id	sid	tid	token	lemma	pos
ijtc-908	1	1	the	the	DET
ijtc-908	1	2	illomata	illomata	PROPN
ijtc-908	1	3	international	international	PROPN
ijtc-908	1	4	journal	journal	PROPN
ijtc-908	1	5	of	of	ADP
ijtc-908	1	6	management	management	NOUN
ijtc-908	1	7	ilomata	ilomata	PROPN
ijtc-908	1	8	international	international	ADJ
ijtc-908	1	9	journal	journal	NOUN
ijtc-908	1	10	of	of	ADP
ijtc-908	1	11	tax	tax	PROPN
ijtc-908	1	12	&	&	CCONJ
ijtc-908	1	13	accounting	account	VERB
ijtc-908	1	14	p	p	PROPN
ijtc-908	1	15	-	-	PUNCT
ijtc-908	1	16	issn	issn	NOUN
ijtc-908	1	17	:	:	PUNCT
ijtc-908	1	18	2714	2714	NUM
ijtc-908	1	19	-	-	SYM
ijtc-908	1	20	9838	9838	NUM
ijtc-908	1	21	;	;	PUNCT
ijtc-908	1	22	e	e	X
ijtc-908	1	23	-	-	PUNCT
ijtc-908	1	24	issn	issn	NOUN
ijtc-908	1	25	:	:	PUNCT
ijtc-908	1	26	2714	2714	NUM
ijtc-908	1	27	-	-	SYM
ijtc-908	1	28	9846	9846	NUM
ijtc-908	1	29	volume	volume	NOUN
ijtc-908	1	30	4	4	NUM
ijtc-908	1	31	,	,	PUNCT
ijtc-908	1	32	issue	issue	NOUN
ijtc-908	1	33	4	4	NUM
ijtc-908	1	34	,	,	PUNCT
ijtc-908	1	35	october	october	PROPN
ijtc-908	1	36	2023	2023	NUM
ijtc-908	1	37	page	page	NOUN
ijtc-908	1	38	no	no	NOUN
ijtc-908	1	39	.	.	PUNCT
ijtc-908	2	1	730	730	NUM
ijtc-908	2	2	-	-	SYM
ijtc-908	2	3	741	741	NUM
ijtc-908	2	4	730	730	NUM
ijtc-908	2	5	|	|	ADV
ijtc-908	2	6	ilomata	ilomata	PROPN
ijtc-908	2	7	international	international	ADJ
ijtc-908	2	8	journal	journal	NOUN
ijtc-908	2	9	of	of	ADP
ijtc-908	2	10	tax	tax	PROPN
ijtc-908	2	11	&	&	CCONJ
ijtc-908	2	12	accounting	account	VERB
ijtc-908	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	2	14	the	the	DET
ijtc-908	2	15	influence	influence	NOUN
ijtc-908	2	16	of	of	ADP
ijtc-908	2	17	audit	audit	NOUN
ijtc-908	2	18	opinion	opinion	NOUN
ijtc-908	2	19	,	,	PUNCT
ijtc-908	2	20	auditor	auditor	NOUN
ijtc-908	2	21	switching	switching	NOUN
ijtc-908	2	22	,	,	PUNCT
ijtc-908	2	23	and	and	CCONJ
ijtc-908	2	24	number	number	NOUN
ijtc-908	2	25	of	of	ADP
ijtc-908	2	26	audit	audit	NOUN
ijtc-908	2	27	committees	committee	NOUN
ijtc-908	2	28	on	on	ADP
ijtc-908	2	29	audit	audit	NOUN
ijtc-908	2	30	report	report	NOUN
ijtc-908	2	31	lag	lag	VERB
ijtc-908	2	32	brandon	brandon	PROPN
ijtc-908	2	33	christian	christian	PROPN
ijtc-908	2	34	tomasila1	tomasila1	PROPN
ijtc-908	2	35	,	,	PUNCT
ijtc-908	2	36	hisar	hisar	PROPN
ijtc-908	2	37	pangaribuan2	pangaribuan2	PROPN
ijtc-908	2	38	12universitas	12universitas	NUM
ijtc-908	3	1	advent	advent	PROPN
ijtc-908	3	2	indonesia	indonesia	PROPN
ijtc-908	3	3	,	,	PUNCT
ijtc-908	3	4	indonesia	indonesia	PROPN
ijtc-908	3	5	correspondent	correspondent	NOUN
ijtc-908	3	6	:	:	PUNCT
ijtc-908	3	7	2032005@unai.edu	2032005@unai.edu	NUM
ijtc-908	3	8	1	1	NUM
ijtc-908	3	9	received	receive	VERB
ijtc-908	3	10	:	:	PUNCT
ijtc-908	3	11	september	september	PROPN
ijtc-908	3	12	2	2	NUM
ijtc-908	3	13	,	,	PUNCT
ijtc-908	3	14	2023	2023	NUM
ijtc-908	3	15	accepted	accept	VERB
ijtc-908	3	16	:	:	PUNCT
ijtc-908	3	17	october	october	PROPN
ijtc-908	3	18	16	16	NUM
ijtc-908	3	19	,	,	PUNCT
ijtc-908	3	20	2023	2023	NUM
ijtc-908	3	21	published	publish	VERB
ijtc-908	3	22	:	:	PUNCT
ijtc-908	3	23	october	october	PROPN
ijtc-908	3	24	31	31	NUM
ijtc-908	3	25	,	,	PUNCT
ijtc-908	3	26	2023	2023	NUM
ijtc-908	3	27	citation	citation	NOUN
ijtc-908	3	28	:	:	PUNCT
ijtc-908	3	29	tomasila	tomasila	ADJ
ijtc-908	3	30	,	,	PUNCT
ijtc-908	3	31	b	b	X
ijtc-908	3	32	,	,	PUNCT
ijtc-908	3	33	c.	c.	PROPN
ijtc-908	3	34	,	,	PUNCT
ijtc-908	3	35	pangaribuan	pangaribuan	PROPN
ijtc-908	3	36	,	,	PUNCT
ijtc-908	3	37	h.	h.	PROPN
ijtc-908	3	38	(	(	PUNCT
ijtc-908	3	39	2023	2023	NUM
ijtc-908	3	40	)	)	PUNCT
ijtc-908	3	41	.	.	PUNCT
ijtc-908	4	1	the	the	DET
ijtc-908	4	2	influence	influence	NOUN
ijtc-908	4	3	of	of	ADP
ijtc-908	4	4	audit	audit	NOUN
ijtc-908	4	5	opinion	opinion	NOUN
ijtc-908	4	6	,	,	PUNCT
ijtc-908	4	7	auditor	auditor	NOUN
ijtc-908	4	8	switching	switching	NOUN
ijtc-908	4	9	,	,	PUNCT
ijtc-908	4	10	and	and	CCONJ
ijtc-908	4	11	number	number	NOUN
ijtc-908	4	12	of	of	ADP
ijtc-908	4	13	audit	audit	NOUN
ijtc-908	4	14	committees	committee	NOUN
ijtc-908	4	15	on	on	ADP
ijtc-908	4	16	audit	audit	NOUN
ijtc-908	4	17	report	report	NOUN
ijtc-908	4	18	lag	lag	NOUN
ijtc-908	4	19	.	.	PUNCT
ijtc-908	5	1	ilomata	ilomata	PROPN
ijtc-908	5	2	international	international	PROPN
