	point	NOUN
ijtc-842	138	46	increase	increase	NOUN
ijtc-842	138	47	in	in	ADP
ijtc-842	138	48	financial	financial	ADJ
ijtc-842	138	49	report	report	NOUN
ijtc-842	138	50	quality	quality	NOUN
ijtc-842	138	51	(	(	PUNCT
ijtc-842	138	52	x2	x2	PROPN
ijtc-842	138	53	)	)	PUNCT
ijtc-842	138	54	,	,	PUNCT
ijtc-842	138	55	it	it	PRON
ijtc-842	138	56	will	will	AUX
ijtc-842	138	57	increase	increase	VERB
ijtc-842	138	58	accountability	accountability	NOUN
ijtc-842	138	59	of	of	ADP
ijtc-842	138	60	financial	financial	ADJ
ijtc-842	138	61	performance	performance	NOUN
ijtc-842	138	62	(	(	PUNCT
ijtc-842	138	63	y	y	NOUN
ijtc-842	138	64	)	)	PUNCT
ijtc-842	138	65	by	by	ADP
ijtc-842	138	66	0.517	0.517	NUM
ijtc-842	138	67	.	.	PUNCT
ijtc-842	139	1	a.	a.	NOUN
ijtc-842	139	2	partial	partial	ADJ
ijtc-842	139	3	test	test	NOUN
ijtc-842	139	4	(	(	PUNCT
ijtc-842	139	5	t	t	NOUN
ijtc-842	139	6	test	test	NOUN
ijtc-842	139	7	)	)	PUNCT
ijtc-842	139	8	by	by	ADP
ijtc-842	139	9	using	use	VERB
ijtc-842	139	10	a	a	DET
ijtc-842	139	11	significant	significant	ADJ
ijtc-842	139	12	level	level	NOUN
ijtc-842	139	13	of	of	ADP
ijtc-842	139	14	5	5	NUM
ijtc-842	139	15	%	%	NOUN
ijtc-842	139	16	and	and	CCONJ
ijtc-842	139	17	degrees	degree	NOUN
ijtc-842	139	18	of	of	ADP
ijtc-842	139	19	freedom	freedom	NOUN
ijtc-842	139	20	(	(	PUNCT
ijtc-842	139	21	df	df	NOUN
ijtc-842	139	22	)	)	PUNCT
ijtc-842	139	23	n	n	CCONJ
ijtc-842	139	24	-	-	PUNCT
ijtc-842	139	25	k-1	k-1	PROPN
ijtc-842	139	26	,	,	PUNCT
ijtc-842	139	27	namely	namely	ADV
ijtc-842	139	28	50	50	NUM
ijtc-842	139	29	-	-	SYM
ijtc-842	139	30	2	2	NUM
ijtc-842	139	31	-	-	SYM
ijtc-842	139	32	1	1	NUM
ijtc-842	139	33	=	=	SYM
ijtc-842	139	34	47	47	NUM
ijtc-842	139	35	,	,	PUNCT
ijtc-842	139	36	a	a	DET
ijtc-842	139	37	t	t	NOUN
ijtc-842	139	38	table	table	NOUN
ijtc-842	139	39	value	value	NOUN
ijtc-842	139	40	of	of	ADP
ijtc-842	139	41	2.011	2.011	NUM
ijtc-842	139	42	is	be	AUX
ijtc-842	139	43	obtained	obtain	VERB
ijtc-842	139	44	.	.	PUNCT
ijtc-842	140	1	the	the	DET
ijtc-842	140	2	results	result	NOUN
ijtc-842	140	3	of	of	ADP
ijtc-842	140	4	testing	test	VERB
ijtc-842	140	5	each	each	DET
ijtc-842	140	6	variable	variable	NOUN
ijtc-842	140	7	partially	partially	ADV
ijtc-842	140	8	are	be	AUX
ijtc-842	140	9	as	as	SCONJ
ijtc-842	140	10	follows	follow	VERB
ijtc-842	140	11	:	:	PUNCT
ijtc-842	140	12	table	table	NOUN
ijtc-842	140	13	10	10	NUM
ijtc-842	140	14	partial	partial	ADJ
ijtc-842	140	15	test	test	NOUN
ijtc-842	140	16	results	result	NOUN
ijtc-842	140	17	(	(	PUNCT
ijtc-842	140	18	t	t	NOUN
ijtc-842	140	19	test	test	NOUN
ijtc-842	140	20	)	)	PUNCT
ijtc-842	140	21	coefficients	coefficient	VERB
ijtc-842	140	22	model	model	NOUN
ijtc-842	140	23	unstandardized	unstandardized	ADJ
ijtc-842	140	24	standard	standard	ADJ
ijtc-842	140	25	error	error	NOUN
ijtc-842	140	26	standardized	standardize	VERB
ijtc-842	140	27	t	t	PROPN
ijtc-842	140	28	p	p	PROPN
ijtc-842	140	29	h₀	h₀	PROPN
ijtc-842	140	30	(	(	PUNCT
ijtc-842	140	31	intercept	intercept	PROPN
ijtc-842	140	32	)	)	PUNCT
ijtc-842	140	33	4.196	4.196	NUM
ijtc-842	141	1	0.069	0.069	NUM
ijtc-842	141	2	61.035	61.035	NUM
ijtc-842	141	3	<	<	NOUN
ijtc-842	141	4	.001	.001	NUM
ijtc-842	141	5	h₁	h₁	NOUN
ijtc-842	141	6	(	(	PUNCT
ijtc-842	141	7	intercept	intercept	NOUN
ijtc-842	141	8	)	)	PUNCT
ijtc-842	141	9	0.719	0.719	NUM
ijtc-842	141	10	0.300	0.300	NUM
ijtc-842	141	11	2.394	2.394	NUM
ijtc-842	141	12	0.021	0.021	NUM
ijtc-842	141	13	government	government	NOUN
ijtc-842	141	14	accounting	accounting	NOUN
ijtc-842	141	15	standards	standard	NOUN
ijtc-842	141	16	0.397	0.397	NUM
ijtc-842	141	17	0.114	0.114	NUM
ijtc-842	141	18	0.387	0.387	NUM
ijtc-842	141	19	3.482	3.482	NUM
ijtc-842	141	20	0.001	0.001	NUM
ijtc-842	141	21	quality	quality	NOUN
ijtc-842	141	22	of	of	ADP
ijtc-842	141	23	financial	financial	ADJ
ijtc-842	141	24	statements	statement	NOUN
ijtc-842	142	1	0.517	0.517	NUM
ijtc-842	142	2	0.107	0.107	NUM
ijtc-842	142	3	0.535	0.535	NUM
ijtc-842	142	4	4.818	4.818	NUM
ijtc-842	142	5	<	<	SYM
ijtc-842	142	6	.001	.001	NUM
ijtc-842	142	7	source	source	NOUN
ijtc-842	142	8	:	:	PUNCT
ijtc-842	142	9	jasp	jasp	NOUN
ijtc-842	142	10	output	output	NOUN
ijtc-842	142	11	results	result	NOUN
ijtc-842	142	12	(	(	PUNCT
ijtc-842	142	13	2023	2023	NUM
ijtc-842	142	14	)	)	PUNCT
ijtc-842	142	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	142	16	the	the	DET
ijtc-842	142	17	influence	influence	NOUN
ijtc-842	142	18	of	of	ADP
ijtc-842	142	19	application	application	NOUN
ijtc-842	142	20	of	of	ADP
ijtc-842	142	21	government	government	NOUN
ijtc-842	142	22	accounting	accounting	NOUN
ijtc-842	142	23	standards	standard	NOUN
ijtc-842	142	24	and	and	CCONJ
ijtc-842	142	25	the	the	DET
ijtc-842	142	26	quality	quality	NOUN
ijtc-842	142	27	of	of	ADP
ijtc-842	142	28	financial	financial	ADJ
ijtc-842	142	29	reports	report	NOUN
ijtc-842	142	30	on	on	ADP
ijtc-842	142	31	the	the	DET
ijtc-842	142	32	accountability	accountability	NOUN
ijtc-842	142	33	of	of	ADP
ijtc-842	142	34	tanjungpinang	tanjungpinang	NOUN
ijtc-842	142	35	government	government	NOUN
ijtc-842	142	36	’s	’s	PART
ijtc-842	142	37	financial	financial	ADJ
ijtc-842	142	38	performance	performance	NOUN
ijtc-842	142	39	indra	indra	NOUN
ijtc-842	142	40	,	,	PUNCT
ijtc-842	142	41	febrian	febrian	NOUN
ijtc-842	142	42	,	,	PUNCT
ijtc-842	142	43	putri	putri	ADJ
ijtc-842	142	44	315	315	NUM
ijtc-842	142	45	|	|	ADV
ijtc-842	142	46	ilomata	ilomata	PROPN
ijtc-842	142	47	international	international	ADJ
ijtc-842	142	48	journal	journal	NOUN
ijtc-842	142	49	of	of	ADP
ijtc-842	142	50	tax	tax	PROPN
ijtc-842	142	51	&	&	CCONJ
ijtc-842	142	52	accounting	account	VERB
ijtc-842	142	53	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	142	54	government	government	NOUN
ijtc-842	142	55	accounting	accounting	NOUN
ijtc-842	142	56	standards	standard	NOUN
ijtc-842	142	57	(	(	PUNCT
ijtc-842	142	58	x1	x1	PROPN
ijtc-842	142	59	)	)	PUNCT
ijtc-842	142	60	t	t	PROPN
ijtc-842	142	61	-	-	PUNCT
ijtc-842	142	62	test	test	NOUN
ijtc-842	142	63	findings	finding	NOUN
ijtc-842	142	64	showed	show	VERB
ijtc-842	142	65	t	t	NOUN
ijtc-842	142	66	value	value	NOUN
ijtc-842	142	67	3.482	3.482	NUM
ijtc-842	142	68	>	>	SYM
ijtc-842	142	69	t	t	PROPN
ijtc-842	142	70	table	table	NOUN
ijtc-842	142	71	2.011	2.011	NUM
ijtc-842	142	72	and	and	CCONJ
ijtc-842	142	73	profitability	profitability	NOUN
ijtc-842	142	74	value	value	NOUN
ijtc-842	142	75	0.001	0.001	NUM
ijtc-842	142	76	<	<	X
ijtc-842	142	77	0.05	0.05	NUM
ijtc-842	142	78	.	.	PUNCT
ijtc-842	143	1	ha	ha	X
ijtc-842	143	2	is	be	AUX
ijtc-842	143	3	then	then	ADV
ijtc-842	143	4	accepted	accept	VERB
ijtc-842	143	5	.	.	PUNCT
ijtc-842	144	1	if	if	SCONJ
ijtc-842	144	2	ho	ho	PROPN
ijtc-842	144	3	is	be	AUX
ijtc-842	144	4	rejected	reject	VERB
ijtc-842	144	5	,	,	PUNCT
ijtc-842	144	6	it	it	PRON
ijtc-842	144	7	can	can	AUX
ijtc-842	144	8	be	be	AUX
ijtc-842	144	9	said	say	VERB
ijtc-842	144	10	that	that	SCONJ
ijtc-842	144	11	financial	financial	ADJ
ijtc-842	144	12	performance	performance	NOUN
ijtc-842	144	13	accountability	accountability	NOUN
ijtc-842	144	14	is	be	AUX
ijtc-842	144	15	partially	partially	ADV
ijtc-842	144	16	significantly	significantly	ADV
ijtc-842	144	17	positively	positively	ADV
ijtc-842	144	18	impacted	impact	VERB
ijtc-842	144	19	by	by	ADP
ijtc-842	144	20	government	government	NOUN
ijtc-842	144	21	accounting	accounting	NOUN
ijtc-842	144	22	standards	standard	NOUN
ijtc-842	144	23	.	.	PUNCT
ijtc-842	145	1	if	if	SCONJ
ijtc-842	145	2	the	the	DET
ijtc-842	145	3	government	government	NOUN
ijtc-842	145	4	accounting	accounting	NOUN
ijtc-842	145	5	standards	standard	NOUN
ijtc-842	145	6	rise	rise	VERB
ijtc-842	145	7	,	,	PUNCT
ijtc-842	145	8	financial	financial	ADJ
ijtc-842	145	9	performance	performance	NOUN
ijtc-842	145	10	accountability	accountability	NOUN
ijtc-842	145	11	will	will	AUX
ijtc-842	145	12	as	as	ADV
ijtc-842	145	13	well	well	ADV
ijtc-842	145	14	,	,	PUNCT
ijtc-842	145	15	as	as	SCONJ
ijtc-842	145	16	a	a	DET
ijtc-842	145	17	positive	positive	ADJ
ijtc-842	145	18	t	t	NOUN
ijtc-842	145	19	count	count	NOUN
ijtc-842	145	20	number	number	NOUN
ijtc-842	145	21	indicates	indicate	VERB
ijtc-842	145	22	.	.	PUNCT
ijtc-842	146	1	a	a	DET
ijtc-842	146	2	conclusion	conclusion	NOUN
ijtc-842	146	3	that	that	SCONJ
ijtc-842	146	4	the	the	DET
ijtc-842	146	5	quality	quality	NOUN
ijtc-842	146	6	of	of	ADP
ijtc-842	146	7	financial	financial	ADJ
ijtc-842	146	8	statements	statement	NOUN
ijtc-842	146	9	partially	partially	ADV
ijtc-842	146	10	has	have	AUX
ijtc-842	146	11	a	a	DET
ijtc-842	146	12	significant	significant	ADJ
ijtc-842	146	13	positive	positive	ADJ
ijtc-842	146	14	effect	effect	NOUN
ijtc-842	146	15	on	on	ADP
ijtc-842	146	16	financial	financial	ADJ
ijtc-842	146	17	performance	performance	NOUN
ijtc-842	146	18	accountability	accountability	NOUN
ijtc-842	146	19	can	can	AUX
ijtc-842	146	20	be	be	AUX
ijtc-842	146	21	drawn	draw	VERB
ijtc-842	146	22	from	from	ADP
ijtc-842	146	23	the	the	DET
ijtc-842	146	24	results	result	NOUN
ijtc-842	146	25	of	of	ADP
ijtc-842	146	26	the	the	DET
ijtc-842	146	27	t	t	PROPN
ijtc-842	146	28	test	test	NOUN
ijtc-842	146	29	on	on	ADP
ijtc-842	146	30	the	the	DET
ijtc-842	146	31	quality	quality	NOUN
ijtc-842	146	32	of	of	ADP
ijtc-842	146	33	financial	financial	ADJ
ijtc-842	146	34	statements	statement	NOUN
ijtc-842	146	35	(	(	PUNCT
ijtc-842	146	36	x2	x2	ADJ
ijtc-842	146	37	)	)	PUNCT
ijtc-842	146	38	variable	variable	NOUN
ijtc-842	146	39	,	,	PUNCT
ijtc-842	146	40	which	which	PRON
ijtc-842	146	41	showed	show	VERB
ijtc-842	146	42	t	t	NOUN
ijtc-842	146	43	values	value	NOUN
ijtc-842	146	44	of	of	ADP
ijtc-842	146	45	4.818	4.818	NUM
ijtc-842	146	46	>	>	SYM
ijtc-842	146	47	t	t	PROPN
ijtc-842	146	48	table	table	NOUN
ijtc-842	146	49	2.011	2.011	NUM
ijtc-842	146	50	and	and	CCONJ
ijtc-842	146	51	profitability	profitability	NOUN
ijtc-842	146	52	value	value	NOUN
ijtc-842	146	53	<	<	X
ijtc-842	146	54	.001	.001	NUM
ijtc-842	146	55	0.05	0.05	NUM
ijtc-842	146	56	.	.	PUNCT
ijtc-842	147	1	if	if	SCONJ
ijtc-842	147	2	the	the	DET
ijtc-842	147	3	quality	quality	NOUN
ijtc-842	147	4	of	of	ADP
ijtc-842	147	5	financial	financial	ADJ
ijtc-842	147	6	statements	statement	NOUN
ijtc-842	147	7	improves	improve	VERB
ijtc-842	147	8	,	,	PUNCT
ijtc-842	147	9	financial	financial	ADJ
ijtc-842	147	10	performance	performance	NOUN
ijtc-842	147	11	accountability	accountability	NOUN
ijtc-842	147	12	will	will	AUX
ijtc-842	147	13	also	also	ADV
ijtc-842	147	14	improve	improve	VERB
ijtc-842	147	15	,	,	PUNCT
ijtc-842	147	16	which	which	PRON
ijtc-842	147	17	is	be	AUX
ijtc-842	147	18	indicated	indicate	VERB
ijtc-842	147	19	by	by	ADP
ijtc-842	147	20	a	a	DET
ijtc-842	147	21	positive	positive	ADJ
ijtc-842	147	22	t	t	NOUN
ijtc-842	147	23	count	count	NOUN
ijtc-842	147	24	value	value	NOUN
ijtc-842	147	25	.	.	PUNCT
ijtc-842	148	1	b.	b.	PROPN
ijtc-842	148	2	simultaneous	simultaneous	ADJ
ijtc-842	148	3	test	test	NOUN
ijtc-842	148	4	(	(	PUNCT
ijtc-842	148	5	test	test	NOUN
ijtc-842	148	6	f	f	X
ijtc-842	148	7	)	)	PUNCT
ijtc-842	148	8	the	the	DET
ijtc-842	148	9	results	result	NOUN
ijtc-842	148	10	of	of	ADP
ijtc-842	148	11	simultaneous	simultaneous	ADJ
ijtc-842	148	12	hypothesis	hypothesis	NOUN
ijtc-842	148	13	testing	testing	NOUN
ijtc-842	148	14	can	can	AUX
ijtc-842	148	15	be	be	AUX
ijtc-842	148	16	seen	see	VERB
ijtc-842	148	17	in	in	ADP
ijtc-842	148	18	the	the	DET
ijtc-842	148	19	following	follow	VERB
ijtc-842	148	20	table	table	NOUN
ijtc-842	148	21	:	:	PUNCT
ijtc-842	148	22	table	table	NOUN
ijtc-842	148	23	11	11	NUM
ijtc-842	148	24	simultaneous	simultaneous	ADJ
ijtc-842	148	25	test	test	NOUN
ijtc-842	148	26	results	result	NOUN
ijtc-842	148	27	(	(	PUNCT
ijtc-842	148	28	test	test	NOUN
ijtc-842	148	29	f	f	X
ijtc-842	148	30	)	)	PUNCT
ijtc-842	148	31	anova	anova	PROPN
ijtc-842	148	32	model	model	PROPN
ijtc-842	148	33	sum	sum	NOUN
ijtc-842	148	34	of	of	ADP
ijtc-842	148	35	squares	square	NOUN
ijtc-842	148	36	df	df	PROPN
ijtc-842	148	37	mean	mean	VERB
ijtc-842	148	38	square	square	PROPN
ijtc-842	148	39	f	f	PROPN
ijtc-842	149	1	p	p	PROPN
ijtc-842	149	2	h₁	h₁	PROPN
ijtc-842	149	3	regression	regression	VERB
ijtc-842	149	4	8.630	8.630	NUM
ijtc-842	149	5	2	2	NUM
ijtc-842	149	6	4.315	4.315	NUM
ijtc-842	149	7	68.774	68.774	NUM
ijtc-842	149	8	<	<	X
ijtc-842	149	9	.001	.001	NUM
ijtc-842	149	10	residual	residual	ADJ
ijtc-842	149	11	2.949	2.949	NUM
ijtc-842	149	12	47	47	NUM
ijtc-842	149	13	0.063	0.063	NUM
ijtc-842	149	14	total	total	NOUN
ijtc-842	149	15	11.579	11.579	NUM
ijtc-842	149	16	49	49	NUM
ijtc-842	149	17	source	source	NOUN
ijtc-842	149	18	:	:	PUNCT
ijtc-842	149	19	jasp	jasp	NOUN
ijtc-842	149	20	output	output	NOUN
ijtc-842	149	21	results	result	NOUN
ijtc-842	149	22	(	(	PUNCT
ijtc-842	149	23	2023	2023	NUM
ijtc-842	149	24	)	)	PUNCT
ijtc-842	149	25	with	with	ADP
ijtc-842	149	26	df	df	PROPN
ijtc-842	149	27	=	=	SYM
ijtc-842	149	28	n	n	CCONJ
ijtc-842	149	29	-	-	PUNCT
ijtc-842	149	30	k-1	k-1	NOUN
ijtc-842	149	31	=	=	NOUN
ijtc-842	149	32	50	50	NUM
ijtc-842	149	33	-	-	SYM
ijtc-842	149	34	2	2	NUM
ijtc-842	149	35	-	-	SYM
ijtc-842	149	36	1	1	NUM
ijtc-842	149	37	=	=	SYM
ijtc-842	149	38	47	47	NUM
ijtc-842	149	39	and	and	CCONJ
ijtc-842	149	40	a	a	DET
ijtc-842	149	41	significance	significance	NOUN
ijtc-842	149	42	level	level	NOUN
ijtc-842	149	43	of	of	ADP
ijtc-842	149	44	0.05	0.05	NUM
ijtc-842	149	45	,	,	PUNCT
ijtc-842	149	46	the	the	DET
ijtc-842	149	47	f	f	PROPN
ijtc-842	149	48	table	table	NOUN
ijtc-842	149	49	is	be	AUX
ijtc-842	149	50	searched	search	VERB