ijtc-908	5	3	journal	journal	NOUN
ijtc-908	5	4	of	of	ADP
ijtc-908	5	5	tax	tax	NOUN
ijtc-908	5	6	and	and	CCONJ
ijtc-908	5	7	accounting	accounting	NOUN
ijtc-908	5	8	,	,	PUNCT
ijtc-908	5	9	4(4	4(4	NUM
ijtc-908	5	10	)	)	PUNCT
ijtc-908	5	11	,	,	PUNCT
ijtc-908	5	12	730	730	NUM
ijtc-908	5	13	-	-	SYM
ijtc-908	5	14	741	741	NUM
ijtc-908	5	15	.	.	PUNCT
ijtc-908	6	1	https://doi.org/10.52728/ijtc.v4i4.908	https://doi.org/10.52728/ijtc.v4i4.908	PROPN
ijtc-908	6	2	abstract	abstract	NOUN
ijtc-908	6	3	:	:	PUNCT
ijtc-908	6	4	despite	despite	SCONJ
ijtc-908	6	5	the	the	DET
ijtc-908	6	6	fact	fact	NOUN
ijtc-908	6	7	that	that	SCONJ
ijtc-908	6	8	listed	list	VERB
ijtc-908	6	9	firms	firm	NOUN
ijtc-908	6	10	must	must	AUX
ijtc-908	6	11	abide	abide	VERB
ijtc-908	6	12	by	by	ADP
ijtc-908	6	13	standards	standard	NOUN
ijtc-908	6	14	set	set	VERB
ijtc-908	6	15	forth	forth	ADP
ijtc-908	6	16	by	by	ADP
ijtc-908	6	17	the	the	DET
ijtc-908	6	18	indonesia	indonesia	PROPN
ijtc-908	6	19	stock	stock	PROPN
ijtc-908	6	20	exchange	exchange	PROPN
ijtc-908	6	21	(	(	PUNCT
ijtc-908	6	22	idx	idx	PROPN
ijtc-908	6	23	)	)	PUNCT
ijtc-908	6	24	to	to	PART
ijtc-908	6	25	submit	submit	VERB
ijtc-908	6	26	audited	audit	VERB
ijtc-908	6	27	financial	financial	ADJ
ijtc-908	6	28	reports	report	NOUN
ijtc-908	6	29	and	and	CCONJ
ijtc-908	6	30	publish	publish	VERB
ijtc-908	6	31	them	they	PRON
ijtc-908	6	32	,	,	PUNCT
ijtc-908	6	33	it	it	PRON
ijtc-908	6	34	has	have	AUX
ijtc-908	6	35	not	not	PART
ijtc-908	6	36	reduced	reduce	VERB
ijtc-908	6	37	the	the	DET
ijtc-908	6	38	number	number	NOUN
ijtc-908	6	39	of	of	ADP
ijtc-908	6	40	companies	company	NOUN
ijtc-908	6	41	that	that	PRON
ijtc-908	6	42	do	do	AUX
ijtc-908	6	43	not	not	PART
ijtc-908	6	44	publish	publish	VERB
ijtc-908	6	45	their	their	PRON
ijtc-908	6	46	financial	financial	ADJ
ijtc-908	6	47	reports	report	NOUN
ijtc-908	6	48	in	in	ADP
ijtc-908	6	49	accordance	accordance	NOUN
ijtc-908	6	50	with	with	ADP
ijtc-908	6	51	the	the	DET
ijtc-908	6	52	applicable	applicable	ADJ
ijtc-908	6	53	rules	rule	NOUN
ijtc-908	6	54	.	.	PUNCT
ijtc-908	7	1	as	as	ADP
ijtc-908	7	2	of	of	ADP
ijtc-908	7	3	february	february	PROPN
ijtc-908	7	4	2023	2023	NUM
ijtc-908	7	5	,	,	PUNCT
ijtc-908	7	6	a	a	DET
ijtc-908	7	7	total	total	NOUN
ijtc-908	7	8	of	of	ADP
ijtc-908	7	9	32	32	NUM
ijtc-908	7	10	issuers	issuer	NOUN
ijtc-908	7	11	have	have	AUX
ijtc-908	7	12	been	be	AUX
ijtc-908	7	13	sanctioned	sanction	VERB
ijtc-908	7	14	for	for	ADP
ijtc-908	7	15	late	late	ADJ
ijtc-908	7	16	publication	publication	NOUN
ijtc-908	7	17	of	of	ADP
ijtc-908	7	18	their	their	PRON
ijtc-908	7	19	financial	financial	ADJ
ijtc-908	7	20	reports	report	NOUN
ijtc-908	7	21	.	.	PUNCT
ijtc-908	8	1	a	a	DET
ijtc-908	8	2	high	high	ADJ
ijtc-908	8	3	audit	audit	NOUN
ijtc-908	8	4	report	report	NOUN
ijtc-908	8	5	lag	lag	NOUN
ijtc-908	8	6	table	table	NOUN
ijtc-908	8	7	results	result	NOUN
ijtc-908	8	8	in	in	ADP
ijtc-908	8	9	inaccurate	inaccurate	ADJ
ijtc-908	8	10	and	and	CCONJ
ijtc-908	8	11	outdated	outdated	ADJ
ijtc-908	8	12	financial	financial	ADJ
ijtc-908	8	13	information	information	NOUN
ijtc-908	8	14	.	.	PUNCT
ijtc-908	9	1	this	this	DET
ijtc-908	9	2	research	research	NOUN
ijtc-908	9	3	's	's	PART
ijtc-908	9	4	main	main	ADJ
ijtc-908	9	5	goal	goal	NOUN
ijtc-908	9	6	is	be	AUX
ijtc-908	9	7	to	to	PART
ijtc-908	9	8	prove	prove	VERB
ijtc-908	9	9	how	how	SCONJ
ijtc-908	9	10	the	the	DET
ijtc-908	9	11	number	number	NOUN
ijtc-908	9	12	of	of	ADP
ijtc-908	9	13	audit	audit	NOUN
ijtc-908	9	14	committees	committee	NOUN
ijtc-908	9	15	,	,	PUNCT
ijtc-908	9	16	the	the	DET
ijtc-908	9	17	number	number	NOUN
ijtc-908	9	18	of	of	ADP
ijtc-908	9	19	audit	audit	NOUN
ijtc-908	9	20	opinions	opinion	NOUN
ijtc-908	9	21	,	,	PUNCT
ijtc-908	9	22	and	and	CCONJ
ijtc-908	9	23	auditor	auditor	NOUN
ijtc-908	9	24	change	change	NOUN
ijtc-908	9	25	may	may	AUX
ijtc-908	9	26	affect	affect	VERB
ijtc-908	9	27	how	how	SCONJ
ijtc-908	9	28	long	long	ADV
ijtc-908	9	29	it	it	PRON
ijtc-908	9	30	takes	take	VERB
ijtc-908	9	31	to	to	PART
ijtc-908	9	32	produce	produce	VERB
ijtc-908	9	33	an	an	DET
ijtc-908	9	34	audit	audit	NOUN
ijtc-908	9	35	report	report	NOUN
ijtc-908	9	36	.	.	PUNCT
ijtc-908	10	1	a	a	DET
ijtc-908	10	2	quantitative	quantitative	ADJ
ijtc-908	10	3	research	research	NOUN
ijtc-908	10	4	approach	approach	NOUN
ijtc-908	10	5	utilizing	utilize	VERB
ijtc-908	10	6	secondary	secondary	ADJ
ijtc-908	10	7	data	datum	NOUN
ijtc-908	10	8	is	be	AUX
ijtc-908	10	9	employed	employ	VERB
ijtc-908	10	10	for	for	ADP
ijtc-908	10	11	this	this	DET
ijtc-908	10	12	investigation	investigation	NOUN
ijtc-908	10	13	.	.	PUNCT
ijtc-908	11	1	the	the	DET
ijtc-908	11	2	research	research	NOUN
ijtc-908	11	3	focuses	focus	VERB
ijtc-908	11	4	on	on	ADP
ijtc-908	11	5	manufacturing	manufacturing	NOUN
ijtc-908	11	6	and	and	CCONJ
ijtc-908	11	7	transportation	transportation	NOUN
ijtc-908	11	8	firms	firm	NOUN
ijtc-908	11	9	publicly	publicly	ADV
ijtc-908	11	10	traded	trade	VERB
ijtc-908	11	11	on	on	ADP
ijtc-908	11	12	the	the	DET
ijtc-908	11	13	idx	idx	NOUN
ijtc-908	11	14	during	during	ADP
ijtc-908	11	15	the	the	DET
ijtc-908	11	16	years	year	NOUN
ijtc-908	11	17	2020	2020	NUM
ijtc-908	11	18	-	-	SYM
ijtc-908	11	19	2021	2021	NUM
ijtc-908	11	20	.	.	PUNCT
ijtc-908	12	1	the	the	DET
ijtc-908	12	2	sample	sample	NOUN
ijtc-908	12	3	size	size	NOUN
ijtc-908	12	4	encompasses	encompass	VERB
ijtc-908	12	5	160	160	NUM
ijtc-908	12	6	companies	company	NOUN
ijtc-908	12	7	,	,	PUNCT
ijtc-908	12	8	spanning	span	VERB
ijtc-908	12	9	a	a	DET
ijtc-908	12	10	2year	2year	NUM
ijtc-908	12	11	research	research	NOUN
ijtc-908	12	12	period	period	NOUN
ijtc-908	12	13	and	and	CCONJ
ijtc-908	12	14	yielding	yield	VERB
ijtc-908	12	15	320	320	NUM
ijtc-908	12	16	data	datum	NOUN
ijtc-908	12	17	points	point	NOUN
ijtc-908	12	18	.	.	PUNCT
ijtc-908	13	1	the	the	DET
ijtc-908	13	2	analysis	analysis	NOUN
ijtc-908	13	3	'	'	PART
ijtc-908	13	4	conclusions	conclusion	NOUN
ijtc-908	13	5	show	show	VERB
ijtc-908	13	6	that	that	SCONJ
ijtc-908	13	7	audit	audit	NOUN
ijtc-908	13	8	opinion	opinion	NOUN
ijtc-908	13	9	has	have	VERB
ijtc-908	13	10	a	a	DET
ijtc-908	13	11	big	big	ADJ
ijtc-908	13	12	impact	impact	NOUN
ijtc-908	13	13	on	on	ADP
ijtc-908	13	14	the	the	DET
ijtc-908	13	15	audit	audit	NOUN
ijtc-908	13	16	report	report	NOUN
ijtc-908	13	17	lag	lag	VERB
ijtc-908	13	18	;	;	PUNCT
ijtc-908	13	19	in	in	ADP
ijtc-908	13	20	contrast	contrast	NOUN
ijtc-908	13	21	,	,	PUNCT
ijtc-908	13	22	auditor	auditor	NOUN
ijtc-908	13	23	switching	switching	NOUN
ijtc-908	13	24	and	and	CCONJ
ijtc-908	13	25	the	the	DET
ijtc-908	13	26	number	number	NOUN
ijtc-908	13	27	of	of	ADP
ijtc-908	13	28	audit	audit	NOUN
ijtc-908	13	29	committees	committee	NOUN
ijtc-908	13	30	do	do	AUX
ijtc-908	13	31	not	not	PART
ijtc-908	13	32	have	have	VERB
ijtc-908	13	33	a	a	DET
ijtc-908	13	34	substantial	substantial	ADJ
ijtc-908	13	35	influence	influence	NOUN
ijtc-908	13	36	on	on	ADP
ijtc-908	13	37	this	this	DET
ijtc-908	13	38	duration	duration	NOUN
ijtc-908	13	39	.	.	PUNCT
ijtc-908	14	1	the	the	DET
ijtc-908	14	2	researcher	researcher	NOUN
ijtc-908	14	3	recommends	recommend	VERB
ijtc-908	14	4	that	that	SCONJ
ijtc-908	14	5	future	future	ADJ
ijtc-908	14	6	studies	study	NOUN
ijtc-908	14	7	consider	consider	VERB
ijtc-908	14	8	broadening	broaden	VERB
ijtc-908	14	9	the	the	DET
ijtc-908	14	10	scope	scope	NOUN
ijtc-908	14	11	of	of	ADP
ijtc-908	14	12	the	the	DET
ijtc-908	14	13	research	research	NOUN
ijtc-908	14	14	population	population	NOUN
ijtc-908	14	15	to	to	PART
ijtc-908	14	16	enhance	enhance	VERB
ijtc-908	14	17	result	result	NOUN
ijtc-908	14	18	accuracy	accuracy	NOUN
ijtc-908	14	19	and	and	CCONJ
ijtc-908	14	20	incorporate	incorporate	VERB
ijtc-908	14	21	a	a	DET
ijtc-908	14	22	more	more	ADV
ijtc-908	14	23	diverse	diverse	ADJ
ijtc-908	14	24	sample	sample	NOUN
ijtc-908	14	25	.	.	PUNCT
ijtc-908	15	1	keywords	keyword	NOUN
ijtc-908	15	2	:	:	PUNCT
ijtc-908	15	3	audit	audit	NOUN
ijtc-908	15	4	report	report	NOUN
ijtc-908	15	5	lag	lag	NOUN
ijtc-908	15	6	,	,	PUNCT
ijtc-908	15	7	auditor	auditor	NOUN
ijtc-908	15	8	,	,	PUNCT
ijtc-908	15	9	financial	financial	ADJ
ijtc-908	15	10	information	information	NOUN
ijtc-908	15	11	quality	quality	NOUN
ijtc-908	15	12	this	this	PRON
ijtc-908	15	13	is	be	AUX
ijtc-908	15	14	an	an	DET
ijtc-908	15	15	open	open	ADJ
ijtc-908	15	16	access	access	NOUN
ijtc-908	15	17	article	article	NOUN
ijtc-908	15	18	under	under	ADP
ijtc-908	15	19	the	the	DET
ijtc-908	15	20	cc	cc	NOUN
ijtc-908	15	21	-	-	PUNCT
ijtc-908	15	22	by	by	ADP
ijtc-908	15	23	4.0	4.0	NUM