ijtc-842	149	51	,	,	PUNCT
ijtc-842	149	52	yielding	yield	VERB
ijtc-842	149	53	a	a	DET
ijtc-842	149	54	value	value	NOUN
ijtc-842	149	55	for	for	ADP
ijtc-842	149	56	the	the	DET
ijtc-842	149	57	table	table	NOUN
ijtc-842	149	58	of	of	ADP
ijtc-842	149	59	3.20	3.20	NUM
ijtc-842	149	60	.	.	PUNCT
ijtc-842	150	1	table	table	NOUN
ijtc-842	150	2	11	11	NUM
ijtc-842	150	3	demonstrates	demonstrate	VERB
ijtc-842	150	4	that	that	SCONJ
ijtc-842	150	5	the	the	DET
ijtc-842	150	6	independent	independent	ADJ
ijtc-842	150	7	factors	factor	NOUN
ijtc-842	150	8	collectively	collectively	ADV
ijtc-842	150	9	(	(	PUNCT
ijtc-842	150	10	simultaneously	simultaneously	ADV
ijtc-842	150	11	)	)	PUNCT
ijtc-842	150	12	have	have	VERB
ijtc-842	150	13	a	a	DET
ijtc-842	150	14	considerable	considerable	ADJ
ijtc-842	150	15	impact	impact	NOUN
ijtc-842	150	16	on	on	ADP
ijtc-842	150	17	the	the	DET
ijtc-842	150	18	dependent	dependent	ADJ
ijtc-842	150	19	variable	variable	NOUN
ijtc-842	150	20	.	.	PUNCT
ijtc-842	151	1	it	it	PRON
ijtc-842	151	2	can	can	AUX
ijtc-842	151	3	be	be	AUX
ijtc-842	151	4	concluded	conclude	VERB
ijtc-842	151	5	that	that	SCONJ
ijtc-842	151	6	the	the	DET
ijtc-842	151	7	variables	variable	NOUN
ijtc-842	151	8	of	of	ADP
ijtc-842	151	9	government	government	NOUN
ijtc-842	151	10	accounting	accounting	NOUN
ijtc-842	151	11	standards	standard	NOUN
ijtc-842	151	12	and	and	CCONJ
ijtc-842	151	13	the	the	DET
ijtc-842	151	14	quality	quality	NOUN
ijtc-842	151	15	of	of	ADP
ijtc-842	151	16	financial	financial	ADJ
ijtc-842	151	17	statements	statement	NOUN
ijtc-842	151	18	jointly	jointly	ADV
ijtc-842	151	19	(	(	PUNCT
ijtc-842	151	20	simultaneously	simultaneously	ADV
ijtc-842	151	21	)	)	PUNCT
ijtc-842	151	22	have	have	VERB
ijtc-842	151	23	a	a	DET
ijtc-842	151	24	significant	significant	ADJ
ijtc-842	151	25	effect	effect	NOUN
ijtc-842	151	26	on	on	ADP
ijtc-842	151	27	financial	financial	ADJ
ijtc-842	151	28	performance	performance	NOUN
ijtc-842	151	29	accountability	accountability	NOUN
ijtc-842	151	30	as	as	SCONJ
ijtc-842	151	31	evidenced	evidence	VERB
ijtc-842	151	32	by	by	ADP
ijtc-842	151	33	the	the	DET
ijtc-842	151	34	calculated	calculate	VERB
ijtc-842	151	35	f	f	PROPN
ijtc-842	151	36	value	value	NOUN
ijtc-842	151	37	of	of	ADP
ijtc-842	151	38	68.774	68.774	NUM
ijtc-842	151	39	>	>	X
ijtc-842	151	40	f	f	PROPN
ijtc-842	151	41	table	table	NOUN
ijtc-842	151	42	3.20	3.20	NUM
ijtc-842	151	43	with	with	ADP
ijtc-842	151	44	a	a	DET
ijtc-842	151	45	profitability	profitability	NOUN
ijtc-842	151	46	value	value	NOUN
ijtc-842	151	47	(	(	PUNCT
ijtc-842	151	48	p	p	NOUN
ijtc-842	151	49	)	)	PUNCT
ijtc-842	151	50	of	of	ADP
ijtc-842	151	51	<	<	X
ijtc-842	151	52	.001	.001	NUM
ijtc-842	151	53	<	<	X
ijtc-842	151	54	0.05	0.05	NUM
ijtc-842	151	55	.	.	PUNCT
ijtc-842	152	1	this	this	PRON
ijtc-842	152	2	means	mean	VERB
ijtc-842	152	3	that	that	SCONJ
ijtc-842	152	4	all	all	DET
ijtc-842	152	5	the	the	DET
ijtc-842	152	6	independent	independent	ADJ
ijtc-842	152	7	variables	variable	NOUN
ijtc-842	152	8	studied	study	VERB
ijtc-842	152	9	have	have	VERB
ijtc-842	152	10	a	a	DET
ijtc-842	152	11	significant	significant	ADJ
ijtc-842	152	12	effect	effect	NOUN
ijtc-842	152	13	(	(	PUNCT
ijtc-842	152	14	<	<	X
ijtc-842	152	15	.001	.001	NUM
ijtc-842	152	16	<	<	X
ijtc-842	152	17	0.005	0.005	NUM
ijtc-842	152	18	)	)	PUNCT
ijtc-842	152	19	.	.	PUNCT
ijtc-842	153	1	an	an	DET
ijtc-842	153	2	rise	rise	NOUN
ijtc-842	153	3	in	in	ADP
ijtc-842	153	4	the	the	DET
ijtc-842	153	5	quality	quality	NOUN
ijtc-842	153	6	of	of	ADP
ijtc-842	153	7	financial	financial	ADJ
ijtc-842	153	8	statements	statement	NOUN
ijtc-842	153	9	and	and	CCONJ
ijtc-842	153	10	the	the	DET
ijtc-842	153	11	application	application	NOUN
ijtc-842	153	12	of	of	ADP
ijtc-842	153	13	government	government	NOUN
ijtc-842	153	14	accounting	accounting	NOUN
ijtc-842	153	15	standards	standard	NOUN
ijtc-842	153	16	will	will	AUX
ijtc-842	153	17	increase	increase	VERB
ijtc-842	153	18	the	the	DET
ijtc-842	153	19	accountability	accountability	NOUN
ijtc-842	153	20	of	of	ADP
ijtc-842	153	21	financial	financial	ADJ
ijtc-842	153	22	performance	performance	NOUN
ijtc-842	153	23	,	,	PUNCT
ijtc-842	153	24	which	which	PRON
ijtc-842	153	25	is	be	AUX
ijtc-842	153	26	shown	show	VERB
ijtc-842	153	27	by	by	ADP
ijtc-842	153	28	a	a	DET
ijtc-842	153	29	positive	positive	ADJ
ijtc-842	153	30	computed	computed	ADJ
ijtc-842	153	31	f	f	PROPN
ijtc-842	153	32	value	value	NOUN
ijtc-842	153	33	.	.	PUNCT
ijtc-842	154	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	154	2	the	the	DET
ijtc-842	154	3	influence	influence	NOUN
ijtc-842	154	4	of	of	ADP
ijtc-842	154	5	application	application	NOUN
ijtc-842	154	6	of	of	ADP
ijtc-842	154	7	government	government	NOUN
ijtc-842	154	8	accounting	accounting	NOUN
ijtc-842	154	9	standards	standard	NOUN
ijtc-842	154	10	and	and	CCONJ
ijtc-842	154	11	the	the	DET
ijtc-842	154	12	quality	quality	NOUN
ijtc-842	154	13	of	of	ADP
ijtc-842	154	14	financial	financial	ADJ
ijtc-842	154	15	reports	report	NOUN
ijtc-842	154	16	on	on	ADP
ijtc-842	154	17	the	the	DET
ijtc-842	154	18	accountability	accountability	NOUN
ijtc-842	154	19	of	of	ADP
ijtc-842	154	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	154	21	government	government	NOUN
ijtc-842	154	22	’s	’s	PART
ijtc-842	154	23	financial	financial	ADJ
ijtc-842	154	24	performance	performance	NOUN
ijtc-842	154	25	indra	indra	NOUN
ijtc-842	154	26	,	,	PUNCT
ijtc-842	154	27	febrian	febrian	NOUN
ijtc-842	154	28	,	,	PUNCT
ijtc-842	154	29	putri	putri	ADJ
ijtc-842	154	30	316	316	NUM
ijtc-842	155	1	|	|	ADV
ijtc-842	155	2	ilomata	ilomata	PROPN
ijtc-842	155	3	international	international	ADJ
ijtc-842	155	4	journal	journal	NOUN
ijtc-842	155	5	of	of	ADP
ijtc-842	155	6	tax	tax	PROPN
ijtc-842	155	7	&	&	CCONJ
ijtc-842	155	8	accounting	accounting	PROPN
ijtc-842	155	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	155	10	c.	c.	PROPN
ijtc-842	155	11	determination	determination	NOUN
ijtc-842	155	12	coefficient	coefficient	NOUN
ijtc-842	155	13	test	test	VERB
ijtc-842	155	14	the	the	DET
ijtc-842	155	15	value	value	NOUN
ijtc-842	155	16	of	of	ADP
ijtc-842	155	17	the	the	DET
ijtc-842	155	18	coefficient	coefficient	NOUN
ijtc-842	155	19	of	of	ADP
ijtc-842	155	20	determination	determination	NOUN
ijtc-842	155	21	is	be	AUX
ijtc-842	155	22	obtained	obtain	VERB
ijtc-842	155	23	through	through	ADP
ijtc-842	155	24	the	the	DET
ijtc-842	155	25	results	result	NOUN
ijtc-842	155	26	of	of	ADP
ijtc-842	155	27	processing	processing	NOUN
ijtc-842	155	28	usingsoftware	usingsoftware	NOUN
ijtc-842	155	29	statistic	statistic	ADJ
ijtc-842	155	30	jasp	jasp	NOUN
ijtc-842	155	31	v.	v.	ADP
ijtc-842	155	32	0.17.2.1	0.17.2.1	NOUN
ijtc-842	155	33	for	for	ADP
ijtc-842	155	34	windows	window	NOUN
ijtc-842	155	35	,	,	PUNCT
ijtc-842	155	36	as	as	SCONJ
ijtc-842	155	37	presented	present	VERB
ijtc-842	155	38	below	below	ADP
ijtc-842	155	39	:	:	PUNCT
ijtc-842	155	40	table	table	NOUN
ijtc-842	155	41	12	12	NUM
ijtc-842	155	42	determination	determination	NOUN
ijtc-842	155	43	coefficient	coefficient	NOUN
ijtc-842	155	44	test	test	NOUN
ijtc-842	155	45	results	result	VERB
ijtc-842	155	46	model	model	NOUN
ijtc-842	155	47	summary	summary	NOUN
ijtc-842	155	48	financial	financial	ADJ
ijtc-842	155	49	performance	performance	NOUN
ijtc-842	155	50	accountability	accountability	NOUN
ijtc-842	155	51	model	model	NOUN
ijtc-842	155	52	r	r	NOUN
ijtc-842	155	53	r²	r²	NOUN
ijtc-842	155	54	adjusted	adjust	VERB
ijtc-842	155	55	r²	r²	NOUN
ijtc-842	155	56	rmse	rmse	NOUN
ijtc-842	155	57	h₀	h₀	NOUN
ijtc-842	155	58	0.000	0.000	NUM
ijtc-842	155	59	0.000	0.000	NUM
ijtc-842	155	60	0.000	0.000	NUM
ijtc-842	155	61	0.486	0.486	NUM
ijtc-842	155	62	h₁	h₁	NOUN
ijtc-842	155	63	0.863	0.863	NUM
ijtc-842	155	64	0.745	0.745	NUM
ijtc-842	155	65	0.734	0.734	NUM
ijtc-842	155	66	0.250	0.250	NUM
ijtc-842	155	67	source	source	NOUN
ijtc-842	155	68	:	:	PUNCT
ijtc-842	155	69	jasp	jasp	NOUN
ijtc-842	155	70	output	output	NOUN
ijtc-842	155	71	results	result	NOUN
ijtc-842	155	72	(	(	PUNCT
ijtc-842	155	73	2023	2023	NUM
ijtc-842	155	74	)	)	PUNCT
ijtc-842	155	75	according	accord	VERB
ijtc-842	155	76	to	to	ADP
ijtc-842	155	77	table	table	NOUN
ijtc-842	155	78	12	12	NUM
ijtc-842	155	79	,	,	PUNCT
ijtc-842	155	80	the	the	DET
ijtc-842	155	81	value	value	NOUN
ijtc-842	155	82	of	of	ADP
ijtc-842	155	83	r2	r2	PROPN
ijtc-842	155	84	is	be	AUX
ijtc-842	155	85	0.745	0.745	NUM
ijtc-842	155	86	,	,	PUNCT
ijtc-842	155	87	which	which	PRON
ijtc-842	155	88	indicates	indicate	VERB
ijtc-842	155	89	that	that	SCONJ
ijtc-842	155	90	the	the	DET
ijtc-842	155	91	variables	variables	ADJ
ijtc-842	155	92	government	government	NOUN
ijtc-842	155	93	accounting	accounting	NOUN
ijtc-842	155	94	standards	standard	NOUN
ijtc-842	155	95	(	(	PUNCT
ijtc-842	155	96	x1	x1	PROPN
ijtc-842	155	97	)	)	PUNCT
ijtc-842	155	98	and	and	CCONJ
ijtc-842	155	99	quality	quality	NOUN
ijtc-842	155	100	of	of	ADP
ijtc-842	155	101	financial	financial	ADJ
ijtc-842	155	102	statements	statement	NOUN
ijtc-842	155	103	(	(	PUNCT
ijtc-842	155	104	x2	x2	X
ijtc-842	155	105	)	)	PUNCT
ijtc-842	155	106	have	have	VERB
ijtc-842	155	107	an	an	DET
ijtc-842	155	108	impact	impact	NOUN
ijtc-842	155	109	on	on	ADP
ijtc-842	155	110	74.5	74.5	NUM
ijtc-842	155	111	%	%	NOUN
ijtc-842	155	112	of	of	ADP
ijtc-842	155	113	accountability	accountability	NOUN
ijtc-842	155	114	of	of	ADP
ijtc-842	155	115	financial	financial	ADJ
ijtc-842	155	116	performance	performance	NOUN
ijtc-842	155	117	.	.	PUNCT
ijtc-842	156	1	compliance	compliance	NOUN
ijtc-842	156	2	with	with	ADP
ijtc-842	156	3	legal	legal	ADJ
ijtc-842	156	4	requirements	requirement	NOUN
ijtc-842	156	5	,	,	PUNCT
ijtc-842	156	6	the	the	DET
ijtc-842	156	7	clarity	clarity	NOUN
ijtc-842	156	8	of	of	ADP
ijtc-842	156	9	budget	budget	NOUN
ijtc-842	156	10	targets	target	NOUN
ijtc-842	156	11	,	,	PUNCT
ijtc-842	156	12	internal	internal	ADJ
ijtc-842	156	13	control	control	NOUN
ijtc-842	156	14	systems	system	NOUN
ijtc-842	156	15	,	,	PUNCT
ijtc-842	156	16	the	the	DET
ijtc-842	156	17	competence	competence	NOUN
ijtc-842	156	18	of	of	ADP
ijtc-842	156	19	human	human	ADJ
ijtc-842	156	20	resources	resource	NOUN
ijtc-842	156	21	,	,	PUNCT
ijtc-842	156	22	and	and	CCONJ
ijtc-842	156	23	other	other	ADJ
ijtc-842	156	24	variables	variable	NOUN
ijtc-842	156	25	not	not	PART
ijtc-842	156	26	included	include	VERB
ijtc-842	156	27	in	in	ADP
ijtc-842	156	28	this	this	DET
ijtc-842	156	29	study	study	NOUN
ijtc-842	156	30	all	all	PRON
ijtc-842	156	31	have	have	VERB
ijtc-842	156	32	an	an	DET
ijtc-842	156	33	impact	impact	NOUN
ijtc-842	156	34	on	on	ADP
ijtc-842	156	35	the	the	DET
ijtc-842	156	36	remaining	remain	VERB
ijtc-842	156	37	25.5	25.5	NUM
ijtc-842	156	38	%	%	NOUN
ijtc-842	156	39	.	.	PUNCT
ijtc-842	157	1	the	the	DET
ijtc-842	157	2	influence	influence	NOUN
ijtc-842	157	3	of	of	ADP
ijtc-842	157	4	application	application	NOUN
ijtc-842	157	5	of	of	ADP
ijtc-842	157	6	government	government	NOUN
ijtc-842	157	7	accounting	accounting	NOUN
ijtc-842	157	8	standards	standard	NOUN
ijtc-842	157	9	on	on	ADP
ijtc-842	157	10	financial	financial	ADJ
ijtc-842	157	11	performance	performance	NOUN
ijtc-842	157	12	accountability	accountability	NOUN
ijtc-842	157	13	of	of	ADP
ijtc-842	157	14	tanjungpinang	tanjungpinang	NOUN
ijtc-842	157	15	city	city	NOUN
ijtc-842	157	16	government	government	NOUN
ijtc-842	157	17	the	the	DET
ijtc-842	157	18	government	government	NOUN
ijtc-842	157	19	accounting	accounting	PROPN
ijtc-842	157	20	standard	standard	PROPN
ijtc-842	157	21	variable	variable	NOUN
ijtc-842	157	22	has	have	VERB
ijtc-842	157	23	a	a	DET
ijtc-842	157	24	strong	strong	ADJ
ijtc-842	157	25	impact	impact	NOUN
ijtc-842	157	26	on	on	ADP
ijtc-842	157	27	financial	financial	ADJ
ijtc-842	157	28	performance	performance	NOUN
ijtc-842	157	29	accountability	accountability	NOUN
ijtc-842	157	30	and	and	CCONJ
ijtc-842	157	31	a	a	DET
ijtc-842	157	32	positive	positive	ADJ
ijtc-842	157	33	coefficient	coefficient	NOUN
ijtc-842	157	34	value	value	NOUN
ijtc-842	157	35	.	.	PUNCT
ijtc-842	158	1	thus	thus	ADV
ijtc-842	158	2	,	,	PUNCT
ijtc-842	158	3	the	the	DET
ijtc-842	158	4	first	first	ADJ
ijtc-842	158	5	supposition	supposition	NOUN
ijtc-842	158	6	—	—	PUNCT
ijtc-842	158	7	that	that	SCONJ
ijtc-842	158	8	the	the	DET
ijtc-842	158	9	application	application	NOUN
ijtc-842	158	10	of	of	ADP
ijtc-842	158	11	government	government	NOUN
ijtc-842	158	12	accounting	accounting	NOUN
ijtc-842	158	13	standards	standard	NOUN
ijtc-842	158	14	significantly	significantly	ADV
ijtc-842	158	15	improves	improve	VERB
ijtc-842	158	16	financial	financial	ADJ
ijtc-842	158	17	performance	performance	NOUN
ijtc-842	158	18	accountability	accountability	NOUN
ijtc-842	158	19	—	—	PUNCT
ijtc-842	158	20	is	be	AUX
ijtc-842	158	21	accepted	accept	VERB
ijtc-842	158	22	.	.	PUNCT
ijtc-842	159	1	financial	financial	ADJ
ijtc-842	159	2	performance	performance	NOUN
ijtc-842	159	3	accountability	accountability	NOUN
ijtc-842	159	4	will	will	AUX
ijtc-842	159	5	rise	rise	VERB
ijtc-842	159	6	to	to	ADP
ijtc-842	159	7	a	a	DET
ijtc-842	159	8	greater	great	ADJ
ijtc-842	159	9	extent	extent	NOUN
ijtc-842	159	10	in	in	ADP
ijtc-842	159	11	an	an	DET
ijtc-842	159	12	opd	opd	NOUN
ijtc-842	159	13	the	the	DET
ijtc-842	159	14	more	more	ADV
ijtc-842	159	15	effectively	effectively	ADV
ijtc-842	159	16	government	government	NOUN
ijtc-842	159	17	accounting	accounting	NOUN
ijtc-842	159	18	standards	standard	NOUN
ijtc-842	159	19	are	be	AUX
ijtc-842	159	20	implemented	implement	VERB