ijtc-908	15	24	license	license	NOUN
ijtc-908	15	25	.	.	PUNCT
ijtc-908	16	1	introduction	introduction	NOUN
ijtc-908	16	2	the	the	DET
ijtc-908	16	3	term	term	NOUN
ijtc-908	16	4	"	"	PUNCT
ijtc-908	16	5	financial	financial	ADJ
ijtc-908	16	6	statements	statement	NOUN
ijtc-908	16	7	"	"	PUNCT
ijtc-908	16	8	refers	refer	VERB
ijtc-908	16	9	to	to	ADP
ijtc-908	16	10	a	a	DET
ijtc-908	16	11	combination	combination	NOUN
ijtc-908	16	12	of	of	ADP
ijtc-908	16	13	information	information	NOUN
ijtc-908	16	14	portraying	portray	VERB
ijtc-908	16	15	a	a	DET
ijtc-908	16	16	company	company	NOUN
ijtc-908	16	17	's	's	PART
ijtc-908	16	18	financial	financial	ADJ
ijtc-908	16	19	health	health	NOUN
ijtc-908	16	20	and	and	CCONJ
ijtc-908	16	21	performance	performance	NOUN
ijtc-908	16	22	,	,	PUNCT
ijtc-908	16	23	which	which	PRON
ijtc-908	16	24	can	can	AUX
ijtc-908	16	25	enhance	enhance	VERB
ijtc-908	16	26	its	its	PRON
ijtc-908	16	27	appeal	appeal	NOUN
ijtc-908	16	28	and	and	CCONJ
ijtc-908	16	29	value	value	NOUN
ijtc-908	16	30	to	to	ADP
ijtc-908	16	31	the	the	DET
ijtc-908	16	32	public	public	NOUN
ijtc-908	16	33	.	.	PUNCT
ijtc-908	17	1	these	these	DET
ijtc-908	17	2	statements	statement	NOUN
ijtc-908	17	3	play	play	VERB
ijtc-908	17	4	a	a	DET
ijtc-908	17	5	vital	vital	ADJ
ijtc-908	17	6	role	role	NOUN
ijtc-908	17	7	in	in	ADP
ijtc-908	17	8	aiding	aid	VERB
ijtc-908	17	9	investors	investor	NOUN
ijtc-908	17	10	'	'	PART
ijtc-908	17	11	decision	decision	NOUN
ijtc-908	17	12	-	-	PUNCT
ijtc-908	17	13	making	make	VERB
ijtc-908	17	14	processes	process	NOUN
ijtc-908	17	15	.	.	PUNCT
ijtc-908	18	1	however	however	ADV
ijtc-908	18	2	,	,	PUNCT
ijtc-908	18	3	when	when	SCONJ
ijtc-908	18	4	seeking	seek	VERB
ijtc-908	18	5	such	such	ADJ
ijtc-908	18	6	financial	financial	ADJ
ijtc-908	18	7	information	information	NOUN
ijtc-908	18	8	,	,	PUNCT
ijtc-908	18	9	various	various	ADJ
ijtc-908	18	10	challenges	challenge	NOUN
ijtc-908	18	11	can	can	AUX
ijtc-908	18	12	arise	arise	VERB
ijtc-908	18	13	,	,	PUNCT
ijtc-908	18	14	one	one	NUM
ijtc-908	18	15	of	of	ADP
ijtc-908	18	16	which	which	PRON
ijtc-908	18	17	we	we	PRON
ijtc-908	18	18	refer	refer	VERB
ijtc-908	18	19	to	to	ADP
ijtc-908	18	20	as	as	ADP
ijtc-908	18	21	"	"	PUNCT
ijtc-908	18	22	audit	audit	NOUN
ijtc-908	18	23	report	report	NOUN
ijtc-908	18	24	lag"(abid	lag"(abid	PROPN
ijtc-908	18	25	et	et	PROPN
ijtc-908	18	26	al	al	PROPN
ijtc-908	18	27	.	.	PROPN
ijtc-908	18	28	,	,	PUNCT
ijtc-908	18	29	2018	2018	NUM
ijtc-908	18	30	)	)	PUNCT
ijtc-908	18	31	.	.	PUNCT
ijtc-908	19	1	the	the	DET
ijtc-908	19	2	interval	interval	NOUN
ijtc-908	19	3	between	between	ADP
ijtc-908	19	4	financial	financial	ADJ
ijtc-908	19	5	statement	statement	NOUN
ijtc-908	19	6	releases	release	NOUN
ijtc-908	19	7	and	and	CCONJ
ijtc-908	19	8	the	the	DET
ijtc-908	19	9	auditor	auditor	NOUN
ijtc-908	19	10	's	's	PART
ijtc-908	19	11	assessment	assessment	NOUN
ijtc-908	19	12	of	of	ADP
ijtc-908	19	13	those	those	DET
ijtc-908	19	14	statements	statement	NOUN
ijtc-908	19	15	is	be	AUX
ijtc-908	19	16	referred	refer	VERB
ijtc-908	19	17	to	to	ADP
ijtc-908	19	18	as	as	ADP
ijtc-908	19	19	"	"	PUNCT
ijtc-908	19	20	audit	audit	NOUN
ijtc-908	19	21	report	report	NOUN
ijtc-908	19	22	lag	lag	NOUN
ijtc-908	19	23	"	"	PUNCT
ijtc-908	19	24	by	by	ADP
ijtc-908	19	25	(	(	PUNCT
ijtc-908	19	26	fujianti	fujianti	PROPN
ijtc-908	19	27	&	&	CCONJ
ijtc-908	19	28	satria	satria	PROPN
ijtc-908	19	29	,	,	PUNCT
ijtc-908	19	30	2020	2020	NUM
ijtc-908	19	31	)	)	PUNCT
ijtc-908	19	32	.	.	PUNCT
ijtc-908	20	1	by	by	ADP
ijtc-908	20	2	comparing	compare	VERB
ijtc-908	20	3	the	the	DET
ijtc-908	20	4	financial	financial	ADJ
ijtc-908	20	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-908	20	6	mailto:2032005@unai.edu	mailto:2032005@unai.edu	NOUN
ijtc-908	20	7	https://doi.org/10.52728/ijtc.v4i4.908	https://doi.org/10.52728/ijtc.v4i4.908	VERB
ijtc-908	20	8	the	the	DET
ijtc-908	20	9	influence	influence	NOUN
ijtc-908	20	10	of	of	ADP
ijtc-908	20	11	audit	audit	NOUN
ijtc-908	20	12	opinion	opinion	NOUN
ijtc-908	20	13	,	,	PUNCT
ijtc-908	20	14	auditor	auditor	NOUN
ijtc-908	20	15	switching	switching	NOUN
ijtc-908	20	16	,	,	PUNCT
ijtc-908	20	17	and	and	CCONJ
ijtc-908	20	18	number	number	NOUN
ijtc-908	20	19	of	of	ADP
ijtc-908	20	20	audit	audit	NOUN