ijtc-842	159	21	.	.	PUNCT
ijtc-842	160	1	the	the	DET
ijtc-842	160	2	development	development	NOUN
ijtc-842	160	3	and	and	CCONJ
ijtc-842	160	4	implementation	implementation	NOUN
ijtc-842	160	5	of	of	ADP
ijtc-842	160	6	clear	clear	ADJ
ijtc-842	160	7	,	,	PUNCT
ijtc-842	160	8	accurate	accurate	ADJ
ijtc-842	160	9	,	,	PUNCT
ijtc-842	160	10	orderly	orderly	ADJ
ijtc-842	160	11	,	,	PUNCT
ijtc-842	160	12	and	and	CCONJ
ijtc-842	160	13	effective	effective	ADJ
ijtc-842	160	14	accountability	accountability	NOUN
ijtc-842	160	15	are	be	AUX
ijtc-842	160	16	also	also	ADV
ijtc-842	160	17	impacted	impact	VERB
ijtc-842	160	18	by	by	ADP
ijtc-842	160	19	the	the	DET
ijtc-842	160	20	growing	grow	VERB
ijtc-842	160	21	public	public	ADJ
ijtc-842	160	22	demand	demand	NOUN
ijtc-842	160	23	for	for	ADP
ijtc-842	160	24	government	government	NOUN
ijtc-842	160	25	performance	performance	NOUN
ijtc-842	160	26	that	that	PRON
ijtc-842	160	27	must	must	AUX
ijtc-842	160	28	be	be	AUX
ijtc-842	160	29	accountable	accountable	ADJ
ijtc-842	160	30	in	in	ADP
ijtc-842	160	31	all	all	DET
ijtc-842	160	32	areas	area	NOUN
ijtc-842	160	33	,	,	PUNCT
ijtc-842	160	34	particularly	particularly	ADV
ijtc-842	160	35	money	money	NOUN
ijtc-842	160	36	.	.	PUNCT
ijtc-842	161	1	the	the	DET
ijtc-842	161	2	government	government	NOUN
ijtc-842	161	3	can	can	AUX
ijtc-842	161	4	achieve	achieve	VERB
ijtc-842	161	5	accountable	accountable	ADJ
ijtc-842	161	6	financial	financial	ADJ
ijtc-842	161	7	performance	performance	NOUN
ijtc-842	161	8	by	by	ADP
ijtc-842	161	9	fulfilling	fulfil	VERB
ijtc-842	161	10	accountability	accountability	NOUN
ijtc-842	161	11	commitments	commitment	NOUN
ijtc-842	161	12	.	.	PUNCT
ijtc-842	162	1	in	in	ADP
ijtc-842	162	2	practice	practice	NOUN
ijtc-842	162	3	,	,	PUNCT
ijtc-842	162	4	accountability	accountability	NOUN
ijtc-842	162	5	can	can	AUX
ijtc-842	162	6	improve	improve	VERB
ijtc-842	162	7	engagement	engagement	NOUN
ijtc-842	162	8	,	,	PUNCT
ijtc-842	162	9	trust	trust	NOUN
ijtc-842	162	10	,	,	PUNCT
ijtc-842	162	11	and	and	CCONJ
ijtc-842	162	12	even	even	ADV
ijtc-842	162	13	inspire	inspire	VERB
ijtc-842	162	14	continued	continued	ADJ
ijtc-842	162	15	improvement	improvement	NOUN
ijtc-842	162	16	in	in	ADP
ijtc-842	162	17	government	government	NOUN
ijtc-842	162	18	performance	performance	NOUN
ijtc-842	162	19	.	.	PUNCT
ijtc-842	163	1	the	the	DET
ijtc-842	163	2	findings	finding	NOUN
ijtc-842	163	3	of	of	ADP
ijtc-842	163	4	this	this	DET
ijtc-842	163	5	study	study	NOUN
ijtc-842	163	6	are	be	AUX
ijtc-842	163	7	consistent	consistent	ADJ
ijtc-842	163	8	with	with	ADP
ijtc-842	163	9	research	research	NOUN
ijtc-842	163	10	(	(	PUNCT
ijtc-842	163	11	firiyani	firiyani	PROPN
ijtc-842	163	12	&	&	CCONJ
ijtc-842	163	13	herawati	herawati	PROPN
ijtc-842	163	14	,	,	PUNCT
ijtc-842	163	15	2019	2019	NUM
ijtc-842	163	16	)	)	PUNCT
ijtc-842	163	17	that	that	PRON
ijtc-842	163	18	claims	claim	VERB
ijtc-842	163	19	that	that	SCONJ
ijtc-842	163	20	financial	financial	ADJ
ijtc-842	163	21	performance	performance	NOUN
ijtc-842	163	22	accountability	accountability	NOUN
ijtc-842	163	23	is	be	AUX
ijtc-842	163	24	positively	positively	ADV
ijtc-842	163	25	and	and	CCONJ
ijtc-842	163	26	significantly	significantly	ADV
ijtc-842	163	27	impacted	impact	VERB
ijtc-842	163	28	by	by	ADP
ijtc-842	163	29	government	government	NOUN
ijtc-842	163	30	accounting	accounting	NOUN
ijtc-842	163	31	standards	standard	NOUN
ijtc-842	163	32	.	.	PUNCT
ijtc-842	164	1	as	as	ADP
ijtc-842	164	2	a	a	DET
ijtc-842	164	3	method	method	NOUN
ijtc-842	164	4	of	of	ADP
ijtc-842	164	5	public	public	ADJ
ijtc-842	164	6	accountability	accountability	NOUN
ijtc-842	164	7	,	,	PUNCT
ijtc-842	164	8	public	public	ADJ
ijtc-842	164	9	sector	sector	NOUN
ijtc-842	164	10	accounting	accounting	NOUN
ijtc-842	164	11	is	be	AUX
ijtc-842	164	12	a	a	DET
ijtc-842	164	13	system	system	NOUN
ijtc-842	164	14	of	of	ADP
ijtc-842	164	15	accounting	accounting	NOUN
ijtc-842	164	16	that	that	PRON
ijtc-842	164	17	will	will	AUX
ijtc-842	164	18	be	be	AUX
ijtc-842	164	19	utilized	utilize	VERB
ijtc-842	164	20	by	by	ADP
ijtc-842	164	21	institutions	institution	NOUN
ijtc-842	164	22	in	in	ADP
ijtc-842	164	23	government	government	NOUN
ijtc-842	164	24	.	.	PUNCT
ijtc-842	165	1	the	the	DET
ijtc-842	165	2	public	public	NOUN
ijtc-842	165	3	asks	ask	VERB
ijtc-842	165	4	the	the	DET
ijtc-842	165	5	government	government	NOUN
ijtc-842	165	6	to	to	PART
ijtc-842	165	7	run	run	VERB
ijtc-842	165	8	as	as	ADP
ijtc-842	165	9	transparently	transparently	ADV
ijtc-842	165	10	,	,	PUNCT
ijtc-842	165	11	responsibly	responsibly	ADV
ijtc-842	165	12	,	,	PUNCT
ijtc-842	165	13	and	and	CCONJ
ijtc-842	165	14	effectively	effectively	ADV
ijtc-842	165	15	as	as	ADP
ijtc-842	165	16	possible	possible	ADJ
ijtc-842	165	17	.	.	PUNCT
ijtc-842	166	1	organizations	organization	NOUN
ijtc-842	166	2	in	in	ADP
ijtc-842	166	3	the	the	DET
ijtc-842	166	4	public	public	ADJ
ijtc-842	166	5	sector	sector	NOUN
ijtc-842	166	6	are	be	AUX
ijtc-842	166	7	obligated	obligate	VERB
ijtc-842	166	8	to	to	PART
ijtc-842	166	9	manage	manage	VERB
ijtc-842	166	10	economic	economic	ADJ
ijtc-842	166	11	costs	cost	NOUN
ijtc-842	166	12	for	for	ADP
ijtc-842	166	13	public	public	ADJ
ijtc-842	166	14	usage	usage	NOUN
ijtc-842	166	15	and	and	CCONJ
ijtc-842	166	16	the	the	DET
ijtc-842	166	17	effects	effect	NOUN
ijtc-842	166	18	of	of	ADP
ijtc-842	166	19	the	the	DET
ijtc-842	166	20	actions	action	NOUN
ijtc-842	166	21	undertaken	undertake	VERB
ijtc-842	166	22	more	more	ADV
ijtc-842	166	23	effectively	effectively	ADV
ijtc-842	166	24	.	.	PUNCT
ijtc-842	167	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	167	2	the	the	DET
ijtc-842	167	3	influence	influence	NOUN
ijtc-842	167	4	of	of	ADP
ijtc-842	167	5	application	application	NOUN
ijtc-842	167	6	of	of	ADP
ijtc-842	167	7	government	government	NOUN
ijtc-842	167	8	accounting	accounting	NOUN
ijtc-842	167	9	standards	standard	NOUN
ijtc-842	167	10	and	and	CCONJ
ijtc-842	167	11	the	the	DET
ijtc-842	167	12	quality	quality	NOUN
ijtc-842	167	13	of	of	ADP
ijtc-842	167	14	financial	financial	ADJ
ijtc-842	167	15	reports	report	NOUN
ijtc-842	167	16	on	on	ADP
ijtc-842	167	17	the	the	DET
ijtc-842	167	18	accountability	accountability	NOUN
ijtc-842	167	19	of	of	ADP
ijtc-842	167	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	167	21	government	government	NOUN
ijtc-842	167	22	’s	’s	PART
ijtc-842	167	23	financial	financial	ADJ
ijtc-842	167	24	performance	performance	NOUN
ijtc-842	167	25	indra	indra	NOUN
ijtc-842	167	26	,	,	PUNCT
ijtc-842	167	27	febrian	febrian	NOUN
ijtc-842	167	28	,	,	PUNCT
ijtc-842	167	29	putri	putri	ADJ
ijtc-842	167	30	317	317	NUM
ijtc-842	167	31	|	|	ADV
ijtc-842	167	32	ilomata	ilomata	PROPN
ijtc-842	167	33	international	international	ADJ
ijtc-842	167	34	journal	journal	NOUN
ijtc-842	167	35	of	of	ADP
ijtc-842	167	36	tax	tax	PROPN
ijtc-842	167	37	&	&	CCONJ
ijtc-842	167	38	accounting	account	VERB
ijtc-842	167	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	167	40	this	this	DET
ijtc-842	167	41	research	research	NOUN
ijtc-842	167	42	is	be	AUX
ijtc-842	167	43	in	in	ADP
ijtc-842	167	44	line	line	NOUN
ijtc-842	167	45	with	with	ADP
ijtc-842	167	46	research	research	NOUN
ijtc-842	167	47	conducted	conduct	VERB
ijtc-842	167	48	by	by	ADP
ijtc-842	167	49	(	(	PUNCT
ijtc-842	167	50	firiyani	firiyani	PROPN
ijtc-842	167	51	&	&	CCONJ
ijtc-842	167	52	herawati	herawati	PROPN
ijtc-842	167	53	,	,	PUNCT
ijtc-842	167	54	2019	2019	NUM
ijtc-842	167	55	)	)	PUNCT
ijtc-842	168	1	wich	wich	PRON
ijtc-842	168	2	found	find	VERB
ijtc-842	168	3	that	that	SCONJ
ijtc-842	168	4	accrual	accrual	ADJ
ijtc-842	168	5	-	-	PUNCT
ijtc-842	168	6	based	base	VERB
ijtc-842	168	7	governemnt	governemnt	PROPN
ijtc-842	168	8	accounting	accounting	NOUN
ijtc-842	168	9	standards	standard	NOUN
ijtc-842	168	10	,	,	PUNCT
ijtc-842	168	11	internal	internal	ADJ
ijtc-842	168	12	control	control	NOUN
ijtc-842	168	13	system	system	NOUN
ijtc-842	168	14	,	,	PUNCT
ijtc-842	168	15	and	and	CCONJ
ijtc-842	168	16	quality	quality	NOUN
ijtc-842	168	17	of	of	ADP
ijtc-842	168	18	financial	financial	ADJ
ijtc-842	168	19	reports	report	NOUN
ijtc-842	168	20	infl;uence	infl;uence	VERB
ijtc-842	168	21	the	the	DET
ijtc-842	168	22	accountability	accountability	NOUN
ijtc-842	168	23	of	of	ADP
ijtc-842	168	24	government	government	NOUN
ijtc-842	168	25	financial	financial	ADJ
ijtc-842	168	26	performance	performance	NOUN
ijtc-842	168	27	.	.	PUNCT
ijtc-842	169	1	the	the	DET
ijtc-842	169	2	influence	influence	NOUN
ijtc-842	169	3	of	of	ADP
ijtc-842	169	4	the	the	DET
ijtc-842	169	5	quality	quality	NOUN
ijtc-842	169	6	of	of	ADP
ijtc-842	169	7	financial	financial	ADJ
ijtc-842	169	8	statements	statement	NOUN
ijtc-842	169	9	on	on	ADP
ijtc-842	169	10	the	the	DET
ijtc-842	169	11	financial	financial	ADJ
ijtc-842	169	12	performance	performance	NOUN
ijtc-842	169	13	accountability	accountability	NOUN
ijtc-842	169	14	of	of	ADP
ijtc-842	169	15	the	the	DET
ijtc-842	169	16	tanjungpinang	tanjungpinang	NOUN
ijtc-842	169	17	city	city	NOUN
ijtc-842	169	18	government	government	NOUN
ijtc-842	169	19	with	with	ADP
ijtc-842	169	20	a	a	DET
ijtc-842	169	21	profitability	profitability	NOUN
ijtc-842	169	22	value	value	NOUN
ijtc-842	169	23	of	of	ADP
ijtc-842	169	24	less	less	ADJ
ijtc-842	169	25	than	than	ADP
ijtc-842	169	26	0.05	0.05	NUM
ijtc-842	169	27	,	,	PUNCT
ijtc-842	169	28	or	or	CCONJ
ijtc-842	169	29	0.001	0.001	NUM
ijtc-842	169	30	,	,	PUNCT
ijtc-842	169	31	the	the	DET
ijtc-842	169	32	financial	financial	ADJ
ijtc-842	169	33	report	report	NOUN
ijtc-842	169	34	quality	quality	NOUN
ijtc-842	169	35	variable	variable	NOUN
ijtc-842	169	36	exhibits	exhibit	VERB
ijtc-842	169	37	a	a	DET
ijtc-842	169	38	positive	positive	ADJ
ijtc-842	169	39	coefficient	coefficient	NOUN
ijtc-842	169	40	value	value	NOUN
ijtc-842	169	41	and	and	CCONJ
ijtc-842	169	42	significantly	significantly	ADV
ijtc-842	169	43	influences	influence	VERB
ijtc-842	169	44	financial	financial	ADJ
ijtc-842	169	45	performance	performance	NOUN
ijtc-842	169	46	accountability	accountability	NOUN
ijtc-842	169	47	.	.	PUNCT
ijtc-842	170	1	as	as	ADP
ijtc-842	170	2	a	a	DET
ijtc-842	170	3	result	result	NOUN
ijtc-842	170	4	,	,	PUNCT
ijtc-842	170	5	the	the	DET
ijtc-842	170	6	second	second	ADJ
ijtc-842	170	7	hypothesis	hypothesis	NOUN
ijtc-842	170	8	—	—	PUNCT
ijtc-842	170	9	that	that	SCONJ
ijtc-842	170	10	the	the	DET
ijtc-842	170	11	reliability	reliability	NOUN
ijtc-842	170	12	of	of	ADP
ijtc-842	170	13	financial	financial	ADJ
ijtc-842	170	14	statements	statement	NOUN
ijtc-842	170	15	influences	influence	VERB
ijtc-842	170	16	financial	financial	ADJ
ijtc-842	170	17	performance	performance	NOUN
ijtc-842	170	18	accountability	accountability	NOUN
ijtc-842	170	19	in	in	ADP
ijtc-842	170	20	a	a	DET
ijtc-842	170	21	positive	positive	ADJ
ijtc-842	170	22	and	and	CCONJ
ijtc-842	170	23	significant	significant	ADJ
ijtc-842	170	24	way	way	NOUN
ijtc-842	170	25	—	—	PUNCT
ijtc-842	170	26	is	be	AUX
ijtc-842	170	27	accepted	accept	VERB
ijtc-842	170	28	.	.	PUNCT
ijtc-842	171	1	financial	financial	ADJ
ijtc-842	171	2	reports	report	NOUN
ijtc-842	171	3	for	for	ADP
ijtc-842	171	4	the	the	DET
ijtc-842	171	5	public	public	ADJ
ijtc-842	171	6	sector	sector	NOUN
ijtc-842	171	7	are	be	AUX
ijtc-842	171	8	crucial	crucial	ADJ
ijtc-842	171	9	for	for	ADP
ijtc-842	171	10	establishing	establish	VERB
ijtc-842	171	11	a	a	DET
ijtc-842	171	12	responsible	responsible	ADJ
ijtc-842	171	13	government	government	NOUN
ijtc-842	171	14	.	.	PUNCT
ijtc-842	172	1	financial	financial	ADJ
ijtc-842	172	2	reports	report	NOUN
ijtc-842	172	3	given	give	VERB
ijtc-842	172	4	by	by	ADP
ijtc-842	172	5	the	the	DET
ijtc-842	172	6	public	public	ADJ
ijtc-842	172	7	sector	sector	NOUN
ijtc-842	172	8	accounting	accounting	NOUN
ijtc-842	172	9	must	must	AUX
ijtc-842	172	10	be	be	AUX
ijtc-842	172	11	of	of	ADP
ijtc-842	172	12	a	a	DET
ijtc-842	172	13	high	high	ADJ
ijtc-842	172	14	standard	standard	NOUN
ijtc-842	172	15	because	because	SCONJ
ijtc-842	172	16	this	this	PRON
ijtc-842	172	17	is	be	AUX
ijtc-842	172	18	a	a	DET
ijtc-842	172	19	way	way	NOUN
ijtc-842	172	20	of	of	ADP
ijtc-842	172	21	accountable	accountable	ADJ
ijtc-842	172	22	financial	financial	ADJ
ijtc-842	172	23	execution	execution	NOUN
ijtc-842	172	24	.	.	PUNCT
ijtc-842	173	1	the	the	DET
ijtc-842	173	2	findings	finding	NOUN
ijtc-842	173	3	of	of	ADP
ijtc-842	173	4	this	this	DET
ijtc-842	173	5	study	study	NOUN
ijtc-842	173	6	are	be	AUX
ijtc-842	173	7	consistent	consistent	ADJ
ijtc-842	173	8	with	with	ADP
ijtc-842	173	9	research	research	NOUN
ijtc-842	173	10	(	(	PUNCT
ijtc-842	173	11	ridzal	ridzal	NOUN
ijtc-842	173	12	,	,	PUNCT
ijtc-842	173	13	2020	2020	NUM
ijtc-842	173	14	)	)	PUNCT
ijtc-842	173	15	,	,	PUNCT
ijtc-842	173	16	which	which	PRON
ijtc-842	173	17	asserts	assert	VERB
ijtc-842	173	18	that	that	SCONJ
ijtc-842	173	19	financial	financial	ADJ
ijtc-842	173	20	performance	performance	NOUN
ijtc-842	173	21	responsibility	responsibility	NOUN
ijtc-842	173	22	is	be	AUX
ijtc-842	173	23	positively	positively	ADV
ijtc-842	173	24	and	and	CCONJ
ijtc-842	173	25	significantly	significantly	ADV
ijtc-842	173	26	impacted	impact	VERB
ijtc-842	173	27	by	by	ADP
ijtc-842	173	28	the	the	DET
ijtc-842	173	29	caliber	caliber	NOUN
ijtc-842	173	30	of	of	ADP
ijtc-842	173	31	financial	financial	ADJ
ijtc-842	173	32	reports	report	NOUN
ijtc-842	173	33	.	.	PUNCT
ijtc-842	174	1	the	the	DET
ijtc-842	174	2	accountability	accountability	NOUN
ijtc-842	174	3	for	for	ADP
ijtc-842	174	4	the	the	DET