ijtc-908	20	21	committees	committee	NOUN
ijtc-908	20	22	on	on	ADP
ijtc-908	20	23	audit	audit	NOUN
ijtc-908	20	24	report	report	NOUN
ijtc-908	20	25	lag	lag	VERB
ijtc-908	20	26	tomasila	tomasila	NOUN
ijtc-908	20	27	and	and	CCONJ
ijtc-908	20	28	pangaribuan	pangaribuan	NOUN
ijtc-908	20	29	731	731	NUM
ijtc-908	20	30	|	|	ADV
ijtc-908	20	31	ilomata	ilomata	NOUN
ijtc-908	20	32	international	international	ADJ
ijtc-908	20	33	journal	journal	NOUN
ijtc-908	20	34	of	of	ADP
ijtc-908	20	35	tax	tax	PROPN
ijtc-908	20	36	&	&	CCONJ
ijtc-908	20	37	accounting	account	VERB
ijtc-908	20	38	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	20	39	statements	statement	NOUN
ijtc-908	20	40	'	'	PART
ijtc-908	20	41	publishing	publishing	NOUN
ijtc-908	20	42	date	date	NOUN
ijtc-908	20	43	to	to	ADP
ijtc-908	20	44	the	the	DET
ijtc-908	20	45	business	business	NOUN
ijtc-908	20	46	's	's	PART
ijtc-908	20	47	book	book	NOUN
ijtc-908	20	48	closing	closing	NOUN
ijtc-908	20	49	date	date	NOUN
ijtc-908	20	50	,	,	PUNCT
ijtc-908	20	51	this	this	DET
ijtc-908	20	52	information	information	NOUN
ijtc-908	20	53	is	be	AUX
ijtc-908	20	54	ascertained	ascertain	VERB
ijtc-908	20	55	.	.	PUNCT
ijtc-908	21	1	when	when	SCONJ
ijtc-908	21	2	this	this	DET
ijtc-908	21	3	lag	lag	NOUN
ijtc-908	21	4	is	be	AUX
ijtc-908	21	5	excessively	excessively	ADV
ijtc-908	21	6	long	long	ADJ
ijtc-908	21	7	,	,	PUNCT
ijtc-908	21	8	users	user	NOUN
ijtc-908	21	9	of	of	ADP
ijtc-908	21	10	financial	financial	ADJ
ijtc-908	21	11	statements	statement	NOUN
ijtc-908	21	12	are	be	AUX
ijtc-908	21	13	unable	unable	ADJ
ijtc-908	21	14	to	to	PART
ijtc-908	21	15	access	access	VERB
ijtc-908	21	16	accurate	accurate	ADJ
ijtc-908	21	17	and	and	CCONJ
ijtc-908	21	18	current	current	ADJ
ijtc-908	21	19	information	information	NOUN
ijtc-908	21	20	about	about	ADP
ijtc-908	21	21	the	the	DET
ijtc-908	21	22	company	company	NOUN
ijtc-908	21	23	,	,	PUNCT
ijtc-908	21	24	making	make	VERB
ijtc-908	21	25	it	it	PRON
ijtc-908	21	26	crucial	crucial	ADJ
ijtc-908	21	27	to	to	PART
ijtc-908	21	28	draw	draw	VERB
ijtc-908	21	29	the	the	DET
ijtc-908	21	30	company	company	NOUN
ijtc-908	21	31	's	's	PART
ijtc-908	21	32	attention	attention	NOUN
ijtc-908	21	33	to	to	PART
ijtc-908	21	34	address	address	VERB
ijtc-908	21	35	this	this	DET
ijtc-908	21	36	issue	issue	NOUN
ijtc-908	21	37	promptly	promptly	ADV
ijtc-908	21	38	(	(	PUNCT
ijtc-908	21	39	annisa	annisa	NOUN
ijtc-908	21	40	&	&	CCONJ
ijtc-908	21	41	hamzah	hamzah	PROPN
ijtc-908	21	42	,	,	PUNCT
ijtc-908	21	43	2021	2021	NUM
ijtc-908	21	44	)	)	PUNCT
ijtc-908	21	45	.	.	PUNCT
ijtc-908	22	1	recently	recently	ADV
ijtc-908	22	2	,	,	PUNCT
ijtc-908	22	3	(	(	PUNCT
ijtc-908	22	4	ramli	ramli	ADJ
ijtc-908	22	5	,	,	PUNCT
ijtc-908	22	6	2023	2023	NUM
ijtc-908	22	7	)	)	PUNCT
ijtc-908	22	8	reported	report	VERB
ijtc-908	22	9	through	through	ADP
ijtc-908	22	10	kompas.com	kompas.com	X
ijtc-908	22	11	that	that	SCONJ
ijtc-908	22	12	as	as	ADP
ijtc-908	22	13	of	of	ADP
ijtc-908	22	14	february	february	PROPN
ijtc-908	22	15	10	10	NUM
ijtc-908	22	16	,	,	PUNCT
ijtc-908	22	17	2023	2023	NUM
ijtc-908	22	18	,	,	PUNCT
ijtc-908	22	19	32	32	NUM
ijtc-908	22	20	recorded	record	VERB
ijtc-908	22	21	companies	company	NOUN
ijtc-908	22	22	were	be	AUX
ijtc-908	22	23	fined	fine	VERB
ijtc-908	22	24	150	150	NUM
ijtc-908	22	25	million	million	NUM
ijtc-908	22	26	indonesian	indonesian	ADJ
ijtc-908	22	27	rupiahs	rupiah	NOUN
ijtc-908	22	28	each	each	PRON
ijtc-908	22	29	for	for	ADP
ijtc-908	22	30	failing	fail	VERB
ijtc-908	22	31	to	to	PART
ijtc-908	22	32	publish	publish	VERB
ijtc-908	22	33	their	their	PRON
ijtc-908	22	34	financial	financial	ADJ
ijtc-908	22	35	statements	statement	NOUN
ijtc-908	22	36	before	before	ADP
ijtc-908	22	37	september	september	PROPN
ijtc-908	22	38	2022	2022	NUM
ijtc-908	22	39	.	.	PUNCT
ijtc-908	23	1	this	this	DET
ijtc-908	23	2	penalty	penalty	NOUN
ijtc-908	23	3	was	be	AUX
ijtc-908	23	4	imposed	impose	VERB
ijtc-908	23	5	according	accord	VERB
ijtc-908	23	6	to	to	ADP
ijtc-908	23	7	provision	provision	NOUN
ijtc-908	23	8	ii.6.3	ii.6.3	NOUN
ijtc-908	23	9	of	of	ADP
ijtc-908	23	10	exchange	exchange	NOUN
ijtc-908	23	11	regulation	regulation	NOUN
ijtc-908	23	12	no	no	INTJ
ijtc-908	23	13	.	.	PUNCT
ijtc-908	24	1	i	i	PRON
ijtc-908	24	2	-	-	PUNCT
ijtc-908	24	3	h	h	PROPN
ijtc-908	24	4	,	,	PUNCT
ijtc-908	24	5	which	which	PRON
ijtc-908	24	6	stipulates	stipulate	VERB
ijtc-908	24	7	penalties	penalty	NOUN
ijtc-908	24	8	for	for	ADP
ijtc-908	24	9	corporations	corporation	NOUN
ijtc-908	24	10	that	that	PRON
ijtc-908	24	11	late	late	ADV
ijtc-908	24	12	on	on	ADP
ijtc-908	24	13	reporting	report	VERB
ijtc-908	24	14	their	their	PRON
ijtc-908	24	15	financial	financial	ADJ
ijtc-908	24	16	statements	statement	NOUN
ijtc-908	24	17	or	or	CCONJ
ijtc-908	24	18	between	between	ADP
ijtc-908	24	19	the	the	DET
ijtc-908	24	20	61st	61st	ADJ
ijtc-908	24	21	and	and	CCONJ
ijtc-908	24	22	90th	90th	ADJ
ijtc-908	24	23	days	day	NOUN
ijtc-908	24	24	after	after	ADP
ijtc-908	24	25	the	the	DET
ijtc-908	24	26	deadline	deadline	NOUN
ijtc-908	24	27	.	.	PUNCT
ijtc-908	25	1	i	i	PRON
ijtc-908	25	2	gede	gede	PROPN
ijtc-908	25	3	nyoman	nyoman	PROPN
ijtc-908	25	4	,	,	PUNCT
ijtc-908	25	5	the	the	DET
ijtc-908	25	6	director	director	NOUN
ijtc-908	25	7	of	of	ADP
ijtc-908	25	8	company	company	NOUN
ijtc-908	25	9	assessment	assessment	NOUN
ijtc-908	25	10	at	at	ADP
ijtc-908	25	11	the	the	DET
ijtc-908	25	12	idx	idx	PROPN
ijtc-908	25	13	,	,	PUNCT
ijtc-908	25	14	explained	explain	VERB
ijtc-908	25	15	that	that	SCONJ
ijtc-908	25	16	the	the	DET
ijtc-908	25	17	penalty	penalty	NOUN
ijtc-908	25	18	process	process	NOUN
ijtc-908	25	19	involved	involve	VERB
ijtc-908	25	20	several	several	ADJ
ijtc-908	25	21	stages	stage	NOUN
ijtc-908	25	22	,	,	PUNCT
ijtc-908	25	23	including	include	VERB
ijtc-908	25	24	warning	warn	VERB
ijtc-908	25	25	letters	letter	NOUN
ijtc-908	25	26	i	i	PRON
ijtc-908	25	27	,	,	PUNCT
ijtc-908	25	28	ii	ii	PROPN
ijtc-908	25	29	,	,	PUNCT
ijtc-908	25	30	and	and	CCONJ
ijtc-908	25	31	iii	iii	NOUN
ijtc-908	25	32	,	,	PUNCT
ijtc-908	25	33	along	along	ADP
ijtc-908	25	34	with	with	ADP
ijtc-908	25	35	corresponding	correspond	VERB
ijtc-908	25	36	fines	fine	NOUN
ijtc-908	25	37	,	,	PUNCT
ijtc-908	25	38	for	for	ADP
ijtc-908	25	39	companies	company	NOUN
ijtc-908	25	40	that	that	PRON
ijtc-908	25	41	failed	fail	VERB
ijtc-908	25	42	to	to	PART
ijtc-908	25	43	meet	meet	VERB
ijtc-908	25	44	deadlines	deadline	NOUN
ijtc-908	25	45	.	.	PUNCT
ijtc-908	26	1	in	in	ADP
ijtc-908	26	2	another	another	DET
ijtc-908	26	3	instance	instance	NOUN
ijtc-908	26	4	,	,	PUNCT
ijtc-908	26	5	(	(	PUNCT
ijtc-908	26	6	purwanti	purwanti	NOUN
ijtc-908	26	7	,	,	PUNCT
ijtc-908	26	8	2022	2022	NUM
ijtc-908	26	9	)	)	PUNCT
ijtc-908	26	10	reported	report	VERB
ijtc-908	26	11	that	that	SCONJ
ijtc-908	26	12	,	,	PUNCT
ijtc-908	26	13	as	as	ADP
ijtc-908	26	14	of	of	ADP
ijtc-908	26	15	may	may	PROPN
ijtc-908	26	16	9	9	NUM
ijtc-908	26	17	,	,	PUNCT
ijtc-908	26	18	2022	2022	NUM
ijtc-908	26	19	,	,	PUNCT
ijtc-908	26	20	out	out	ADP
ijtc-908	26	21	of	of	ADP
ijtc-908	26	22	785	785	NUM
ijtc-908	26	23	recorded	record	VERB
ijtc-908	26	24	companies	company	NOUN
ijtc-908	26	25	,	,	PUNCT
ijtc-908	26	26	only	only	ADV
ijtc-908	26	27	668	668	NUM
ijtc-908	26	28	had	have	AUX
ijtc-908	26	29	submitted	submit	VERB
ijtc-908	26	30	their	their	PRON
ijtc-908	26	31	financial	financial	ADJ
ijtc-908	26	32	reports	report	NOUN
ijtc-908	26	33	on	on	ADP
ijtc-908	26	34	time	time	NOUN
ijtc-908	26	35	to	to	ADP
ijtc-908	26	36	the	the	DET
ijtc-908	26	37	idx	idx	NOUN
ijtc-908	26	38	(	(	PUNCT
ijtc-908	26	39	indonesia	indonesia	PROPN
ijtc-908	26	40	stock	stock	PROPN
ijtc-908	26	41	exchange	exchange	PROPN
ijtc-908	26	42	)	)	PUNCT
ijtc-908	26	43	.	.	PUNCT
ijtc-908	27	1	the	the	DET
ijtc-908	27	2	remaining	remain	VERB
ijtc-908	27	3	91	91	NUM
ijtc-908	27	4	issuers	issuer	NOUN
ijtc-908	27	5	were	be	AUX
ijtc-908	27	6	either	either	CCONJ
ijtc-908	27	7	late	late	ADV
ijtc-908	27	8	or	or	CCONJ
ijtc-908	27	9	had	have	VERB
ijtc-908	27	10	yet	yet	ADV
ijtc-908	27	11	to	to	PART
ijtc-908	27	12	submit	submit	VERB
ijtc-908	27	13	their	their	PRON
ijtc-908	27	14	reports	report	NOUN
ijtc-908	27	15	at	at	ADV
ijtc-908	27	16	all	all	ADV
ijtc-908	27	17	,	,	PUNCT
ijtc-908	27	18	resulting	result	VERB
ijtc-908	27	19	in	in	ADP
ijtc-908	27	20	sanctions	sanction	NOUN
ijtc-908	27	21	in	in	ADP
ijtc-908	27	22	the	the	DET
ijtc-908	27	23	form	form	NOUN
ijtc-908	27	24	of	of	ADP
ijtc-908	27	25	written	write	VERB
ijtc-908	27	26	warning	warning	NOUN