ijtc-842	174	5	financial	financial	ADJ
ijtc-842	174	6	performance	performance	NOUN
ijtc-842	174	7	of	of	ADP
ijtc-842	174	8	government	government	NOUN
ijtc-842	174	9	agencies	agency	NOUN
ijtc-842	174	10	that	that	PRON
ijtc-842	174	11	submit	submit	VERB
ijtc-842	174	12	financial	financial	ADJ
ijtc-842	174	13	reports	report	NOUN
ijtc-842	174	14	in	in	ADP
ijtc-842	174	15	compliance	compliance	NOUN
ijtc-842	174	16	with	with	ADP
ijtc-842	174	17	government	government	NOUN
ijtc-842	174	18	accounting	accounting	NOUN
ijtc-842	174	19	standards	standard	NOUN
ijtc-842	174	20	will	will	AUX
ijtc-842	174	21	result	result	VERB
ijtc-842	174	22	in	in	ADP
ijtc-842	174	23	quality	quality	NOUN
ijtc-842	174	24	financial	financial	ADJ
ijtc-842	174	25	reports	report	NOUN
ijtc-842	174	26	,	,	PUNCT
ijtc-842	174	27	regardless	regardless	ADV
ijtc-842	174	28	of	of	ADP
ijtc-842	174	29	how	how	SCONJ
ijtc-842	174	30	well	well	ADV
ijtc-842	174	31	the	the	DET
ijtc-842	174	32	resulting	result	VERB
ijtc-842	174	33	financial	financial	ADJ
ijtc-842	174	34	reports	report	NOUN
ijtc-842	174	35	are	be	AUX
ijtc-842	174	36	produced	produce	VERB
ijtc-842	174	37	.	.	PUNCT
ijtc-842	175	1	as	as	ADP
ijtc-842	175	2	a	a	DET
ijtc-842	175	3	form	form	NOUN
ijtc-842	175	4	of	of	ADP
ijtc-842	175	5	accountability	accountability	NOUN
ijtc-842	175	6	,	,	PUNCT
ijtc-842	175	7	the	the	DET
ijtc-842	175	8	financial	financial	ADJ
ijtc-842	175	9	reports	report	NOUN
ijtc-842	175	10	used	use	VERB
ijtc-842	175	11	to	to	PART
ijtc-842	175	12	measure	measure	VERB
ijtc-842	175	13	accountability	accountability	NOUN
ijtc-842	175	14	for	for	ADP
ijtc-842	175	15	an	an	DET
ijtc-842	175	16	agency	agency	NOUN
ijtc-842	175	17	's	's	PART
ijtc-842	175	18	performance	performance	NOUN
ijtc-842	175	19	should	should	AUX
ijtc-842	175	20	be	be	AUX
ijtc-842	175	21	able	able	ADJ
ijtc-842	175	22	to	to	PART
ijtc-842	175	23	give	give	VERB
ijtc-842	175	24	accurate	accurate	ADJ
ijtc-842	175	25	and	and	CCONJ
ijtc-842	175	26	understandable	understandable	ADJ
ijtc-842	175	27	information	information	NOUN
ijtc-842	175	28	.	.	PUNCT
ijtc-842	176	1	correct	correct	ADJ
ijtc-842	176	2	application	application	NOUN
ijtc-842	176	3	of	of	ADP
ijtc-842	176	4	government	government	NOUN
ijtc-842	176	5	accounting	accounting	NOUN
ijtc-842	176	6	standards	standard	NOUN
ijtc-842	176	7	will	will	AUX
ijtc-842	176	8	have	have	VERB
ijtc-842	176	9	an	an	DET
ijtc-842	176	10	impact	impact	NOUN
ijtc-842	176	11	on	on	ADP
ijtc-842	176	12	raising	raise	VERB
ijtc-842	176	13	the	the	DET
ijtc-842	176	14	caliber	caliber	NOUN
ijtc-842	176	15	of	of	ADP
ijtc-842	176	16	financial	financial	ADJ
ijtc-842	176	17	reports	report	NOUN
ijtc-842	176	18	produced	produce	VERB
ijtc-842	176	19	by	by	ADP
ijtc-842	176	20	the	the	DET
ijtc-842	176	21	government	government	NOUN
ijtc-842	176	22	(	(	PUNCT
ijtc-842	176	23	aprilianti	aprilianti	X
ijtc-842	176	24	et	et	PROPN
ijtc-842	176	25	al	al	PROPN
ijtc-842	176	26	.	.	PROPN
ijtc-842	176	27	,	,	PUNCT
ijtc-842	176	28	2020	2020	NUM
ijtc-842	176	29	)	)	PUNCT
ijtc-842	176	30	.	.	PUNCT
ijtc-842	177	1	this	this	DET
ijtc-842	177	2	research	research	NOUN
ijtc-842	177	3	is	be	AUX
ijtc-842	177	4	in	in	ADP
ijtc-842	177	5	line	line	NOUN
ijtc-842	177	6	with	with	ADP
ijtc-842	177	7	research	research	NOUN
ijtc-842	177	8	conducted	conduct	VERB
ijtc-842	177	9	by	by	ADP
ijtc-842	177	10	based	base	VERB
ijtc-842	177	11	on	on	ADP
ijtc-842	177	12	(	(	PUNCT
ijtc-842	177	13	ridzal	ridzal	NOUN
ijtc-842	177	14	,	,	PUNCT
ijtc-842	177	15	2020	2020	NUM
ijtc-842	177	16	)	)	PUNCT
ijtc-842	177	17	research	research	NOUN
ijtc-842	177	18	,	,	PUNCT
ijtc-842	177	19	it	it	PRON
ijtc-842	177	20	was	be	AUX
ijtc-842	177	21	found	find	VERB
ijtc-842	177	22	that	that	SCONJ
ijtc-842	177	23	the	the	DET
ijtc-842	177	24	quality	quality	NOUN
ijtc-842	177	25	of	of	ADP
ijtc-842	177	26	financial	financial	ADJ
ijtc-842	177	27	reports	report	NOUN
ijtc-842	177	28	has	have	VERB
ijtc-842	177	29	a	a	DET
ijtc-842	177	30	positive	positive	ADJ
ijtc-842	177	31	and	and	CCONJ
ijtc-842	177	32	significant	significant	ADJ
ijtc-842	177	33	effect	effect	NOUN
ijtc-842	177	34	on	on	ADP
ijtc-842	177	35	the	the	DET
ijtc-842	177	36	accountability	accountability	NOUN
ijtc-842	177	37	of	of	ADP
ijtc-842	177	38	bpkad	bpkad	ADJ
ijtc-842	177	39	financial	financial	ADJ
ijtc-842	177	40	performance	performance	NOUN
ijtc-842	177	41	in	in	ADP
ijtc-842	177	42	buton	buton	PROPN
ijtc-842	177	43	regency	regency	PROPN
ijtc-842	177	44	.	.	PUNCT
ijtc-842	178	1	the	the	DET
ijtc-842	178	2	influence	influence	NOUN
ijtc-842	178	3	of	of	ADP
ijtc-842	178	4	application	application	NOUN
ijtc-842	178	5	of	of	ADP
ijtc-842	178	6	government	government	NOUN
ijtc-842	178	7	accounting	accounting	NOUN
ijtc-842	178	8	standards	standard	NOUN
ijtc-842	178	9	and	and	CCONJ
ijtc-842	178	10	quality	quality	NOUN
ijtc-842	178	11	of	of	ADP
ijtc-842	178	12	financial	financial	ADJ
ijtc-842	178	13	reports	report	NOUN
ijtc-842	178	14	on	on	ADP
ijtc-842	178	15	financial	financial	ADJ
ijtc-842	178	16	performance	performance	NOUN
ijtc-842	178	17	accountability	accountability	NOUN
ijtc-842	178	18	of	of	ADP
ijtc-842	178	19	the	the	DET
ijtc-842	178	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	178	21	city	city	NOUN
ijtc-842	178	22	government	government	NOUN
ijtc-842	178	23	the	the	DET
ijtc-842	178	24	study	study	NOUN
ijtc-842	178	25	's	's	PART
ijtc-842	178	26	findings	finding	NOUN
ijtc-842	178	27	demonstrate	demonstrate	VERB
ijtc-842	178	28	that	that	SCONJ
ijtc-842	178	29	financial	financial	ADJ
ijtc-842	178	30	performance	performance	NOUN
ijtc-842	178	31	accountability	accountability	NOUN
ijtc-842	178	32	is	be	AUX
ijtc-842	178	33	positively	positively	ADV
ijtc-842	178	34	and	and	CCONJ
ijtc-842	178	35	significantly	significantly	ADV
ijtc-842	178	36	impacted	impact	VERB
ijtc-842	178	37	by	by	ADP
ijtc-842	178	38	government	government	NOUN
ijtc-842	178	39	accounting	accounting	NOUN
ijtc-842	178	40	standards	standard	NOUN
ijtc-842	178	41	and	and	CCONJ
ijtc-842	178	42	the	the	DET
ijtc-842	178	43	quality	quality	NOUN
ijtc-842	178	44	of	of	ADP
ijtc-842	178	45	financial	financial	ADJ
ijtc-842	178	46	reports	report	NOUN
ijtc-842	178	47	.	.	PUNCT
ijtc-842	179	1	the	the	DET
ijtc-842	179	2	test	test	NOUN
ijtc-842	179	3	for	for	ADP
ijtc-842	179	4	the	the	DET
ijtc-842	179	5	coefficient	coefficient	NOUN
ijtc-842	179	6	of	of	ADP
ijtc-842	179	7	determination	determination	NOUN
ijtc-842	179	8	of	of	ADP
ijtc-842	179	9	the	the	DET
ijtc-842	179	10	r	r	NOUN
ijtc-842	179	11	value	value	NOUN
ijtc-842	179	12	2	2	NUM
ijtc-842	179	13	results	result	NOUN
ijtc-842	179	14	,	,	PUNCT
ijtc-842	179	15	which	which	PRON
ijtc-842	179	16	show	show	VERB
ijtc-842	179	17	a	a	DET
ijtc-842	179	18	result	result	NOUN
ijtc-842	179	19	of	of	ADP
ijtc-842	179	20	0.745	0.745	NUM
ijtc-842	179	21	,	,	PUNCT
ijtc-842	179	22	confirm	confirm	VERB
ijtc-842	179	23	this	this	DET
ijtc-842	179	24	conclusion	conclusion	NOUN
ijtc-842	179	25	.	.	PUNCT
ijtc-842	180	1	this	this	PRON
ijtc-842	180	2	indicates	indicate	VERB
ijtc-842	180	3	that	that	SCONJ
ijtc-842	180	4	all	all	DET
ijtc-842	180	5	x	x	PRON
ijtc-842	180	6	variables	variable	NOUN
ijtc-842	180	7	simultaneously	simultaneously	ADV
ijtc-842	180	8	influence	influence	VERB
ijtc-842	180	9	y	y	PROPN
ijtc-842	180	10	variable	variable	NOUN
ijtc-842	180	11	by	by	ADP
ijtc-842	180	12	74.5	74.5	NUM
ijtc-842	180	13	%	%	NOUN
ijtc-842	180	14	,	,	PUNCT
ijtc-842	180	15	while	while	SCONJ
ijtc-842	180	16	the	the	DET
ijtc-842	180	17	remaining	remain	VERB
ijtc-842	180	18	25.5	25.5	NUM
ijtc-842	180	19	%	%	NOUN
ijtc-842	180	20	are	be	AUX
ijtc-842	180	21	influenced	influence	VERB
ijtc-842	180	22	by	by	ADP
ijtc-842	180	23	additional	additional	ADJ
ijtc-842	180	24	variables	variable	NOUN
ijtc-842	180	25	not	not	PART
ijtc-842	180	26	analyzed	analyze	VERB
ijtc-842	180	27	in	in	ADP
ijtc-842	180	28	this	this	DET
ijtc-842	180	29	study	study	NOUN
ijtc-842	180	30	.	.	PUNCT
ijtc-842	181	1	so	so	ADV
ijtc-842	181	2	that	that	SCONJ
ijtc-842	181	3	the	the	DET
ijtc-842	181	4	third	third	ADJ
ijtc-842	181	5	hypothesis	hypothesis	NOUN
ijtc-842	181	6	in	in	ADP
ijtc-842	181	7	this	this	DET
ijtc-842	181	8	study	study	NOUN
ijtc-842	181	9	,	,	PUNCT
ijtc-842	181	10	that	that	SCONJ
ijtc-842	181	11	financial	financial	ADJ
ijtc-842	181	12	performance	performance	NOUN
ijtc-842	181	13	accountability	accountability	NOUN
ijtc-842	181	14	has	have	VERB
ijtc-842	181	15	a	a	DET
ijtc-842	181	16	favorable	favorable	ADJ
ijtc-842	181	17	and	and	CCONJ
ijtc-842	181	18	significant	significant	ADJ
ijtc-842	181	19	impact	impact	NOUN
ijtc-842	181	20	on	on	ADP
ijtc-842	181	21	government	government	NOUN
ijtc-842	181	22	accounting	accounting	NOUN
ijtc-842	181	23	standards	standard	NOUN
ijtc-842	181	24	and	and	CCONJ
ijtc-842	181	25	the	the	DET
ijtc-842	181	26	quality	quality	NOUN
ijtc-842	181	27	of	of	ADP
ijtc-842	181	28	financial	financial	ADJ
ijtc-842	181	29	statements	statement	NOUN
ijtc-842	181	30	,	,	PUNCT
ijtc-842	181	31	is	be	AUX
ijtc-842	181	32	accepted.the	accepted.the	DET
ijtc-842	181	33	findings	finding	NOUN
ijtc-842	181	34	of	of	ADP
ijtc-842	181	35	this	this	DET
ijtc-842	181	36	study	study	NOUN
ijtc-842	181	37	are	be	AUX
ijtc-842	181	38	consistent	consistent	ADJ
ijtc-842	181	39	with	with	ADP
ijtc-842	181	40	research	research	NOUN
ijtc-842	181	41	by	by	ADP
ijtc-842	181	42	(	(	PUNCT
ijtc-842	181	43	agung	agung	PROPN
ijtc-842	181	44	,	,	PUNCT
ijtc-842	181	45	2020	2020	NUM
ijtc-842	181	46	)	)	PUNCT
ijtc-842	181	47	,	,	PUNCT
ijtc-842	181	48	which	which	PRON
ijtc-842	181	49	claims	claim	VERB
ijtc-842	181	50	that	that	SCONJ
ijtc-842	181	51	the	the	DET
ijtc-842	181	52	reliability	reliability	NOUN
ijtc-842	181	53	of	of	ADP
ijtc-842	181	54	financial	financial	ADJ
ijtc-842	181	55	reporting	reporting	NOUN
ijtc-842	181	56	has	have	VERB
ijtc-842	181	57	a	a	DET
ijtc-842	181	58	positive	positive	ADJ
ijtc-842	181	59	and	and	CCONJ
ijtc-842	181	60	significant	significant	ADJ
ijtc-842	181	61	impact	impact	NOUN
ijtc-842	181	62	on	on	ADP
ijtc-842	181	63	the	the	DET
ijtc-842	181	64	financial	financial	ADJ
ijtc-842	181	65	performance	performance	NOUN
ijtc-842	181	66	of	of	ADP
ijtc-842	181	67	local	local	ADJ
ijtc-842	181	68	governments	government	NOUN
ijtc-842	181	69	.	.	PUNCT
ijtc-842	182	1	additionally	additionally	ADV
ijtc-842	182	2	in	in	ADP
ijtc-842	182	3	line	line	NOUN
ijtc-842	182	4	with	with	ADP
ijtc-842	182	5	study	study	NOUN
ijtc-842	182	6	presented	present	VERB
ijtc-842	182	7	by	by	ADP
ijtc-842	182	8	riyani	riyani	PROPN
ijtc-842	182	9	&	&	CCONJ
ijtc-842	182	10	widajantie	widajantie	PROPN
ijtc-842	182	11	(	(	PUNCT
ijtc-842	182	12	2022	2022	NUM
ijtc-842	182	13	)	)	PUNCT
ijtc-842	182	14	,	,	PUNCT
ijtc-842	182	15	which	which	PRON
ijtc-842	182	16	claims	claim	VERB
ijtc-842	182	17	that	that	SCONJ
ijtc-842	182	18	financial	financial	ADJ
ijtc-842	182	19	performance	performance	NOUN
ijtc-842	182	20	accountability	accountability	NOUN
ijtc-842	182	21	is	be	AUX
ijtc-842	182	22	positively	positively	ADV
ijtc-842	182	23	and	and	CCONJ
ijtc-842	182	24	significantly	significantly	ADV
ijtc-842	182	25	impacted	impact	VERB
ijtc-842	182	26	by	by	ADP
ijtc-842	182	27	government	government	NOUN
ijtc-842	182	28	accounting	accounting	NOUN
ijtc-842	182	29	standards	standard	NOUN
ijtc-842	182	30	.	.	PUNCT
ijtc-842	183	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	183	2	the	the	DET
ijtc-842	183	3	influence	influence	NOUN
ijtc-842	183	4	of	of	ADP
ijtc-842	183	5	application	application	NOUN
ijtc-842	183	6	of	of	ADP
ijtc-842	183	7	government	government	NOUN
ijtc-842	183	8	accounting	accounting	NOUN
ijtc-842	183	9	standards	standard	NOUN
ijtc-842	183	10	and	and	CCONJ
ijtc-842	183	11	the	the	DET
ijtc-842	183	12	quality	quality	NOUN
ijtc-842	183	13	of	of	ADP
ijtc-842	183	14	financial	financial	ADJ
ijtc-842	183	15	reports	report	NOUN
ijtc-842	183	16	on	on	ADP
ijtc-842	183	17	the	the	DET
ijtc-842	183	18	accountability	accountability	NOUN
ijtc-842	183	19	of	of	ADP
ijtc-842	183	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	183	21	government	government	NOUN
ijtc-842	183	22	’s	’s	PART
ijtc-842	183	23	financial	financial	ADJ
ijtc-842	183	24	performance	performance	NOUN
ijtc-842	183	25	indra	indra	NOUN
ijtc-842	183	26	,	,	PUNCT
ijtc-842	183	27	febrian	febrian	NOUN
ijtc-842	183	28	,	,	PUNCT
ijtc-842	183	29	putri	putri	ADJ
ijtc-842	183	30	318	318	NUM
ijtc-842	183	31	|	|	ADV
ijtc-842	183	32	ilomata	ilomata	PROPN
ijtc-842	183	33	international	international	ADJ
ijtc-842	183	34	journal	journal	NOUN
ijtc-842	183	35	of	of	ADP
ijtc-842	183	36	tax	tax	PROPN
ijtc-842	183	37	&	&	CCONJ
ijtc-842	183	38	accounting	account	VERB
ijtc-842	183	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	183	40	this	this	DET
ijtc-842	183	41	reaearch	reaearch	NOUN
ijtc-842	183	42	is	be	AUX
ijtc-842	183	43	in	in	ADP
ijtc-842	183	44	line	line	NOUN
ijtc-842	183	45	with	with	ADP
ijtc-842	183	46	research	research	NOUN
ijtc-842	183	47	conducted	conduct	VERB
ijtc-842	183	48	,	,	PUNCT
ijtc-842	183	49	it	it	PRON
ijtc-842	183	50	was	be	AUX
ijtc-842	183	51	found	find	VERB
ijtc-842	183	52	that	that	SCONJ
ijtc-842	183	53	accpounting	accpounte	VERB
ijtc-842	183	54	controls	control	VERB
ijtc-842	183	55	influence	influence	NOUN
ijtc-842	183	56	performance	performance	NOUN
ijtc-842	183	57	accountability	accountability	NOUN
ijtc-842	183	58	government	government	NOUN
ijtc-842	183	59	agency	agency	NOUN
ijtc-842	183	60	finances	finance	NOUN
ijtc-842	183	61	.	.	PUNCT
ijtc-842	184	1	this	this	PRON
ijtc-842	184	2	shows	show	VERB
ijtc-842	184	3	that	that	SCONJ
ijtc-842	184	4	control	control	VERB
ijtc-842	184	5	good	good	ADJ
ijtc-842	184	6	accounting	accounting	NOUN
ijtc-842	184	7	can	can	AUX
ijtc-842	184	8	create	create	VERB
ijtc-842	184	9	good	good	ADJ
ijtc-842	184	10	financial	financial	ADJ
ijtc-842	184	11	performance	performance	NOUN
ijtc-842	184	12	also	also	ADV
ijtc-842	184	13	,	,	PUNCT
ijtc-842	184	14	this	this	PRON
ijtc-842	184	15	can	can	AUX
ijtc-842	184	16	increase	increase	VERB
ijtc-842	184	17	accountability	accountability	NOUN
ijtc-842	184	18	for	for	ADP
ijtc-842	184	19	agency	agency	NOUN
ijtc-842	184	20	government	government	NOUN
ijtc-842	184	21	performance	performance	NOUN
ijtc-842	184	22	according	accord	VERB
ijtc-842	184	23	to	to	ADP
ijtc-842	184	24	katika	katika	NOUN
ijtc-842	184	25	and	and	CCONJ
ijtc-842	184	26	sukamto	sukamto	PROPN
ijtc-842	184	27	2019	2019	NUM
ijtc-842	184	28	in	in	ADP
ijtc-842	184	29	the	the	DET
ijtc-842	184	30	hournal	hournal	NOUN
ijtc-842	184	31	(	(	PUNCT
ijtc-842	184	32	fadila	fadila	PROPN
ijtc-842	184	33	&	&	CCONJ
ijtc-842	184	34	budiwitjaksono	budiwitjaksono	PROPN
ijtc-842	184	35	,	,	PUNCT
ijtc-842	184	36	2022	2022	NUM
ijtc-842	184	37	)	)	PUNCT
ijtc-842	184	38	.	.	PUNCT
ijtc-842	185	1	conclusion	conclusion	NOUN
ijtc-842	185	2	through	through	ADP
ijtc-842	185	3	the	the	DET
ijtc-842	185	4	use	use	NOUN
ijtc-842	185	5	of	of	ADP
ijtc-842	185	6	multiple	multiple	ADJ
ijtc-842	185	7	regression	regression	NOUN
ijtc-842	185	8	analysis	analysis	NOUN
ijtc-842	185	9	,	,	PUNCT
ijtc-842	185	10	the	the	DET
ijtc-842	185	11	researcher	researcher	NOUN
ijtc-842	185	12	in	in	ADP
ijtc-842	185	13	this	this	DET
ijtc-842	185	14	study	study	NOUN
ijtc-842	185	15	aimed	aim	VERB
ijtc-842	185	16	to	to	PART
ijtc-842	185	17	determine	determine	VERB
ijtc-842	185	18	whether	whether	SCONJ
ijtc-842	185	19	the	the	DET
ijtc-842	185	20	government	government	NOUN
ijtc-842	185	21	accounting	accounting	NOUN
ijtc-842	185	22	standards	standard	NOUN
ijtc-842	185	23	and	and	CCONJ
ijtc-842	185	24	quality	quality	NOUN
ijtc-842	185	25	of	of	ADP
ijtc-842	185	26	financial	financial	ADJ
ijtc-842	185	27	statements	statement	NOUN
ijtc-842	185	28	are	be	AUX
ijtc-842	185	29	a	a	DET
ijtc-842	185	30	factor	factor	NOUN
ijtc-842	185	31	in	in	ADP
ijtc-842	185	32	financial	financial	ADJ
ijtc-842	185	33	performance	performance	NOUN
ijtc-842	185	34	accountability	accountability	NOUN
ijtc-842	185	35	.	.	PUNCT
ijtc-842	186	1	based	base	VERB
ijtc-842	186	2	on	on	ADP
ijtc-842	186	3	the	the	DET
ijtc-842	186	4	outcomes	outcome	NOUN
ijtc-842	186	5	of	of	ADP
ijtc-842	186	6	the	the	DET
ijtc-842	186	7	hypothesis	hypothesis	NOUN
ijtc-842	186	8	testing	testing	NOUN
ijtc-842	186	9	covered	cover	VERB
ijtc-842	186	10	in	in	ADP
ijtc-842	186	11	chapter	chapter	NOUN
ijtc-842	186	12	4	4	NUM
ijtc-842	186	13	.	.	PUNCT
ijtc-842	187	1	the	the	DET
ijtc-842	187	2	following	follow	VERB
ijtc-842	187	3	conclusions	conclusion	NOUN
ijtc-842	187	4	can	can	AUX
ijtc-842	187	5	be	be	AUX
ijtc-842	187	6	made	make	VERB
ijtc-842	187	7	:	:	PUNCT
ijtc-842	188	1	1	1	X
ijtc-842	188	2	.	.	X
ijtc-842	188	3	in	in	ADP
ijtc-842	188	4	part	part	NOUN
ijtc-842	188	5	,	,	PUNCT
ijtc-842	188	6	financial	financial	ADJ
ijtc-842	188	7	performance	performance	NOUN
ijtc-842	188	8	accountability	accountability	NOUN
ijtc-842	188	9	is	be	AUX
ijtc-842	188	10	positively	positively	ADV
ijtc-842	188	11	and	and	CCONJ
ijtc-842	188	12	significantly	significantly	ADV
ijtc-842	188	13	impacted	impact	VERB
ijtc-842	188	14	by	by	ADP
ijtc-842	188	15	government	government	NOUN
ijtc-842	188	16	accounting	accounting	NOUN
ijtc-842	188	17	standards	standard	NOUN
ijtc-842	188	18	.	.	PUNCT
ijtc-842	189	1	2	2	X
ijtc-842	189	2	.	.	X
ijtc-842	189	3	financial	financial	ADJ
ijtc-842	189	4	performance	performance	NOUN
ijtc-842	189	5	responsibility	responsibility	NOUN
ijtc-842	189	6	is	be	AUX
ijtc-842	189	7	,	,	PUNCT
ijtc-842	189	8	in	in	ADP
ijtc-842	189	9	part	part	NOUN
ijtc-842	189	10	,	,	PUNCT
ijtc-842	189	11	positively	positively	ADV
ijtc-842	189	12	and	and	CCONJ
ijtc-842	189	13	significantly	significantly	ADV
ijtc-842	189	14	impacted	impact	VERB
ijtc-842	189	15	by	by	ADP
ijtc-842	189	16	the	the	DET
ijtc-842	189	17	accuracy	accuracy	NOUN
ijtc-842	189	18	of	of	ADP
ijtc-842	189	19	financial	financial	ADJ
ijtc-842	189	20	accounts	account	NOUN
ijtc-842	189	21	.	.	PUNCT
ijtc-842	190	1	3	3	X
ijtc-842	190	2	.	.	X
ijtc-842	190	3	the	the	DET
ijtc-842	190	4	financial	financial	ADJ
ijtc-842	190	5	performance	performance	NOUN
ijtc-842	190	6	accountability	accountability	NOUN
ijtc-842	190	7	of	of	ADP
ijtc-842	190	8	the	the	DET
ijtc-842	190	9	tanjungpinang	tanjungpinang	NOUN
ijtc-842	190	10	city	city	NOUN
ijtc-842	190	11	government	government	NOUN
ijtc-842	190	12	is	be	AUX
ijtc-842	190	13	simultaneously	simultaneously	ADV
ijtc-842	190	14	positively	positively	ADV
ijtc-842	190	15	and	and	CCONJ
ijtc-842	190	16	significantly	significantly	ADV
ijtc-842	190	17	impacted	impact	VERB
ijtc-842	190	18	by	by	ADP
ijtc-842	190	19	government	government	NOUN
ijtc-842	190	20	accounting	accounting	NOUN
ijtc-842	190	21	standards	standard	NOUN
ijtc-842	190	22	and	and	CCONJ
ijtc-842	190	23	the	the	DET
ijtc-842	190	24	quality	quality	NOUN
ijtc-842	190	25	of	of	ADP
ijtc-842	190	26	financial	financial	ADJ
ijtc-842	190	27	statements	statement	NOUN
ijtc-842	190	28	.	.	PUNCT
ijtc-842	191	1	based	base	VERB
ijtc-842	191	2	on	on	ADP
ijtc-842	191	3	the	the	DET
ijtc-842	191	4	research	research	NOUN
ijtc-842	191	5	results	result	NOUN
ijtc-842	191	6	and	and	CCONJ
ijtc-842	191	7	conclusions	conclusion	NOUN
ijtc-842	191	8	,	,	PUNCT
ijtc-842	191	9	the	the	DET
ijtc-842	191	10	suggestions	suggestion	NOUN
ijtc-842	191	11	that	that	PRON
ijtc-842	191	12	can	can	AUX
ijtc-842	191	13	be	be	AUX
ijtc-842	191	14	submitted	submit	VERB
ijtc-842	191	15	are	be	AUX
ijtc-842	191	16	as	as	SCONJ
ijtc-842	191	17	follows	follow	VERB
ijtc-842	191	18	:	:	PUNCT
ijtc-842	192	1	1	1	X
ijtc-842	192	2	.	.	PUNCT
ijtc-842	192	3	in	in	ADP
ijtc-842	192	4	order	order	NOUN
ijtc-842	192	5	to	to	PART
ijtc-842	192	6	manage	manage	VERB
ijtc-842	192	7	state	state	NOUN
ijtc-842	192	8	finances	finance	NOUN
ijtc-842	192	9	more	more	ADV
ijtc-842	192	10	effectively	effectively	ADV
ijtc-842	192	11	,	,	PUNCT
ijtc-842	192	12	the	the	DET
ijtc-842	192	13	regional	regional	ADJ
ijtc-842	192	14	apparatus	apparatus	NOUN
ijtc-842	192	15	organizations	organization	NOUN
ijtc-842	192	16	that	that	PRON
ijtc-842	192	17	are	be	AUX
ijtc-842	192	18	the	the	DET
ijtc-842	192	19	focus	focus	NOUN
ijtc-842	192	20	of	of	ADP
ijtc-842	192	21	this	this	DET
ijtc-842	192	22	study	study	NOUN
ijtc-842	192	23	should	should	AUX
ijtc-842	192	24	keep	keep	VERB
ijtc-842	192	25	learning	learn	VERB
ijtc-842	192	26	about	about	ADP
ijtc-842	192	27	them	they	PRON
ijtc-842	192	28	and	and	CCONJ
ijtc-842	192	29	developing	develop	VERB
ijtc-842	192	30	their	their	PRON
ijtc-842	192	31	knowledge	knowledge	NOUN
ijtc-842	192	32	and	and	CCONJ
ijtc-842	192	33	expertise	expertise	NOUN
ijtc-842	192	34	in	in	ADP
ijtc-842	192	35	them	they	PRON
ijtc-842	192	36	.	.	PUNCT
ijtc-842	193	1	2	2	X
ijtc-842	193	2	.	.	X
ijtc-842	193	3	the	the	DET
ijtc-842	193	4	tanjungpinang	tanjungpinang	NOUN
ijtc-842	193	5	city	city	NOUN
ijtc-842	193	6	government	government	NOUN
ijtc-842	193	7	should	should	AUX
ijtc-842	193	8	pay	pay	VERB
ijtc-842	193	9	close	close	ADJ
ijtc-842	193	10	attention	attention	NOUN
ijtc-842	193	11	to	to	ADP
ijtc-842	193	12	regional	regional	ADJ
ijtc-842	193	13	income	income	NOUN
ijtc-842	193	14	and	and	CCONJ
ijtc-842	193	15	spending	spending	NOUN
ijtc-842	193	16	in	in	ADP
ijtc-842	193	17	order	order	NOUN
ijtc-842	193	18	to	to	PART
ijtc-842	193	19	improve	improve	VERB
ijtc-842	193	20	the	the	DET
ijtc-842	193	21	efficacy	efficacy	NOUN
ijtc-842	193	22	and	and	CCONJ
ijtc-842	193	23	efficiency	efficiency	NOUN
ijtc-842	193	24	of	of	ADP
ijtc-842	193	25	regional	regional	ADJ
ijtc-842	193	26	financial	financial	ADJ
ijtc-842	193	27	management	management	NOUN
ijtc-842	193	28	and	and	CCONJ
ijtc-842	193	29	win	win	VERB
ijtc-842	193	30	the	the	DET
ijtc-842	193	31	trust	trust	NOUN
ijtc-842	193	32	of	of	ADP
ijtc-842	193	33	the	the	DET
ijtc-842	193	34	public	public	NOUN
ijtc-842	193	35	.	.	PUNCT
ijtc-842	194	1	3	3	X
ijtc-842	194	2	.	.	X
ijtc-842	194	3	future	future	ADJ
ijtc-842	194	4	researchers	researcher	NOUN
ijtc-842	194	5	should	should	AUX
ijtc-842	194	6	have	have	VERB
ijtc-842	194	7	the	the	DET
ijtc-842	194	8	option	option	NOUN
ijtc-842	194	9	to	to	PART
ijtc-842	194	10	include	include	VERB
ijtc-842	194	11	additional	additional	ADJ
ijtc-842	194	12	variables	variable	NOUN
ijtc-842	194	13	that	that	PRON
ijtc-842	194	14	were	be	AUX
ijtc-842	194	15	not	not	PART
ijtc-842	194	16	examined	examine	VERB
ijtc-842	194	17	in	in	ADP
ijtc-842	194	18	this	this	DET
ijtc-842	194	19	study	study	NOUN
ijtc-842	194	20	in	in	ADP
ijtc-842	194	21	order	order	NOUN
ijtc-842	194	22	to	to	PART
ijtc-842	194	23	broaden	broaden	VERB
ijtc-842	194	24	the	the	DET
ijtc-842	194	25	research	research	NOUN
ijtc-842	194	26	's	's	PART
ijtc-842	194	27	scope	scope	NOUN
ijtc-842	194	28	.	.	PUNCT
ijtc-842	195	1	4	4	X
ijtc-842	195	2	.	.	X
ijtc-842	195	3	future	future	ADJ
ijtc-842	195	4	researchers	researcher	NOUN
ijtc-842	195	5	should	should	AUX
ijtc-842	195	6	be	be	AUX
ijtc-842	195	7	able	able	ADJ
ijtc-842	195	8	to	to	PART
ijtc-842	195	9	use	use	VERB
ijtc-842	195	10	every	every	DET
ijtc-842	195	11	opd	opd	PROPN
ijtc-842	195	12	in	in	ADP
ijtc-842	195	13	tanjungpinang	tanjungpinang	PROPN
ijtc-842	195	14	city	city	NOUN
ijtc-842	195	15	as	as	ADP
ijtc-842	195	16	a	a	DET
ijtc-842	195	17	research	research	NOUN
ijtc-842	195	18	object	object	NOUN
ijtc-842	195	19	to	to	PART
ijtc-842	195	20	provide	provide	VERB
ijtc-842	195	21	even	even	ADV
ijtc-842	195	22	better	well	ADJ
ijtc-842	195	23	results	result	NOUN
ijtc-842	195	24	.	.	PUNCT
ijtc-842	196	1	reference	reference	NOUN
ijtc-842	196	2	abdullah	abdullah	PROPN
ijtc-842	196	3	,	,	PUNCT
ijtc-842	196	4	s.	s.	PROPN
ijtc-842	196	5	,	,	PUNCT
ijtc-842	196	6	&	&	CCONJ
ijtc-842	196	7	a	a	PRON
ijtc-842	196	8	,	,	PUNCT
ijtc-842	196	9	h.	h.	PROPN
ijtc-842	196	10	(	(	PUNCT
ijtc-842	196	11	2016	2016	NUM
ijtc-842	196	12	)	)	PUNCT
ijtc-842	196	13	.	.	PUNCT
ijtc-842	197	1	studi	studi	PROPN
ijtc-842	197	2	atas	atas	PROPN
ijtc-842	197	3	belanja	belanja	PROPN
ijtc-842	197	4	modal	modal	PROPN
ijtc-842	197	5	pada	pada	PROPN
ijtc-842	197	6	anggaran	anggaran	PROPN
ijtc-842	197	7	pemerintah	pemerintah	PROPN
ijtc-842	197	8	daerah	daerah	PROPN
ijtc-842	197	9	dalam	dalam	PROPN
ijtc-842	197	10	hubungannya	hubungannya	PROPN
ijtc-842	197	11	dengan	dengan	PROPN
ijtc-842	197	12	belanja	belanja	PROPN
ijtc-842	197	13	pemeliharaan	pemeliharaan	PROPN
ijtc-842	197	14	dan	dan	PROPN
ijtc-842	197	15	sumber	sumber	PROPN
ijtc-842	197	16	pendapatan	pendapatan	PROPN
ijtc-842	197	17	.	.	PUNCT
ijtc-842	198	1	jurnal	jurnal	ADJ
ijtc-842	198	2	akuntansi	akuntansi	PROPN
ijtc-842	198	3	pemerintah	pemerintah	PROPN
ijtc-842	198	4	,	,	PUNCT
ijtc-842	198	5	2(2	2(2	NUM
ijtc-842	198	6	)	)	PUNCT
ijtc-842	198	7	,	,	PUNCT
ijtc-842	198	8	17–32	17–32	NUM
ijtc-842	198	9	.	.	X
ijtc-842	198	10	amin	amin	PROPN
ijtc-842	198	11	,	,	PUNCT
ijtc-842	198	12	m.	m.	NOUN
ijtc-842	198	13	,	,	PUNCT
ijtc-842	198	14	&	&	CCONJ
ijtc-842	198	15	baehaqi	baehaqi	PROPN
ijtc-842	198	16	.	.	PUNCT
ijtc-842	199	1	(	(	PUNCT
ijtc-842	199	2	2019	2019	NUM
ijtc-842	199	3	)	)	PUNCT
ijtc-842	199	4	.	.	PUNCT
ijtc-842	200	1	pengaruh	pengaruh	PROPN
ijtc-842	200	2	kinerja	kinerja	PROPN
ijtc-842	200	3	keuangan	keuangan	PROPN
ijtc-842	200	4	dan	dan	PROPN
ijtc-842	200	5	sistem	sistem	PROPN
ijtc-842	200	6	pelaporan	pelaporan	PROPN
ijtc-842	200	7	terhadap	terhadap	PROPN
ijtc-842	200	8	akuntabilitas	akuntabilita	NOUN
ijtc-842	200	9	kinerja	kinerja	PROPN
ijtc-842	200	10	desa	desa	PROPN
ijtc-842	200	11	di	di	PROPN
ijtc-842	200	12	kabupaten	kabupaten	PROPN
ijtc-842	200	13	lombok	lombok	PROPN
ijtc-842	200	14	timur	timur	PROPN
ijtc-842	200	15	.	.	PUNCT
ijtc-842	201	1	2(04	2(04	NUM
ijtc-842	201	2	)	)	PUNCT
ijtc-842	201	3	,	,	PUNCT
ijtc-842	201	4	61–65	61–65	NUM
ijtc-842	201	5	.	.	PUNCT
ijtc-842	202	1	https://www.biorxiv.org/content/10.1101/2020.03.06.976126v1	https://www.biorxiv.org/content/10.1101/2020.03.06.976126v1	PROPN
ijtc-842	203	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-842	203	2	the	the	DET
ijtc-842	203	3	influence	influence	NOUN
ijtc-842	203	4	of	of	ADP
ijtc-842	203	5	application	application	NOUN
ijtc-842	203	6	of	of	ADP
ijtc-842	203	7	government	government	NOUN
ijtc-842	203	8	accounting	accounting	NOUN
ijtc-842	203	9	standards	standard	NOUN
ijtc-842	203	10	and	and	CCONJ
ijtc-842	203	11	the	the	DET
ijtc-842	203	12	quality	quality	NOUN
ijtc-842	203	13	of	of	ADP
ijtc-842	203	14	financial	financial	ADJ
ijtc-842	203	15	reports	report	NOUN
ijtc-842	203	16	on	on	ADP
ijtc-842	203	17	the	the	DET
ijtc-842	203	18	accountability	accountability	NOUN
ijtc-842	203	19	of	of	ADP
ijtc-842	203	20	tanjungpinang	tanjungpinang	NOUN
ijtc-842	203	21	government	government	NOUN
ijtc-842	203	22	’s	’s	PART
ijtc-842	203	23	financial	financial	ADJ
ijtc-842	203	24	performance	performance	NOUN
ijtc-842	203	25	indra	indra	NOUN
ijtc-842	203	26	,	,	PUNCT
ijtc-842	203	27	febrian	febrian	NOUN
ijtc-842	203	28	,	,	PUNCT
ijtc-842	203	29	putri	putri	ADJ
ijtc-842	203	30	319	319	NUM
ijtc-842	204	1	|	|	ADV