ijtc-908	27	27	i	i	PRON
ijtc-908	27	28	,	,	PUNCT
ijtc-908	27	29	as	as	SCONJ
ijtc-908	27	30	outlined	outline	VERB
ijtc-908	27	31	in	in	ADP
ijtc-908	27	32	provision	provision	NOUN
ijtc-908	27	33	ii.6.1	ii.6.1	NOUN
ijtc-908	27	34	of	of	ADP
ijtc-908	27	35	exchange	exchange	NOUN
ijtc-908	27	36	regulation	regulation	NOUN
ijtc-908	27	37	no	no	INTJ
ijtc-908	27	38	.	.	PUNCT
ijtc-908	28	1	i	i	PRON
ijtc-908	28	2	-	-	PUNCT
ijtc-908	28	3	h.	h.	PROPN
ijtc-908	28	4	the	the	DET
ijtc-908	28	5	delay	delay	NOUN
ijtc-908	28	6	in	in	ADP
ijtc-908	28	7	publishing	publish	VERB
ijtc-908	28	8	financial	financial	ADJ
ijtc-908	28	9	reports	report	NOUN
ijtc-908	28	10	deprives	deprive	VERB
ijtc-908	28	11	users	user	NOUN
ijtc-908	28	12	of	of	ADP
ijtc-908	28	13	timely	timely	ADJ
ijtc-908	28	14	information	information	NOUN
ijtc-908	28	15	and	and	CCONJ
ijtc-908	28	16	leads	lead	VERB
ijtc-908	28	17	to	to	ADP
ijtc-908	28	18	financial	financial	ADJ
ijtc-908	28	19	penalties	penalty	NOUN
ijtc-908	28	20	for	for	ADP
ijtc-908	28	21	companies	company	NOUN
ijtc-908	28	22	.	.	PUNCT
ijtc-908	29	1	despite	despite	SCONJ
ijtc-908	29	2	the	the	DET
ijtc-908	29	3	regulations	regulation	NOUN
ijtc-908	29	4	set	set	VERB
ijtc-908	29	5	by	by	ADP
ijtc-908	29	6	the	the	DET
ijtc-908	29	7	idx	idx	PROPN
ijtc-908	29	8	,	,	PUNCT
ijtc-908	29	9	the	the	DET
ijtc-908	29	10	number	number	NOUN
ijtc-908	29	11	of	of	ADP
ijtc-908	29	12	companies	company	NOUN
ijtc-908	29	13	failing	fail	VERB
ijtc-908	29	14	to	to	PART
ijtc-908	29	15	comply	comply	VERB
ijtc-908	29	16	remains	remain	VERB
ijtc-908	29	17	high	high	ADJ
ijtc-908	29	18	,	,	PUNCT
ijtc-908	29	19	resulting	result	VERB
ijtc-908	29	20	in	in	ADP
ijtc-908	29	21	a	a	DET
ijtc-908	29	22	significant	significant	ADJ
ijtc-908	29	23	audit	audit	NOUN
ijtc-908	29	24	report	report	NOUN
ijtc-908	29	25	lag	lag	VERB
ijtc-908	29	26	.	.	PUNCT
ijtc-908	30	1	these	these	DET
ijtc-908	30	2	cases	case	NOUN
ijtc-908	30	3	underscore	underscore	VERB
ijtc-908	30	4	the	the	DET
ijtc-908	30	5	importance	importance	NOUN
ijtc-908	30	6	of	of	ADP
ijtc-908	30	7	addressing	address	VERB
ijtc-908	30	8	audit	audit	NOUN
ijtc-908	30	9	report	report	NOUN
ijtc-908	30	10	lag	lag	VERB
ijtc-908	30	11	within	within	ADP
ijtc-908	30	12	companies	company	NOUN
ijtc-908	30	13	,	,	PUNCT
ijtc-908	30	14	prompting	prompt	VERB
ijtc-908	30	15	the	the	DET
ijtc-908	30	16	researcher	researcher	NOUN
ijtc-908	30	17	to	to	PART
ijtc-908	30	18	investigate	investigate	VERB
ijtc-908	30	19	the	the	DET
ijtc-908	30	20	factors	factor	NOUN
ijtc-908	30	21	influencing	influence	VERB
ijtc-908	30	22	it	it	PRON
ijtc-908	30	23	.	.	PUNCT
ijtc-908	31	1	one	one	NUM
ijtc-908	31	2	of	of	ADP
ijtc-908	31	3	the	the	DET
ijtc-908	31	4	factors	factor	NOUN
ijtc-908	31	5	considered	consider	VERB
ijtc-908	31	6	in	in	ADP
ijtc-908	31	7	this	this	DET
ijtc-908	31	8	research	research	NOUN
ijtc-908	31	9	is	be	AUX
ijtc-908	31	10	"	"	PUNCT
ijtc-908	31	11	audit	audit	NOUN
ijtc-908	31	12	opinion	opinion	NOUN
ijtc-908	31	13	.	.	PUNCT
ijtc-908	31	14	"	"	PUNCT
ijtc-908	32	1	(	(	PUNCT
ijtc-908	32	2	darmayanti	darmayanti	VERB
ijtc-908	32	3	et	et	PROPN
ijtc-908	32	4	al	al	PROPN
ijtc-908	32	5	.	.	PROPN
ijtc-908	32	6	,	,	PUNCT
ijtc-908	32	7	2021	2021	NUM
ijtc-908	32	8	)	)	PUNCT
ijtc-908	32	9	explain	explain	VERB
ijtc-908	32	10	audit	audit	NOUN
ijtc-908	32	11	opinion	opinion	NOUN
ijtc-908	32	12	as	as	ADP
ijtc-908	32	13	the	the	DET
ijtc-908	32	14	standardized	standardized	ADJ
ijtc-908	32	15	statements	statement	NOUN
ijtc-908	32	16	made	make	VERB
ijtc-908	32	17	by	by	ADP
ijtc-908	32	18	auditors	auditor	NOUN
ijtc-908	32	19	regarding	regard	VERB
ijtc-908	32	20	a	a	DET
ijtc-908	32	21	financial	financial	ADJ
ijtc-908	32	22	statement	statement	NOUN
ijtc-908	32	23	of	of	ADP
ijtc-908	32	24	the	the	DET
ijtc-908	32	25	company	company	NOUN
ijtc-908	32	26	based	base	VERB
ijtc-908	32	27	on	on	ADP
ijtc-908	32	28	the	the	DET
ijtc-908	32	29	findings	finding	NOUN
ijtc-908	32	30	of	of	ADP
ijtc-908	32	31	the	the	DET
ijtc-908	32	32	audit	audit	NOUN
ijtc-908	32	33	.	.	PUNCT
ijtc-908	33	1	companies	company	NOUN
ijtc-908	33	2	receiving	receive	VERB
ijtc-908	33	3	unfavorable	unfavorable	ADJ
ijtc-908	33	4	audit	audit	NOUN
ijtc-908	33	5	opinions	opinion	NOUN
ijtc-908	33	6	tend	tend	VERB
ijtc-908	33	7	to	to	PART
ijtc-908	33	8	exhibit	exhibit	VERB
ijtc-908	33	9	deficiencies	deficiency	NOUN
ijtc-908	33	10	in	in	ADP
ijtc-908	33	11	their	their	PRON
ijtc-908	33	12	financial	financial	ADJ
ijtc-908	33	13	statement	statement	NOUN
ijtc-908	33	14	presentations	presentation	NOUN
ijtc-908	33	15	,	,	PUNCT
ijtc-908	33	16	leading	lead	VERB
ijtc-908	33	17	auditors	auditor	NOUN
ijtc-908	33	18	to	to	PART
ijtc-908	33	19	spend	spend	VERB
ijtc-908	33	20	more	more	ADJ
ijtc-908	33	21	time	time	NOUN
ijtc-908	33	22	on	on	ADP
ijtc-908	33	23	their	their	PRON
ijtc-908	33	24	audit	audit	NOUN
ijtc-908	33	25	procedures	procedure	NOUN
ijtc-908	33	26	,	,	PUNCT
ijtc-908	33	27	thereby	thereby	ADV
ijtc-908	33	28	increasing	increase	VERB
ijtc-908	33	29	audit	audit	NOUN
ijtc-908	33	30	report	report	NOUN
ijtc-908	33	31	lag	lag	NOUN
ijtc-908	33	32	(	(	PUNCT
ijtc-908	33	33	yuliusman	yuliusman	NOUN
ijtc-908	33	34	et	et	PROPN
ijtc-908	33	35	al	al	PROPN
ijtc-908	33	36	.	.	PROPN
ijtc-908	33	37	,	,	PUNCT
ijtc-908	33	38	2020	2020	NUM
ijtc-908	33	39	)	)	PUNCT
ijtc-908	33	40	.	.	PUNCT
ijtc-908	34	1	in	in	ADP
ijtc-908	34	2	other	other	ADJ
ijtc-908	34	3	words	word	NOUN
ijtc-908	34	4	,	,	PUNCT
ijtc-908	34	5	companies	company	NOUN
ijtc-908	34	6	with	with	ADP
ijtc-908	34	7	better	well	ADJ
ijtc-908	34	8	audit	audit	NOUN
ijtc-908	34	9	opinions	opinion	NOUN
ijtc-908	34	10	tend	tend	VERB
ijtc-908	34	11	to	to	PART
ijtc-908	34	12	have	have	VERB
ijtc-908	34	13	fewer	few	ADJ
ijtc-908	34	14	errors	error	NOUN
ijtc-908	34	15	in	in	ADP
ijtc-908	34	16	their	their	PRON
ijtc-908	34	17	financial	financial	ADJ
ijtc-908	34	18	statements	statement	NOUN
ijtc-908	34	19	,	,	PUNCT
ijtc-908	34	20	reducing	reduce	VERB
ijtc-908	34	21	the	the	DET
ijtc-908	34	22	need	need	NOUN
ijtc-908	34	23	for	for	ADP
ijtc-908	34	24	extensive	extensive	ADJ
ijtc-908	34	25	document	document	NOUN
ijtc-908	34	26	searches	search	NOUN
ijtc-908	34	27	and	and	CCONJ
ijtc-908	34	28	investigations	investigation	NOUN
ijtc-908	34	29	and	and	CCONJ
ijtc-908	34	30	resulting	result	VERB
ijtc-908	34	31	in	in	ADP
ijtc-908	34	32	shorter	short	ADJ
ijtc-908	34	33	audit	audit	NOUN
ijtc-908	34	34	procedures(muda	procedures(muda	PROPN
ijtc-908	34	35	et	et	PROPN
ijtc-908	34	36	al	al	PROPN
ijtc-908	34	37	.	.	PROPN
ijtc-908	34	38	,	,	PUNCT
ijtc-908	34	39	2020	2020	NUM
ijtc-908	34	40	)	)	PUNCT
ijtc-908	34	41	.	.	PUNCT
ijtc-908	35	1	additionally	additionally	ADV
ijtc-908	35	2	,	,	PUNCT
ijtc-908	35	3	"	"	PUNCT
ijtc-908	35	4	auditor	auditor	NOUN
ijtc-908	35	5	switching	switching	NOUN
ijtc-908	35	6	"	"	PUNCT
ijtc-908	35	7	can	can	AUX
ijtc-908	35	8	also	also	ADV
ijtc-908	35	9	trigger	trigger	VERB
ijtc-908	35	10	audit	audit	NOUN
ijtc-908	35	11	report	report	NOUN
ijtc-908	35	12	lag	lag	NOUN
ijtc-908	35	13	.	.	PUNCT
ijtc-908	36	1	companies	company	NOUN
ijtc-908	36	2	may	may	AUX
ijtc-908	36	3	switch	switch	VERB
ijtc-908	36	4	auditors	auditor	NOUN
ijtc-908	36	5	to	to	PART
ijtc-908	36	6	maintain	maintain	VERB
ijtc-908	36	7	auditor	auditor	NOUN
ijtc-908	36	8	independence	independence	NOUN
ijtc-908	36	9	and	and	CCONJ
ijtc-908	36	10	objectivity	objectivity	NOUN
ijtc-908	36	11	(	(	PUNCT
ijtc-908	36	12	nawangsari	nawangsari	PROPN
ijtc-908	36	13	&	&	CCONJ
ijtc-908	36	14	iswajuni	iswajuni	PROPN
ijtc-908	36	15	,	,	PUNCT
ijtc-908	36	16	2019	2019	NUM
ijtc-908	36	17	)	)	PUNCT
ijtc-908	36	18	.	.	PUNCT
ijtc-908	37	1	however	however	ADV
ijtc-908	37	2	,	,	PUNCT
ijtc-908	37	3	when	when	SCONJ
ijtc-908	37	4	auditor	auditor	NOUN
ijtc-908	37	5	switching	switching	NOUN
ijtc-908	37	6	occurs	occur	VERB
ijtc-908	37	7	,	,	PUNCT
ijtc-908	37	8	it	it	PRON
ijtc-908	37	9	typically	typically	ADV
ijtc-908	37	10	takes	take	VERB
ijtc-908	37	11	longer	long	ADV
ijtc-908	37	12	for	for	SCONJ
ijtc-908	37	13	the	the	DET
ijtc-908	37	14	new	new	ADJ
ijtc-908	37	15	auditor	auditor	NOUN
ijtc-908	37	16	to	to	PART
ijtc-908	37	17	familiarize	familiarize	VERB
ijtc-908	37	18	themselves	themselves	PRON
ijtc-908	37	19	with	with	ADP
ijtc-908	37	20	the	the	DET
ijtc-908	37	21	company	company	NOUN
ijtc-908	37	22	and	and	CCONJ
ijtc-908	37	23	its	its	PRON
ijtc-908	37	24	procedures	procedure	NOUN
ijtc-908	37	25	,	,	PUNCT
ijtc-908	37	26	potentially	potentially	ADV
ijtc-908	37	27	prolonging	prolong	