ijtc-842	204	2	ilomata	ilomata	PROPN
ijtc-842	204	3	international	international	ADJ
ijtc-842	204	4	journal	journal	NOUN
ijtc-842	204	5	of	of	ADP
ijtc-842	204	6	tax	tax	PROPN
ijtc-842	204	7	&	&	CCONJ
ijtc-842	204	8	accounting	accounting	PROPN
ijtc-842	204	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	204	10	andiyanto	andiyanto	ADV
ijtc-842	204	11	,	,	PUNCT
ijtc-842	204	12	w.	w.	PROPN
ijtc-842	204	13	&	&	CCONJ
ijtc-842	204	14	d.	d.	PROPN
ijtc-842	204	15	(	(	PUNCT
ijtc-842	204	16	2011	2011	NUM
ijtc-842	204	17	)	)	PUNCT
ijtc-842	204	18	.	.	PUNCT
ijtc-842	205	1	pengaruh	pengaruh	PROPN
ijtc-842	205	2	motivasi	motivasi	PROPN
ijtc-842	205	3	kerja	kerja	PROPN
ijtc-842	205	4	dan	dan	PROPN
ijtc-842	205	5	kepemimpinan	kepemimpinan	PROPN
ijtc-842	205	6	terhadap	terhadap	PROPN
ijtc-842	205	7	kinerja	kinerja	PROPN
ijtc-842	205	8	pegawai	pegawai	PROPN
ijtc-842	205	9	pada	pada	PROPN
ijtc-842	205	10	badan	badan	PROPN
ijtc-842	205	11	keluarga	keluarga	PROPN
ijtc-842	205	12	berencana	berencana	PROPN
ijtc-842	205	13	dan	dan	PROPN
ijtc-842	205	14	pemberdayaan	pemberdayaan	PROPN
ijtc-842	205	15	manggarai	manggarai	PROPN
ijtc-842	205	16	kabupaten	kabupaten	PROPN
ijtc-842	205	17	manggarai	manggarai	PROPN
ijtc-842	205	18	.	.	PUNCT
ijtc-842	206	1	jurnal	jurnal	ADJ
ijtc-842	206	2	wilhelmus	wilhelmus	NOUN
ijtc-842	206	3	.	.	PUNCT
ijtc-842	207	1	https://www.google.co.id/url?sa=t&%5e%0aa&uart=8&ved=0ahukewiomlri9epxah	https://www.google.co.id/url?sa=t&%5e%0aa&uart=8&ved=0ahukewiomlri9epxah	VERB
ijtc-842	207	2	wbwbwkhsp8bosqfgexmae&url	wbwbwkhsp8bosqfgexmae&url	NOUN
ijtc-842	207	3	=	=	SYM
ijtc-842	207	4	http%253%0aa%252f%252feprints.undip.ac.id%	http%253%0aa%252f%252feprints.undip.ac.id%	ADJ
ijtc-842	207	5	252f2	252f2	NUM
ijtc-842	207	6	aprilianti	aprilianti	NOUN
ijtc-842	207	7	,	,	PUNCT
ijtc-842	207	8	d.	d.	PROPN
ijtc-842	207	9	,	,	PUNCT
ijtc-842	207	10	wulan	wulan	NOUN
ijtc-842	207	11	,	,	PUNCT
ijtc-842	207	12	m.	m.	NOUN
ijtc-842	207	13	,	,	PUNCT
ijtc-842	207	14	&	&	CCONJ
ijtc-842	207	15	kurniawan	kurniawan	PROPN
ijtc-842	207	16	,	,	PUNCT
ijtc-842	207	17	h.	h.	PROPN
ijtc-842	207	18	(	(	PUNCT
ijtc-842	207	19	2020	2020	NUM
ijtc-842	207	20	)	)	PUNCT
ijtc-842	207	21	.	.	PUNCT
ijtc-842	208	1	pengaruh	pengaruh	PROPN
ijtc-842	208	2	kejelasan	kejelasan	PROPN
ijtc-842	208	3	sasaran	sasaran	NOUN
ijtc-842	208	4	anggaran	anggaran	NOUN
ijtc-842	208	5	,	,	PUNCT
ijtc-842	208	6	pengendalian	pengendalian	ADJ
ijtc-842	208	7	internal	internal	NOUN
ijtc-842	208	8	,	,	PUNCT
ijtc-842	208	9	dan	dan	PROPN
ijtc-842	208	10	sistem	sistem	PROPN
ijtc-842	208	11	pelaporan	pelaporan	PROPN
ijtc-842	208	12	terhadap	terhadap	PROPN
ijtc-842	208	13	akuntabilitas	akuntabilita	NOUN
ijtc-842	208	14	kinerja	kinerja	PROPN
ijtc-842	208	15	instansi	instansi	VERB
ijtc-842	208	16	pemerintah	pemerintah	PROPN
ijtc-842	208	17	di	di	PROPN
ijtc-842	208	18	kecamatan	kecamatan	PROPN
ijtc-842	208	19	wilayah	wilayah	NOUN
ijtc-842	208	20	jakarta	jakarta	PROPN
ijtc-842	208	21	selatan	selatan	PROPN
ijtc-842	208	22	.	.	PUNCT
ijtc-842	209	1	jurnal	jurnal	ADJ
ijtc-842	209	2	ilmiah	ilmiah	PROPN
ijtc-842	209	3	akuntansi	akuntansi	PROPN
ijtc-842	209	4	dan	dan	PROPN
ijtc-842	209	5	keuangan	keuangan	PROPN
ijtc-842	209	6	,	,	PUNCT
ijtc-842	209	7	9(2	9(2	NUM
ijtc-842	209	8	)	)	PUNCT
ijtc-842	209	9	,	,	PUNCT
ijtc-842	209	10	150–159	150–159	NUM
ijtc-842	209	11	.	.	PUNCT
ijtc-842	210	1	https://doi.org/10.32639/jiak.v9i2.454	https://doi.org/10.32639/jiak.v9i2.454	ADJ
ijtc-842	210	2	bramasto	bramasto	NOUN
ijtc-842	210	3	,	,	PUNCT
ijtc-842	210	4	a.	a.	NOUN
ijtc-842	210	5	,	,	PUNCT
ijtc-842	210	6	anggadini	anggadini	PROPN
ijtc-842	210	7	,	,	PUNCT
ijtc-842	210	8	s.	s.	PROPN
ijtc-842	210	9	d.	d.	PROPN
ijtc-842	210	10	,	,	PUNCT
ijtc-842	210	11	&	&	CCONJ
ijtc-842	210	12	aulia	aulia	PROPN
ijtc-842	210	13	,	,	PUNCT
ijtc-842	210	14	s.	s.	PROPN
ijtc-842	210	15	(	(	PUNCT
ijtc-842	210	16	2021	2021	NUM
ijtc-842	210	17	)	)	PUNCT
ijtc-842	210	18	.	.	PUNCT
ijtc-842	211	1	kualitas	kualita	NOUN
ijtc-842	211	2	laporan	laporan	ADJ
ijtc-842	211	3	keuangan	keuangan	PROPN
ijtc-842	211	4	pemerintah	pemerintah	PROPN
ijtc-842	211	5	daerah	daerah	PROPN
ijtc-842	211	6	:	:	PUNCT
ijtc-842	211	7	dampak	dampak	PROPN
ijtc-842	211	8	dari	dari	PROPN
ijtc-842	211	9	sistem	sistem	PROPN
ijtc-842	211	10	pengendalian	pengendalian	PROPN
ijtc-842	211	11	intern	intern	PROPN
ijtc-842	211	12	dan	dan	PROPN
ijtc-842	211	13	sistem	sistem	PROPN
ijtc-842	211	14	akuntansi	akuntansi	PROPN
ijtc-842	211	15	keungan	keungan	PROPN
ijtc-842	211	16	daerah	daerah	PROPN
ijtc-842	211	17	.	.	PROPN
ijtc-842	212	1	12	12	NUM
ijtc-842	212	2	,	,	PUNCT
ijtc-842	212	3	165–178	165–178	NUM
ijtc-842	212	4	.	.	PUNCT
ijtc-842	213	1	https://doi.org/2656-6648	https://doi.org/2656-6648	NOUN
ijtc-842	213	2	budiastuti	budiastuti	PROPN
ijtc-842	213	3	,	,	PUNCT
ijtc-842	213	4	d.	d.	PROPN
ijtc-842	213	5	,	,	PUNCT
ijtc-842	213	6	&	&	CCONJ
ijtc-842	213	7	bandur	bandur	PROPN
ijtc-842	213	8	,	,	PUNCT
ijtc-842	213	9	a.	a.	NOUN
ijtc-842	213	10	(	(	PUNCT
ijtc-842	213	11	2018	2018	NUM
ijtc-842	213	12	)	)	PUNCT
ijtc-842	213	13	.	.	PUNCT
ijtc-842	214	1	validitas	validitas	PROPN
ijtc-842	214	2	dan	dan	PROPN
ijtc-842	214	3	reabilitas	reabilitas	PROPN
ijtc-842	214	4	penelitian	penelitian	PROPN
ijtc-842	214	5	.	.	PUNCT
ijtc-842	215	1	in	in	ADP
ijtc-842	215	2	binus	binus	NOUN
ijtc-842	215	3	(	(	PUNCT
ijtc-842	215	4	1st	1st	ADJ
ijtc-842	215	5	ed	ed	NOUN
ijtc-842	215	6	.	.	PUNCT
ijtc-842	215	7	)	)	PUNCT
ijtc-842	215	8	.	.	PUNCT
ijtc-842	216	1	mitra	mitra	PROPN
ijtc-842	216	2	wacana	wacana	PROPN
ijtc-842	216	3	media	medium	NOUN
ijtc-842	216	4	.	.	PUNCT
ijtc-842	217	1	www.mitrawacanamedia.com	www.mitrawacanamedia.com	X
ijtc-842	217	2	daniar	daniar	PROPN
ijtc-842	217	3	paramita	paramita	PROPN
ijtc-842	217	4	,	,	PUNCT
ijtc-842	217	5	r.	r.	PROPN
ijtc-842	217	6	w.	w.	PROPN
ijtc-842	217	7	,	,	PUNCT
ijtc-842	217	8	rizal	rizal	PROPN
ijtc-842	217	9	,	,	PUNCT
ijtc-842	217	10	n.	n.	NOUN
ijtc-842	217	11	,	,	PUNCT
ijtc-842	217	12	&	&	CCONJ
ijtc-842	217	13	bahtiar	bahtiar	PROPN
ijtc-842	217	14	sulistyan	sulistyan	PROPN
ijtc-842	217	15	,	,	PUNCT
ijtc-842	217	16	r.	r.	PROPN
ijtc-842	217	17	(	(	PUNCT
ijtc-842	217	18	2021	2021	NUM
ijtc-842	217	19	)	)	PUNCT
ijtc-842	217	20	.	.	PUNCT
ijtc-842	218	1	metode	metode	PROPN
ijtc-842	218	2	penelitian	penelitian	PROPN
ijtc-842	218	3	kuantitatif	kuantitatif	PROPN
ijtc-842	218	4	(	(	PUNCT
ijtc-842	218	5	m.	m.	NOUN
ijtc-842	218	6	mursyid	mursyid	PROPN
ijtc-842	218	7	&	&	CCONJ
ijtc-842	218	8	a.	a.	PROPN
ijtc-842	218	9	zyan	zyan	PROPN
ijtc-842	219	1	el	el	PROPN
ijtc-842	219	2	mazwa	mazwa	PROPN
ijtc-842	219	3	(	(	PUNCT
ijtc-842	219	4	eds	ed	NOUN
ijtc-842	219	5	.	.	PUNCT
ijtc-842	219	6	)	)	PUNCT
ijtc-842	219	7	;	;	PUNCT
ijtc-842	219	8	3rd	3rd	ADJ
ijtc-842	219	9	ed	ed	NOUN
ijtc-842	219	10	.	.	PROPN
ijtc-842	219	11	,	,	PUNCT
ijtc-842	219	12	issue	issue	NOUN
ijtc-842	219	13	april	april	PROPN
ijtc-842	219	14	)	)	PUNCT
ijtc-842	219	15	.	.	PUNCT
ijtc-842	220	1	widya	widya	PROPN
ijtc-842	220	2	gama	gama	PROPN
ijtc-842	220	3	press	press	PROPN
ijtc-842	220	4	.	.	PUNCT
ijtc-842	221	1	darma	darma	PROPN
ijtc-842	221	2	,	,	PUNCT
ijtc-842	221	3	n.	n.	PROPN
ijtc-842	221	4	d.	d.	PROPN
ijtc-842	221	5	a.	a.	PROPN
ijtc-842	221	6	(	(	PUNCT
ijtc-842	221	7	2019	2019	NUM
ijtc-842	221	8	)	)	PUNCT
ijtc-842	221	9	.	.	PUNCT
ijtc-842	222	1	analisis	analisis	ADJ
ijtc-842	222	2	pengaruh	pengaruh	NOUN
ijtc-842	222	3	pengelolaan	pengelolaan	PROPN
ijtc-842	222	4	keuangan	keuangan	PROPN
ijtc-842	222	5	daerah	daerah	PROPN
ijtc-842	222	6	,	,	PUNCT
ijtc-842	222	7	akuntabilitas	akuntabilita	NOUN
ijtc-842	222	8	dan	dan	PROPN
ijtc-842	222	9	transparansi	transparansi	PROPN
ijtc-842	222	10	terhadap	terhadap	PROPN
ijtc-842	222	11	kinerja	kinerja	PROPN
ijtc-842	222	12	keuangan	keuangan	PROPN
ijtc-842	222	13	pemerintah	pemerintah	PROPN
ijtc-842	222	14	.	.	PUNCT
ijtc-842	223	1	jurnal	jurnal	ADJ
ijtc-842	223	2	studi	studi	PROPN
ijtc-842	223	3	akuntansi	akuntansi	PROPN
ijtc-842	223	4	dan	dan	PROPN
ijtc-842	223	5	keuangan	keuangan	PROPN
ijtc-842	223	6	,	,	PUNCT
ijtc-842	223	7	2(3	2(3	NUM
ijtc-842	223	8	)	)	PUNCT
ijtc-842	223	9	,	,	PUNCT
ijtc-842	223	10	149–162	149–162	NUM
ijtc-842	223	11	.	.	PUNCT
ijtc-842	224	1	fadila	fadila	PROPN
ijtc-842	224	2	,	,	PUNCT
ijtc-842	224	3	s.	s.	PROPN
ijtc-842	224	4	n.	n.	PROPN
ijtc-842	224	5	,	,	PUNCT
ijtc-842	224	6	&	&	CCONJ
ijtc-842	224	7	budiwitjaksono	budiwitjaksono	PROPN
ijtc-842	224	8	,	,	PUNCT
ijtc-842	224	9	g.	g.	PROPN
ijtc-842	224	10	s.	s.	PROPN
ijtc-842	224	11	(	(	PUNCT
ijtc-842	224	12	2022	2022	NUM
ijtc-842	224	13	)	)	PUNCT
ijtc-842	224	14	.	.	PUNCT
ijtc-842	225	1	analisis	analisis	NOUN
ijtc-842	225	2	akuntabilitas	akuntabilita	NOUN
ijtc-842	225	3	kinerja	kinerja	NOUN
ijtc-842	225	4	instansi	instansi	VERB
ijtc-842	225	5	pemerintah	pemerintah	PROPN
ijtc-842	225	6	kabupaten	kabupaten	PROPN
ijtc-842	225	7	sidoarjo	sidoarjo	PROPN
ijtc-842	225	8	.	.	PUNCT
ijtc-842	226	1	jimat	jimat	NOUN
ijtc-842	226	2	(	(	PUNCT
ijtc-842	226	3	jurnal	jurnal	ADJ
ijtc-842	226	4	ilmiah	ilmiah	PROPN
ijtc-842	226	5	mahasiswa	mahasiswa	PROPN
ijtc-842	226	6	akuntansi	akuntansi	PROPN
ijtc-842	226	7	)	)	PUNCT
ijtc-842	226	8	,	,	PUNCT
ijtc-842	226	9	1(ppsp	1(ppsp	NUM
ijtc-842	226	10	)	)	PUNCT
ijtc-842	226	11	,	,	PUNCT
ijtc-842	226	12	231–237	231–237	NUM
ijtc-842	226	13	.	.	PUNCT
ijtc-842	227	1	fauzi	fauzi	PROPN
ijtc-842	227	2	,	,	PUNCT
ijtc-842	227	3	a.	a.	PROPN
ijtc-842	227	4	,	,	PUNCT
ijtc-842	227	5	&	&	CCONJ
ijtc-842	227	6	hasanah	hasanah	PROPN
ijtc-842	227	7	,	,	PUNCT
ijtc-842	227	8	n.	n.	NOUN
ijtc-842	227	9	(	(	PUNCT
ijtc-842	227	10	2017	2017	NUM
ijtc-842	227	11	)	)	PUNCT
ijtc-842	227	12	.	.	PUNCT
ijtc-842	228	1	akuntansi	akuntansi	PROPN
ijtc-842	228	2	pemerintahan	pemerintahan	PROPN
ijtc-842	228	3	.	.	PUNCT
ijtc-842	229	1	in	in	ADP
ijtc-842	229	2	media	medium	NOUN
ijtc-842	229	3	.	.	PUNCT
ijtc-842	230	1	firiyani	firiyani	PROPN
ijtc-842	230	2	,	,	PUNCT
ijtc-842	230	3	n.	n.	NOUN
ijtc-842	230	4	,	,	PUNCT
ijtc-842	230	5	&	&	CCONJ
ijtc-842	230	6	herawati	herawati	PROPN
ijtc-842	230	7	,	,	PUNCT
ijtc-842	230	8	h.	h.	PROPN
ijtc-842	230	9	(	(	PUNCT
ijtc-842	230	10	2019	2019	NUM
ijtc-842	230	11	)	)	PUNCT
ijtc-842	230	12	.	.	PUNCT
ijtc-842	231	1	pengaruh	pengaruh	PROPN
ijtc-842	231	2	penerapan	penerapan	PROPN
ijtc-842	231	3	standar	standar	PROPN
ijtc-842	231	4	akuntansi	akuntansi	PROPN
ijtc-842	231	5	pemerintah	pemerintah	PROPN
ijtc-842	231	6	berbasis	berbasis	ADV
ijtc-842	231	7	akrual	akrual	ADJ
ijtc-842	231	8	,	,	PUNCT
ijtc-842	231	9	sistem	sistem	PROPN
ijtc-842	231	10	pengendalian	pengendalian	PROPN
ijtc-842	231	11	intern	intern	PROPN
ijtc-842	231	12	dan	dan	PROPN
ijtc-842	231	13	kualitas	kualitas	PROPN
ijtc-842	231	14	laporan	laporan	VERB
ijtc-842	231	15	keuangan	keuangan	PROPN
ijtc-842	231	16	terhadap	terhadap	PROPN
ijtc-842	231	17	akuntabilitas	akuntabilita	NOUN
ijtc-842	231	18	kinerja	kinerja	NOUN
ijtc-842	231	19	instansi	instansi	VERB
ijtc-842	231	20	pemerintah	pemerintah	PROPN
ijtc-842	231	21	(	(	PUNCT
ijtc-842	231	22	studi	studi	PROPN
ijtc-842	231	23	kasus	kasus	PROPN
ijtc-842	231	24	inspektorat	inspektorat	PROPN
ijtc-842	231	25	kabupaten	kabupaten	AUX
ijtc-842	231	26	bengkulu	bengkulu	PROPN
ijtc-842	231	27	tengah	tengah	PROPN
ijtc-842	231	28	)	)	PUNCT
ijtc-842	231	29	.	.	PUNCT
ijtc-842	232	1	jurnal	jurnal	ADJ
ijtc-842	232	2	akuntansi	akuntansi	PROPN
ijtc-842	232	3	unihaz	unihaz	PROPN
ijtc-842	232	4	-	-	PUNCT
ijtc-842	232	5	jaz	jaz	PROPN
ijtc-842	232	6	,	,	PUNCT
ijtc-842	232	7	1(17	1(17	NUM
ijtc-842	232	8	)	)	PUNCT
ijtc-842	232	9	,	,	PUNCT
ijtc-842	232	10	19–35	19–35	NUM
ijtc-842	232	11	.	.	PUNCT
ijtc-842	233	1	https://doi.org/2620	https://doi.org/2620	PROPN
ijtc-842	233	2	–	–	PUNCT
ijtc-842	233	3	8555	8555	NUM
ijtc-842	233	4	hadi	hadi	NOUN
ijtc-842	233	5	,	,	PUNCT
ijtc-842	233	6	s.	s.	PROPN
ijtc-842	233	7	(	(	PUNCT
ijtc-842	233	8	2018	2018	NUM
ijtc-842	233	9	)	)	PUNCT
ijtc-842	233	10	.	.	PUNCT
ijtc-842	234	1	metode	metode	PROPN
ijtc-842	234	2	penelitian	penelitian	PROPN
ijtc-842	234	3	kuantitatif	kuantitatif	PROPN
ijtc-842	234	4	kualitatif	kualitatif	PROPN
ijtc-842	234	5	dan	dan	PROPN
ijtc-842	234	6	r&d	r&d	PROPN
ijtc-842	234	7	(	(	PUNCT
ijtc-842	234	8	sutopo	sutopo	PROPN
ijtc-842	234	9	(	(	PUNCT
ijtc-842	234	10	ed	ed	NOUN
ijtc-842	234	11	.	.	PUNCT
ijtc-842	234	12	)	)	PUNCT
ijtc-842	234	13	;	;	PUNCT
ijtc-842	234	14	1st	1st	ADJ
ijtc-842	234	15	ed	ed	NOUN
ijtc-842	234	16	.	.	PUNCT
ijtc-842	234	17	)	)	PUNCT
ijtc-842	234	18	.	.	PUNCT
ijtc-842	235	1	hendrayadi	hendrayadi	NOUN
ijtc-842	235	2	,	,	PUNCT
ijtc-842	235	3	a.	a.	NOUN
ijtc-842	235	4	(	(	PUNCT
ijtc-842	235	5	2011	2011	NUM
ijtc-842	235	6	)	)	PUNCT
ijtc-842	235	7	.	.	PUNCT
ijtc-842	236	1	reformasi	reformasi	NOUN
ijtc-842	236	2	administrasi	administrasi	NOUN
ijtc-842	236	3	publik	publik	PROPN
ijtc-842	236	4	.	.	PUNCT
ijtc-842	237	1	jurnal	jurnal	ADJ
ijtc-842	237	2	fisip	fisip	NOUN
ijtc-842	237	3	umrah	umrah	PROPN
ijtc-842	237	4	,	,	PUNCT
ijtc-842	237	5	1(1	1(1	NUM
ijtc-842	237	6	)	)	PUNCT
ijtc-842	237	7	,	,	PUNCT
ijtc-842	237	8	227–238	227–238	NUM
ijtc-842	237	9	.	.	PUNCT
ijtc-842	237	10	https://d1wqtxts1xzle7.cloudfront.net/35616197/reformasi-administrasipublik-libre.pdf?1416275552=&response-contentdisposition=inline%3b+filename%3dreformasi_administrasi_publik.pdf&expires=1706	https://d1wqtxts1xzle7.cloudfront.net/35616197/reformasi-administrasipublik-libre.pdf?1416275552=&response-contentdisposition=inline%3b+filename%3dreformasi_administrasi_publik.pdf&expires=1706	PROPN
ijtc-842	238	1	426738&signature	426738&signature	PROPN
ijtc-842	238	2	=	=	PROPN
ijtc-842	238	3	cpsfqehmtvi5d8ikh8on9nmdhsqbil3	cpsfqehmtvi5d8ikh8on9nmdhsqbil3	PROPN
ijtc-842	238	4	~	~	SYM
ijtc-842	238	5	injivvs2x5k	injivvs2x5k	PROPN
ijtc-842	238	6	herawati	herawati	PROPN
ijtc-842	238	7	,	,	PUNCT
ijtc-842	238	8	h.	h.	PROPN
ijtc-842	238	9	(	(	PUNCT
ijtc-842	238	10	2019	2019	NUM
ijtc-842	238	11	)	)	PUNCT
ijtc-842	238	12	.	.	PUNCT
ijtc-842	239	1	pentingnya	pentingnya	PROPN
ijtc-842	239	2	laporan	laporan	ADJ
ijtc-842	239	3	keuangan	keuangan	PROPN
ijtc-842	239	4	untuk	untuk	PROPN
ijtc-842	239	5	menilai	menilai	PROPN
ijtc-842	239	6	kinerja	kinerja	PROPN
ijtc-842	239	7	keuangan	keuangan	PROPN
ijtc-842	239	8	perusahaan	perusahaan	PROPN
ijtc-842	239	9	.	.	PUNCT
ijtc-842	240	1	akuntansi	akuntansi	PROPN
ijtc-842	240	2	unihaz	unihaz	PROPN
ijtc-842	240	3	jaz	jaz	PROPN
ijtc-842	240	4	,	,	PUNCT
ijtc-842	240	5	2(1	2(1	NUM
ijtc-842	240	6	)	)	PUNCT
ijtc-842	240	7	,	,	PUNCT
ijtc-842	240	8	16–25	16–25	NUM
ijtc-842	240	9	.	.	PUNCT
ijtc-842	241	1	ismunawan	ismunawan	PROPN
ijtc-842	241	2	,	,	PUNCT
ijtc-842	241	3	&	&	CCONJ
ijtc-842	241	4	septyani	septyani	PROPN
ijtc-842	241	5	,	,	PUNCT
ijtc-842	241	6	n.	n.	PROPN
ijtc-842	241	7	(	(	PUNCT
ijtc-842	241	8	2020	2020	NUM
ijtc-842	241	9	)	)	PUNCT
ijtc-842	241	10	.	.	PUNCT
ijtc-842	242	1	analisis	analisis	ADJ
ijtc-842	242	2	faktor	faktor	NOUN
ijtc-842	242	3	-	-	PUNCT
ijtc-842	242	4	faktor	faktor	NOUN
ijtc-842	242	5	yang	yang	PROPN
ijtc-842	242	6	mempengaruhi	mempengaruhi	PROPN
ijtc-842	242	7	kualitas	kualita	NOUN
ijtc-842	242	8	laporan	laporan	VERB
ijtc-842	242	9	keuangan	keuangan	PROPN
ijtc-842	242	10	daerah	daerah	PROPN
ijtc-842	242	11	.	.	PUNCT
ijtc-842	243	1	jurnal	jurnal	PROPN
ijtc-842	243	2	akuntansi	akuntansi	PROPN
ijtc-842	243	3	,	,	PUNCT
ijtc-842	243	4	5(3	5(3	NUM
ijtc-842	243	5	)	)	PUNCT
ijtc-842	243	6	,	,	PUNCT
ijtc-842	243	7	107–121	107–121	NUM
ijtc-842	243	8	.	.	PUNCT
ijtc-842	244	1	https://doi.org/10.33369/j.akuntansi.7.3.17-34	https://doi.org/10.33369/j.akuntansi.7.3.17-34	PROPN
ijtc-842	244	2	mardiasmo	mardiasmo	NOUN
ijtc-842	244	3	,	,	PUNCT
ijtc-842	244	4	loho	loho	NOUN
ijtc-842	244	5	,	,	PUNCT
ijtc-842	244	6	s.	s.	PROPN
ijtc-842	244	7	,	,	PUNCT
ijtc-842	244	8	&	&	CCONJ
ijtc-842	244	9	simanjuntak	simanjuntak	PROPN
ijtc-842	244	10	,	,	PUNCT
ijtc-842	244	11	b.	b.	PROPN
ijtc-842	244	12	(	(	PUNCT
ijtc-842	244	13	2019	2019	NUM
ijtc-842	244	14	)	)	PUNCT
ijtc-842	244	15	.	.	PUNCT
ijtc-842	245	1	komite	komite	PROPN
ijtc-842	245	2	standar	standar	PROPN
ijtc-842	245	3	akuntansi	akuntansi	PROPN
ijtc-842	245	4	pemerintah	pemerintah	PROPN
ijtc-842	245	5	.	.	PUNCT
ijtc-842	246	1	parinding	parinding	NOUN
ijtc-842	246	2	,	,	PUNCT
ijtc-842	246	3	s.	s.	PROPN
ijtc-842	246	4	,	,	PUNCT
ijtc-842	246	5	sari	sari	NOUN
ijtc-842	246	6	,	,	PUNCT
ijtc-842	246	7	n.	n.	NOUN
ijtc-842	246	8	,	,	PUNCT
ijtc-842	246	9	&	&	CCONJ
ijtc-842	246	10	dasila	dasila	PROPN
ijtc-842	246	11	,	,	PUNCT
ijtc-842	246	12	r.	r.	PROPN
ijtc-842	246	13	a.	a.	PROPN
ijtc-842	246	14	(	(	PUNCT
ijtc-842	246	15	2023	2023	NUM
ijtc-842	246	16	)	)	PUNCT
ijtc-842	246	17	.	.	PUNCT
ijtc-842	247	1	pengaruh	pengaruh	PROPN
ijtc-842	247	2	standar	standar	PROPN
ijtc-842	247	3	akuntansi	akuntansi	PROPN
ijtc-842	247	4	pemerintah	pemerintah	PROPN
ijtc-842	247	5	berbasis	berbasis	ADV
ijtc-842	248	1	akrual	akrual	PROPN
ijtc-842	248	2	dan	dan	PROPN
ijtc-842	248	3	sistem	sistem	PROPN
ijtc-842	248	4	pengendalian	pengendalian	PROPN
ijtc-842	248	5	intern	intern	PROPN
ijtc-842	248	6	terhadap	terhadap	PROPN
ijtc-842	248	7	kualitas	kualitas	PROPN
ijtc-842	248	8	laporan	laporan	ADJ
ijtc-842	248	9	keuangan	keuangan	PROPN
ijtc-842	248	10	skpd	skpd	VERB
ijtc-842	248	11	kota	kota	PROPN
ijtc-842	248	12	palopo	palopo	PROPN
ijtc-842	248	13	.	.	PUNCT
ijtc-842	249	1	jurnal	jurnal	PROPN
ijtc-842	249	2	akuntansi	akuntansi	PROPN
ijtc-842	249	3	bisnis	bisnis	PROPN
ijtc-842	249	4	,	,	PUNCT
ijtc-842	249	5	16(1	16(1	NUM
ijtc-842	249	6	)	)	PUNCT
ijtc-842	249	7	,	,	PUNCT
ijtc-842	249	8	97–111	97–111	NUM
ijtc-842	249	9	.	.	PUNCT
ijtc-842	250	1	https://doi.org/10.30813/jab.v16i1.4198	https://doi.org/10.30813/jab.v16i1.4198	PROPN
ijtc-842	250	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-842	250	3	the	the	DET
ijtc-842	250	4	influence	influence	NOUN
ijtc-842	250	5	of	of	ADP
ijtc-842	250	6	application	application	NOUN
ijtc-842	250	7	of	of	ADP
ijtc-842	250	8	government	government	NOUN
ijtc-842	250	9	accounting	accounting	NOUN
ijtc-842	250	10	standards	standard	NOUN
ijtc-842	250	11	and	and	CCONJ
ijtc-842	250	12	the	the	DET
ijtc-842	250	13	quality	quality	NOUN
ijtc-842	250	14	of	of	ADP
ijtc-842	250	15	financial	financial	ADJ
ijtc-842	250	16	reports	report	NOUN
ijtc-842	250	17	on	on	ADP
ijtc-842	250	18	the	the	DET
ijtc-842	250	19	accountability	accountability	NOUN
ijtc-842	250	20	of	of	ADP
ijtc-842	250	21	tanjungpinang	tanjungpinang	NOUN
ijtc-842	250	22	government	government	NOUN
ijtc-842	250	23	’s	’s	PART
ijtc-842	250	24	financial	financial	ADJ
ijtc-842	250	25	performance	performance	NOUN
ijtc-842	250	26	indra	indra	NOUN
ijtc-842	250	27	,	,	PUNCT
ijtc-842	250	28	febrian	febrian	NOUN
ijtc-842	250	29	,	,	PUNCT
ijtc-842	250	30	putri	putri	ADJ
ijtc-842	250	31	320	320	NUM
ijtc-842	250	32	|	|	NOUN
ijtc-842	250	33	ilomata	ilomata	PROPN
ijtc-842	250	34	international	international	ADJ
ijtc-842	250	35	journal	journal	NOUN
ijtc-842	250	36	of	of	ADP
ijtc-842	250	37	tax	tax	PROPN
ijtc-842	250	38	&	&	CCONJ
ijtc-842	250	39	accounting	accounting	PROPN
ijtc-842	250	40	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	250	41	polii	polii	NOUN
ijtc-842	250	42	,	,	PUNCT
ijtc-842	250	43	i.	i.	PROPN
ijtc-842	250	44	r.	r.	PROPN
ijtc-842	250	45	a.	a.	PROPN
ijtc-842	250	46	,	,	PUNCT
ijtc-842	250	47	saerang	saerang	PROPN
ijtc-842	250	48	,	,	PUNCT
ijtc-842	250	49	d.	d.	PROPN
ijtc-842	250	50	p.	p.	PROPN
ijtc-842	250	51	e.	e.	PROPN
ijtc-842	250	52	,	,	PUNCT
ijtc-842	250	53	tangkuman	tangkuman	PROPN
ijtc-842	250	54	,	,	PUNCT
ijtc-842	250	55	s.	s.	PROPN
ijtc-842	250	56	j.	j.	PROPN
ijtc-842	250	57	,	,	PUNCT
ijtc-842	250	58	polii	polii	NOUN
ijtc-842	250	59	,	,	PUNCT
ijtc-842	250	60	i.	i.	PROPN
ijtc-842	250	61	r.	r.	PROPN
ijtc-842	250	62	a.	a.	PROPN
ijtc-842	250	63	,	,	PUNCT
ijtc-842	250	64	akuntansi	akuntansi	PROPN
ijtc-842	250	65	,	,	PUNCT
ijtc-842	250	66	j.	j.	PROPN
ijtc-842	250	67	,	,	PUNCT
ijtc-842	250	68	&	&	CCONJ
ijtc-842	250	69	ekonomi	ekonomi	PROPN
ijtc-842	250	70	,	,	PUNCT
ijtc-842	250	71	f.	f.	PROPN
ijtc-842	250	72	(	(	PUNCT
ijtc-842	250	73	2020	2020	NUM
ijtc-842	250	74	)	)	PUNCT
ijtc-842	250	75	.	.	PUNCT
ijtc-842	251	1	analisis	analisis	NOUN
ijtc-842	251	2	pengukuran	pengukuran	VERB
ijtc-842	251	3	kinerja	kinerja	PROPN
ijtc-842	251	4	keuangan	keuangan	PROPN
ijtc-842	252	1	pemerintah	pemerintah	PROPN
ijtc-842	252	2	provinsi	provinsi	PROPN
ijtc-842	252	3	sulawesi	sulawesi	PROPN
ijtc-842	252	4	utara	utara	PROPN
ijtc-842	252	5	berdasarkan	berdasarkan	PROPN
ijtc-842	252	6	konsep	konsep	PROPN
ijtc-842	252	7	value	value	VERB
ijtc-842	252	8	for	for	ADP
ijtc-842	252	9	money	money	NOUN
ijtc-842	252	10	.	.	PUNCT
ijtc-842	253	1	jurnal	jurnal	ADJ
ijtc-842	253	2	emba	emba	PROPN
ijtc-842	253	3	:	:	PUNCT
ijtc-842	253	4	jurnal	jurnal	ADJ
ijtc-842	253	5	riset	riset	PROPN
ijtc-842	253	6	ekonomi	ekonomi	PROPN
ijtc-842	253	7	,	,	PUNCT
ijtc-842	253	8	manajemen	manajeman	NOUN
ijtc-842	253	9	,	,	PUNCT
ijtc-842	253	10	bisnis	bisnis	PROPN
ijtc-842	253	11	dan	dan	PROPN
ijtc-842	253	12	akuntansi	akuntansi	PROPN
ijtc-842	253	13	,	,	PUNCT
ijtc-842	253	14	8(4	8(4	NUM
ijtc-842	253	15	)	)	PUNCT
ijtc-842	253	16	,	,	PUNCT
ijtc-842	254	1	781–788	781–788	NUM
ijtc-842	254	2	.	.	PUNCT
ijtc-842	255	1	ridzal	ridzal	NOUN
ijtc-842	255	2	,	,	PUNCT
ijtc-842	255	3	n.	n.	NOUN
ijtc-842	255	4	a.	a.	NOUN
ijtc-842	255	5	(	(	PUNCT
ijtc-842	255	6	2020	2020	NUM
ijtc-842	255	7	)	)	PUNCT
ijtc-842	255	8	.	.	PUNCT
ijtc-842	256	1	pengaruh	pengaruh	NOUN
ijtc-842	256	2	kualitas	kualita	NOUN
ijtc-842	256	3	laporan	laporan	VERB
ijtc-842	256	4	keuangan	keuangan	PROPN
ijtc-842	256	5	terhadap	terhadap	PROPN
ijtc-842	256	6	akuntabilitas	akuntabilita	NOUN
ijtc-842	256	7	kinerja	kinerja	PROPN
ijtc-842	256	8	pada	pada	PROPN
ijtc-842	256	9	badan	badan	PROPN
ijtc-842	256	10	pengelolaan	pengelolaan	PROPN
ijtc-842	256	11	keuangan	keuangan	PROPN
ijtc-842	256	12	dan	dan	PROPN
ijtc-842	256	13	aset	aset	PROPN
ijtc-842	256	14	daerah	daerah	PROPN
ijtc-842	256	15	(	(	PUNCT
ijtc-842	256	16	bpkad	bpkad	PROPN
ijtc-842	256	17	)	)	PUNCT
ijtc-842	256	18	kabupaten	kabupaten	PROPN
ijtc-842	256	19	buton	buton	PROPN
ijtc-842	256	20	.	.	PUNCT
ijtc-842	257	1	financial	financial	ADJ
ijtc-842	257	2	:	:	PUNCT
ijtc-842	257	3	jurnal	jurnal	ADJ
ijtc-842	257	4	akuntansi	akuntansi	PROPN
ijtc-842	257	5	,	,	PUNCT
ijtc-842	257	6	6(1	6(1	NUM
ijtc-842	257	7	)	)	PUNCT
ijtc-842	257	8	,	,	PUNCT
ijtc-842	257	9	87–97	87–97	NUM
ijtc-842	257	10	.	.	PUNCT
ijtc-842	258	1	https://doi.org/10.37403/financial.v6i1.135	https://doi.org/10.37403/financial.v6i1.135	NOUN
ijtc-842	258	2	riyani	riyani	VERB
ijtc-842	258	3	,	,	PUNCT
ijtc-842	258	4	a.	a.	NOUN
ijtc-842	258	5	a.	a.	PROPN
ijtc-842	258	6	,	,	PUNCT
ijtc-842	258	7	&	&	CCONJ
ijtc-842	258	8	widajantie	widajantie	PROPN
ijtc-842	258	9	,	,	PUNCT
ijtc-842	258	10	t.	t.	PROPN
ijtc-842	258	11	d.	d.	PROPN
ijtc-842	258	12	(	(	PUNCT
ijtc-842	258	13	2022	2022	NUM
ijtc-842	258	14	)	)	PUNCT
ijtc-842	258	15	.	.	PUNCT
ijtc-842	259	1	pengaruh	pengaruh	PROPN
ijtc-842	259	2	standar	standar	PROPN
ijtc-842	259	3	akuntansi	akuntansi	PROPN
ijtc-842	259	4	pemerintah	pemerintah	PROPN
ijtc-842	259	5	dan	dan	PROPN
ijtc-842	259	6	kualitas	kualitas	PROPN
ijtc-842	259	7	laporan	laporan	VERB
ijtc-842	259	8	keuangan	keuangan	PROPN
ijtc-842	259	9	terhadap	terhadap	PROPN
ijtc-842	259	10	akuntabilitas	akuntabilita	NOUN
ijtc-842	259	11	kinerja	kinerja	PROPN
ijtc-842	259	12	instansi	instansi	VERB
ijtc-842	259	13	pemerintah	pemerintah	PROPN
ijtc-842	259	14	.	.	PUNCT
ijtc-842	260	1	jurnal	jurnal	ADJ
ijtc-842	260	2	ilmiah	ilmiah	PROPN
ijtc-842	260	3	mea	mea	INTJ
ijtc-842	260	4	(	(	PUNCT
ijtc-842	260	5	manajemen	manajeman	NOUN
ijtc-842	260	6	,	,	PUNCT
ijtc-842	260	7	ekonomi	ekonomi	PROPN
ijtc-842	260	8	,	,	PUNCT
ijtc-842	260	9	dan	dan	PROPN
ijtc-842	260	10	akuntansi	akuntansi	PROPN
ijtc-842	260	11	)	)	PUNCT
ijtc-842	260	12	,	,	PUNCT
ijtc-842	260	13	6(2	6(2	NUM
ijtc-842	260	14	)	)	PUNCT
ijtc-842	260	15	,	,	PUNCT
ijtc-842	260	16	477–486	477–486	NUM
ijtc-842	260	17	.	.	PUNCT
ijtc-842	261	1	rosana	rosana	PROPN
ijtc-842	261	2	,	,	PUNCT
ijtc-842	261	3	l.	l.	PROPN
ijtc-842	261	4	,	,	PUNCT
ijtc-842	261	5	&	&	CCONJ
ijtc-842	261	6	bharata	bharata	PROPN
ijtc-842	261	7	,	,	PUNCT
ijtc-842	261	8	r.	r.	PROPN
ijtc-842	261	9	w.	w.	PROPN
ijtc-842	261	10	(	(	PUNCT
ijtc-842	261	11	2023	2023	NUM
ijtc-842	261	12	)	)	PUNCT
ijtc-842	261	13	.	.	PUNCT
ijtc-842	262	1	implementasi	implementasi	PROPN
ijtc-842	262	2	standar	standar	PROPN
ijtc-842	262	3	akuntansi	akuntansi	PROPN
ijtc-842	262	4	pemerintah	pemerintah	VERB
ijtc-842	262	5	berbasis	berbasis	ADP
ijtc-842	262	6	akrual	akrual	PROPN
ijtc-842	262	7	terhadap	terhadap	PROPN
ijtc-842	262	8	kualitas	kualitas	PROPN
ijtc-842	262	9	penyajian	penyajian	PROPN
ijtc-842	262	10	laporan	laporan	VERB
ijtc-842	262	11	keuangan	keuangan	PROPN
ijtc-842	262	12	.	.	PUNCT
ijtc-842	263	1	jurnalku	jurnalku	NOUN
ijtc-842	263	2	,	,	PUNCT
ijtc-842	263	3	3(1	3(1	NUM
ijtc-842	263	4	)	)	PUNCT
ijtc-842	263	5	,	,	PUNCT
ijtc-842	263	6	23–34	23–34	NUM
ijtc-842	263	7	.	.	PUNCT
ijtc-842	264	1	https://doi.org/10.54957/jurnalku.v3i1.366	https://doi.org/10.54957/jurnalku.v3i1.366	PROPN
ijtc-842	264	2	santosa	santosa	PROPN
ijtc-842	264	3	djoko	djoko	PROPN
ijtc-842	264	4	,	,	PUNCT
ijtc-842	264	5	a.	a.	PROPN
ijtc-842	264	6	,	,	PUNCT
ijtc-842	264	7	&	&	CCONJ
ijtc-842	264	8	sihono	sihono	PROPN
ijtc-842	264	9	raharjo	raharjo	PROPN
ijtc-842	264	10	,	,	PUNCT
ijtc-842	264	11	d.	d.	PROPN
ijtc-842	264	12	(	(	PUNCT
ijtc-842	264	13	2022	2022	NUM
ijtc-842	264	14	)	)	PUNCT
ijtc-842	264	15	.	.	PUNCT
ijtc-842	265	1	aplikasi	aplikasi	PROPN
ijtc-842	265	2	jasp	jasp	PROPN
ijtc-842	265	3	dan	dan	PROPN
ijtc-842	265	4	spss	spss	PROPN
ijtc-842	265	5	dalam	dalam	PROPN
ijtc-842	265	6	penelitian	penelitian	PROPN
ijtc-842	265	7	kuantitatif	kuantitatif	PROPN
ijtc-842	265	8	.	.	PUNCT
ijtc-842	266	1	in	in	ADP
ijtc-842	266	2	https://medium.com/	https://medium.com/	PROPN
ijtc-842	266	3	(	(	PUNCT
ijtc-842	266	4	pertama	pertama	PROPN
ijtc-842	266	5	)	)	PUNCT
ijtc-842	266	6	.	.	PUNCT
ijtc-842	267	1	penerbit	penerbit	PROPN
ijtc-842	267	2	kepel	kepel	PROPN
ijtc-842	267	3	press	press	PROPN
ijtc-842	267	4	.	.	PUNCT
ijtc-842	268	1	https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf	https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf	PROPN
ijtc-842	268	2	setyowati	setyowati	PROPN
ijtc-842	268	3	,	,	PUNCT
ijtc-842	268	4	l.	l.	PROPN
ijtc-842	268	5	,	,	PUNCT
ijtc-842	268	6	wikan	wikan	PROPN
ijtc-842	268	7	,	,	PUNCT
ijtc-842	268	8	i.	i.	PROPN
ijtc-842	268	9	,	,	PUNCT
ijtc-842	268	10	&	&	CCONJ
ijtc-842	268	11	pratiwi	pratiwi	PROPN
ijtc-842	268	12	,	,	PUNCT
ijtc-842	268	13	r.	r.	PROPN
ijtc-842	268	14	d.	d.	PROPN
ijtc-842	268	15	(	(	PUNCT
ijtc-842	268	16	2020	2020	NUM
ijtc-842	268	17	)	)	PUNCT
ijtc-842	268	18	.	.	PUNCT
ijtc-842	269	1	faktor	faktor	NOUN
ijtc-842	269	2	-	-	PUNCT
ijtc-842	269	3	faktor	faktor	NOUN
ijtc-842	269	4	yang	yang	PROPN
ijtc-842	269	5	mempengaruhi	mempengaruhi	PROPN
ijtc-842	269	6	kualitas	kualita	NOUN
ijtc-842	269	7	laporan	laporan	ADJ
ijtc-842	269	8	keuangan	keuangan	PROPN
ijtc-842	269	9	pemerintah	pemerintah	PROPN
ijtc-842	269	10	daerah	daerah	PROPN
ijtc-842	269	11	kota	kota	PROPN
ijtc-842	269	12	pekanbaru	pekanbaru	PROPN
ijtc-842	269	13	.	.	PUNCT
ijtc-842	270	1	jurnal	jurnal	PROPN
ijtc-842	270	2	akuntansi	akuntansi	PROPN
ijtc-842	270	3	dan	dan	PROPN
ijtc-842	270	4	ekonomika	ekonomika	PROPN
ijtc-842	270	5	,	,	PUNCT
ijtc-842	270	6	20(1	20(1	NUM
ijtc-842	270	7	)	)	PUNCT
ijtc-842	270	8	,	,	PUNCT
ijtc-842	270	9	179–191	179–191	NUM
ijtc-842	270	10	.	.	PUNCT
ijtc-842	271	1	https://doi.org/10.37859/jae.v10i1.1975	https://doi.org/10.37859/jae.v10i1.1975	PROPN
ijtc-842	271	2	simanjuntak	simanjuntak	NOUN
ijtc-842	271	3	,	,	PUNCT
ijtc-842	271	4	j.	j.	PROPN
ijtc-842	271	5	m.	m.	PROPN
ijtc-842	271	6	,	,	PUNCT
ijtc-842	271	7	sriwiyanti	sriwiyanti	PROPN
ijtc-842	271	8	,	,	PUNCT
ijtc-842	271	9	e.	e.	PROPN
ijtc-842	271	10	,	,	PUNCT
ijtc-842	271	11	&	&	CCONJ
ijtc-842	271	12	tarigan	tarigan	PROPN
ijtc-842	271	13	,	,	PUNCT
ijtc-842	271	14	w.	w.	PROPN
ijtc-842	271	15	j.	j.	PROPN
ijtc-842	271	16	(	(	PUNCT
ijtc-842	271	17	2023	2023	NUM
ijtc-842	271	18	)	)	PUNCT
ijtc-842	271	19	.	.	PUNCT
ijtc-842	272	1	analisis	analisis	PROPN
ijtc-842	272	2	penerapan	penerapan	PROPN
ijtc-842	272	3	standar	standar	PROPN
ijtc-842	272	4	akuntansi	akuntansi	PROPN
ijtc-842	272	5	pemerintah	pemerintah	VERB
ijtc-842	272	6	berbasis	berbasis	ADP
ijtc-842	272	7	akrual	akrual	PROPN
ijtc-842	272	8	pada	pada	PROPN
ijtc-842	272	9	dinas	dinas	PROPN
ijtc-842	272	10	pekerjaan	pekerjaan	PROPN
ijtc-842	272	11	umum	umum	PROPN
ijtc-842	272	12	dan	dan	PROPN
ijtc-842	272	13	penataan	penataan	PROPN
ijtc-842	272	14	ruang	ruang	PROPN
ijtc-842	272	15	kota	kota	PROPN
ijtc-842	272	16	pematangsiantar	pematangsiantar	PROPN
ijtc-842	272	17	.	.	PUNCT
ijtc-842	273	1	5(1	5(1	NUM
ijtc-842	273	2	)	)	PUNCT
ijtc-842	273	3	,	,	PUNCT
ijtc-842	274	1	80–110	80–110	PROPN
ijtc-842	274	2	.	.	PUNCT
ijtc-842	275	1	https://doi.org/doi	https://doi.org/doi	PROPN
ijtc-842	275	2	 	 	SPACE
ijtc-842	275	3	:	:	PUNCT
ijtc-842	275	4	10.36985	10.36985	NUM
ijtc-842	275	5	/	/	SYM
ijtc-842	275	6	jia.v5i1.662	jia.v5i1.662	NOUN
ijtc-842	275	7	sugiyono	sugiyono	NOUN
ijtc-842	275	8	.	.	PUNCT
ijtc-842	276	1	(	(	PUNCT
ijtc-842	276	2	2019	2019	NUM
ijtc-842	276	3	)	)	PUNCT
ijtc-842	276	4	.	.	PUNCT
ijtc-842	277	1	metode	metode	PROPN
ijtc-842	277	2	penelitian	penelitian	PROPN
ijtc-842	277	3	kuantitatif	kuantitatif	PROPN
ijtc-842	277	4	kualitatif	kualitatif	PROPN
ijtc-842	277	5	dan	dan	PROPN
ijtc-842	277	6	r&d	r&d	PROPN
ijtc-842	277	7	(	(	PUNCT
ijtc-842	277	8	d.	d.	PROPN
ijtc-842	277	9	i.	i.	PROPN
ijtc-842	277	10	sutopo	sutopo	PROPN
ijtc-842	277	11	.	.	PUNCT
ijtc-842	278	1	s.pd	s.pd	PROPN
ijtc-842	278	2	(	(	PUNCT
ijtc-842	278	3	ed	ed	NOUN
ijtc-842	278	4	.	.	PUNCT
ijtc-842	278	5	)	)	PUNCT
ijtc-842	278	6	;	;	PUNCT
ijtc-842	278	7	2nd	2nd	ADJ
ijtc-842	278	8	ed	ed	NOUN
ijtc-842	278	9	.	.	PUNCT
ijtc-842	278	10	)	)	PUNCT
ijtc-842	278	11	.	.	PUNCT
ijtc-842	279	1	alfabeta	alfabeta	PROPN
ijtc-842	279	2	,	,	PUNCT
ijtc-842	279	3	cv	cv	PROPN
ijtc-842	279	4	.	.	PROPN
ijtc-842	279	5	suhardjo	suhardjo	PROPN
ijtc-842	279	6	,	,	PUNCT
ijtc-842	279	7	y.	y.	PROPN
ijtc-842	279	8	(	(	PUNCT
ijtc-842	279	9	2019	2019	NUM
ijtc-842	279	10	)	)	PUNCT
ijtc-842	279	11	.	.	PUNCT
ijtc-842	280	1	faktor	faktor	NOUN
ijtc-842	280	2	-	-	PUNCT
ijtc-842	280	3	faktor	faktor	NOUN
ijtc-842	280	4	yang	yang	PROPN
ijtc-842	280	5	mempengaruhi	mempengaruhi	PROPN
ijtc-842	280	6	kualitas	kualita	NOUN
ijtc-842	280	7	laporan	laporan	ADJ
ijtc-842	280	8	keuangan	keuangan	PROPN
ijtc-842	280	9	pemerintah	pemerintah	PROPN
ijtc-842	280	10	daerah	daerah	PROPN
ijtc-842	280	11	(	(	PUNCT
ijtc-842	280	12	studi	studi	PROPN
ijtc-842	280	13	kasus	kasus	PROPN
ijtc-842	280	14	pemerintah	pemerintah	PROPN
ijtc-842	280	15	kota	kota	PROPN
ijtc-842	280	16	semarang	semarang	PROPN
ijtc-842	280	17	)	)	PUNCT
ijtc-842	280	18	yohanes	yohane	NOUN
ijtc-842	280	19	.	.	PUNCT
ijtc-842	281	1	akmen	akman	NOUN
ijtc-842	281	2	jurnal	jurnal	ADJ
ijtc-842	281	3	ilmiah	ilmiah	PROPN
ijtc-842	281	4	,	,	PUNCT
ijtc-842	281	5	17(1	17(1	NUM
ijtc-842	281	6	)	)	PUNCT
ijtc-842	281	7	,	,	PUNCT
ijtc-842	281	8	1–13	1–13	NOUN
ijtc-842	281	9	.	.	PUNCT
ijtc-842	282	1	https://doi.org/14125331	https://doi.org/14125331	VERB
ijtc-842	282	2	sujatmiko	sujatmiko	NOUN
ijtc-842	282	3	,	,	PUNCT
ijtc-842	282	4	w.	w.	NOUN
ijtc-842	282	5	(	(	PUNCT
ijtc-842	282	6	2019	2019	NUM
ijtc-842	282	7	)	)	PUNCT
ijtc-842	282	8	.	.	PUNCT
ijtc-842	283	1	akuntabilitas	akuntabilita	NOUN
ijtc-842	283	2	kinerja	kinerja	PROPN
ijtc-842	283	3	keuangan	keuangan	PROPN
ijtc-842	283	4	dan	dan	PROPN
ijtc-842	283	5	pemberian	pemberian	PROPN
ijtc-842	283	6	opini	opini	PROPN
ijtc-842	283	7	atas	atas	PROPN
ijtc-842	283	8	laporan	laporan	ADJ
ijtc-842	283	9	keuangan	keuangan	NOUN
ijtc-842	283	10	audited	audit	VERB
ijtc-842	283	11	(	(	PUNCT
ijtc-842	283	12	studi	studi	PROPN
ijtc-842	283	13	kasus	kasus	PROPN
ijtc-842	283	14	pada	pada	PROPN
ijtc-842	283	15	kementerian	kementerian	PROPN
ijtc-842	283	16	di	di	PROPN
ijtc-842	283	17	indonesia	indonesia	PROPN
ijtc-842	283	18	)	)	PUNCT
ijtc-842	283	19	sujatmiko	sujatmiko	NOUN
ijtc-842	283	20	.	.	PUNCT
ijtc-842	284	1	jurnal	jurnal	ADJ
ijtc-842	284	2	ilmiah	ilmiah	PROPN
ijtc-842	284	3	akuntansi	akuntansi	PROPN
ijtc-842	284	4	fakultas	fakulta	VERB
ijtc-842	284	5	ekonomi	ekonomi	PROPN
ijtc-842	284	6	,	,	PUNCT
ijtc-842	284	7	5(mi	5(mi	NUM
ijtc-842	284	8	)	)	PUNCT
ijtc-842	284	9	,	,	PUNCT
ijtc-842	284	10	41–52	41–52	NUM
ijtc-842	284	11	.	.	PUNCT
ijtc-842	284	12	supraja	supraja	PROPN
ijtc-842	284	13	,	,	PUNCT
ijtc-842	284	14	g.	g.	PROPN
ijtc-842	284	15	(	(	PUNCT
ijtc-842	284	16	2019	2019	NUM
ijtc-842	284	17	)	)	PUNCT
ijtc-842	284	18	.	.	PUNCT
ijtc-842	285	1	…	…	PUNCT
ijtc-842	285	2	standar	standar	PROPN
ijtc-842	285	3	akuntansi	akuntansi	PROPN
ijtc-842	285	4	pemerintahan	pemerintahan	PROPN
ijtc-842	285	5	berbasis	berbasis	ADP
ijtc-842	285	6	akrual	akrual	PROPN
ijtc-842	285	7	dan	dan	PROPN
ijtc-842	285	8	efektivitas	efektivitas	PROPN
ijtc-842	285	9	fungsi	fungsi	PROPN
ijtc-842	285	10	pengawasan	pengawasan	PROPN
ijtc-842	285	11	terhadap	terhadap	PROPN
ijtc-842	285	12	kinerja	kinerja	PROPN
ijtc-842	285	13	keuangan	keuangan	PROPN
ijtc-842	285	14	pemerintah	pemerintah	PROPN
ijtc-842	286	1	daerah	daerah	PROPN
ijtc-842	286	2	kabupaten	kabupaten	PROPN
ijtc-842	286	3	deli	deli	PROPN
ijtc-842	286	4	serdang	serdang	PROPN
ijtc-842	286	5	.	.	PROPN
ijtc-842	286	6	jurnal	jurnal	PROPN
ijtc-842	286	7	akuntansi	akuntansi	PROPN
ijtc-842	286	8	bisnis	bisnis	PROPN
ijtc-842	286	9	dan	dan	PROPN
ijtc-842	286	10	publik	publik	PROPN
ijtc-842	286	11	,	,	PUNCT
ijtc-842	286	12	10(1	10(1	NUM
ijtc-842	286	13	)	)	PUNCT
ijtc-842	286	14	,	,	PUNCT
ijtc-842	286	15	115–130	115–130	NUM
ijtc-842	286	16	.	.	PUNCT
ijtc-842	287	1	http://jurnal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/577	http://jurnal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/577	PROPN
ijtc-842	287	2	wahyuni	wahyuni	PROPN
ijtc-842	287	3	,	,	PUNCT
ijtc-842	287	4	a.	a.	PROPN
ijtc-842	287	5	s.	s.	PROPN
ijtc-842	287	6	dan	dan	PROPN
ijtc-842	287	7	a.	a.	PROPN
ijtc-842	287	8	(	(	PUNCT
ijtc-842	287	9	2022	2022	NUM
ijtc-842	287	10	)	)	PUNCT
ijtc-842	287	11	.	.	PUNCT
ijtc-842	288	1	analisis	analisis	ADJ
ijtc-842	288	2	pengaruh	pengaruh	NOUN
ijtc-842	288	3	implementasi	implementasi	PROPN
ijtc-842	288	4	standar	standar	PROPN
ijtc-842	288	5	akuntansi	akuntansi	PROPN
ijtc-842	288	6	pemerintahan	pemerintahan	PROPN
ijtc-842	288	7	berbasis	berbasis	ADP
ijtc-842	288	8	akrual	akrual	PROPN
ijtc-842	288	9	dan	dan	PROPN
ijtc-842	288	10	kinerja	kinerja	PROPN
ijtc-842	288	11	sdm	sdm	PROPN
ijtc-842	288	12	terhadap	terhadap	PROPN
ijtc-842	288	13	kualitas	kualitas	PROPN
ijtc-842	288	14	laporan	laporan	ADJ
ijtc-842	288	15	keuangan	keuangan	NOUN
ijtc-842	288	16	(	(	PUNCT
ijtc-842	288	17	studi	studi	PROPN
ijtc-842	288	18	kasus	kasus	PROPN
ijtc-842	288	19	dinas	dinas	PROPN
ijtc-842	288	20	lingkungan	lingkungan	VERB
ijtc-842	288	21	hidup	hidup	PROPN
ijtc-842	288	22	provinsi	provinsi	PROPN
ijtc-842	288	23	sumatera	sumatera	PROPN
ijtc-842	288	24	utara	utara	PROPN
ijtc-842	288	25	)	)	PUNCT
ijtc-842	288	26	.	.	PUNCT
ijtc-842	289	1	jurnal	jurnal	PROPN
ijtc-842	289	2	akuntansi	akuntansi	PROPN
ijtc-842	289	3	dan	dan	PROPN
ijtc-842	289	4	keuangan	keuangan	PROPN
ijtc-842	289	5	universitas	universitas	PROPN
ijtc-842	289	6	jambi	jambi	PROPN
ijtc-842	289	7	,	,	PUNCT
ijtc-842	289	8	7(2	7(2	NUM
ijtc-842	289	9	)	)	PUNCT
ijtc-842	289	10	,	,	PUNCT
ijtc-842	289	11	59–66	59–66	NUM
ijtc-842	289	12	.	.	PUNCT
ijtc-842	290	1	wiguna	wiguna	PROPN
ijtc-842	290	2	,	,	PUNCT
ijtc-842	290	3	k.	k.	PROPN
ijtc-842	290	4	y.	y.	PROPN
ijtc-842	290	5	,	,	PUNCT
ijtc-842	290	6	syafitri	syafitri	PROPN
ijtc-842	290	7	,	,	PUNCT
ijtc-842	290	8	a.	a.	NOUN
ijtc-842	290	9	,	,	PUNCT
ijtc-842	290	10	&	&	CCONJ
ijtc-842	290	11	putri	putri	PROPN
ijtc-842	290	12	,	,	PUNCT
ijtc-842	290	13	r.	r.	PROPN
ijtc-842	290	14	m.	m.	PROPN
ijtc-842	290	15	(	(	PUNCT
ijtc-842	290	16	2021	2021	NUM
ijtc-842	290	17	)	)	PUNCT
ijtc-842	290	18	.	.	PUNCT
ijtc-842	291	1	pengaruh	pengaruh	NOUN
ijtc-842	291	2	kualitas	kualita	NOUN
ijtc-842	291	3	laporan	laporan	VERB
ijtc-842	291	4	keuangan	keuangan	PROPN
ijtc-842	291	5	terhadap	terhadap	PROPN
ijtc-842	291	6	akuntabilitas	akuntabilita	NOUN
ijtc-842	291	7	kinerja	kinerja	PROPN
ijtc-842	291	8	pada	pada	PROPN
ijtc-842	291	9	kantor	kantor	PROPN
ijtc-842	291	10	pengadilan	pengadilan	PROPN
ijtc-842	291	11	agama	agama	PROPN
ijtc-842	291	12	lubuklinggau	lubuklinggau	PROPN
ijtc-842	291	13	.	.	PUNCT
ijtc-842	292	1	jurnal	jurnal	PROPN
ijtc-842	292	2	ilmu	ilmu	PROPN
ijtc-842	292	3	sosial	sosial	X
ijtc-842	292	4	,	,	PUNCT
ijtc-842	292	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-842	292	6	the	the	DET
ijtc-842	292	7	influence	influence	NOUN
ijtc-842	292	8	of	of	ADP
ijtc-842	292	9	application	application	NOUN
ijtc-842	292	10	of	of	ADP
ijtc-842	292	11	government	government	NOUN
ijtc-842	292	12	accounting	accounting	NOUN
ijtc-842	292	13	standards	standard	NOUN
ijtc-842	292	14	and	and	CCONJ
ijtc-842	292	15	the	the	DET
ijtc-842	292	16	quality	quality	NOUN
ijtc-842	292	17	of	of	ADP
ijtc-842	292	18	financial	financial	ADJ
ijtc-842	292	19	reports	report	NOUN
ijtc-842	292	20	on	on	ADP
ijtc-842	292	21	the	the	DET
ijtc-842	292	22	accountability	accountability	NOUN
ijtc-842	292	23	of	of	ADP
ijtc-842	292	24	tanjungpinang	tanjungpinang	NOUN
ijtc-842	292	25	government	government	NOUN
ijtc-842	292	26	’s	’s	PART
ijtc-842	292	27	financial	financial	ADJ
ijtc-842	292	28	performance	performance	NOUN
ijtc-842	292	29	indra	indra	NOUN
ijtc-842	292	30	,	,	PUNCT
ijtc-842	292	31	febrian	febrian	NOUN
ijtc-842	292	32	,	,	PUNCT
ijtc-842	292	33	putri	putri	ADJ
ijtc-842	292	34	321	321	NUM
ijtc-842	292	35	|	|	CCONJ
ijtc-842	292	36	ilomata	ilomata	PROPN
ijtc-842	292	37	international	international	ADJ
ijtc-842	292	38	journal	journal	NOUN
ijtc-842	292	39	of	of	ADP
ijtc-842	292	40	tax	tax	PROPN
ijtc-842	292	41	&	&	CCONJ
ijtc-842	292	42	accounting	account	VERB
ijtc-842	292	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-842	292	44	manajemen	manajeman	NOUN
ijtc-842	292	45	,	,	PUNCT
ijtc-842	292	46	akuntansi	akuntansi	PROPN
ijtc-842	292	47	dan	dan	PROPN
ijtc-842	292	48	bisnis	bisnis	PROPN
ijtc-842	292	49	,	,	PUNCT
ijtc-842	292	50	2(4	2(4	NUM
ijtc-842	292	51	)	)	PUNCT
ijtc-842	292	52	,	,	PUNCT
ijtc-842	292	53	106–125	106–125	NUM
ijtc-842	292	54	.	.	PUNCT
ijtc-842	293	1	https://doi.org/10.47747/jismab.v2i4.509	https://doi.org/10.47747/jismab.v2i4.509	PROPN
ijtc-842	293	2	yanti	yanti	PROPN
ijtc-842	293	3	,	,	PUNCT
ijtc-842	293	4	n.	n.	PROPN
ijtc-842	293	5	s.	s.	PROPN
ijtc-842	293	6	,	,	PUNCT
ijtc-842	293	7	made	make	VERB
ijtc-842	293	8	,	,	PUNCT
ijtc-842	293	9	a.	a.	NOUN
ijtc-842	293	10	,	,	PUNCT
ijtc-842	293	11	&	&	CCONJ
ijtc-842	293	12	setiyowati	setiyowati	PROPN
ijtc-842	293	13	,	,	PUNCT
ijtc-842	293	14	s.	s.	PROPN
ijtc-842	293	15	w.	w.	PROPN
ijtc-842	293	16	(	(	PUNCT
ijtc-842	293	17	2020	2020	NUM
ijtc-842	293	18	)	)	PUNCT
ijtc-842	293	19	.	.	PUNCT
ijtc-842	294	1	pengaruh	pengaruh	PROPN
ijtc-842	294	2	penerapan	penerapan	PROPN
ijtc-842	294	3	standar	standar	PROPN
ijtc-842	294	4	akuntansi	akuntansi	PROPN
ijtc-842	294	5	pemerintah	pemerintah	PROPN
ijtc-842	294	6	,	,	PUNCT
ijtc-842	294	7	pemanfaatan	pemanfaatan	PROPN
ijtc-842	294	8	sistem	sistem	PROPN
ijtc-842	294	9	informasi	informasi	PROPN
ijtc-842	294	10	akuntansi	akuntansi	PROPN
ijtc-842	294	11	dan	dan	PROPN
ijtc-842	294	12	pengawasan	pengawasan	PROPN
ijtc-842	294	13	keuangan	keuangan	PROPN
ijtc-842	294	14	terhadap	terhadap	PROPN
ijtc-842	294	15	kualitas	kualitas	PROPN
ijtc-842	294	16	laporan	laporan	ADJ
ijtc-842	294	17	keuangan	keuangan	PROPN
ijtc-842	294	18	pemerintah	pemerintah	PROPN
ijtc-842	294	19	daerah	daerah	PROPN
ijtc-842	294	20	.	.	PUNCT
ijtc-842	295	1	jurnal	jurnal	PROPN
ijtc-842	295	2	riset	riset	PROPN
ijtc-842	295	3	mahasiswa	mahasiswa	PROPN
ijtc-842	295	4	akuntansi	akuntansi	PROPN
ijtc-842	295	5	,	,	PUNCT
ijtc-842	295	6	8(1	8(1	NOUN
ijtc-842	295	7	)	)	PUNCT
ijtc-842	295	8	,	,	PUNCT
ijtc-842	295	9	1–8	1–8	X
ijtc-842	295	10	.	.	PUNCT
ijtc-842	296	1	https://doi.org/10.21067/jrma.v8i1.4455	https://doi.org/10.21067/jrma.v8i1.4455	PROPN
ijtc-842	296	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV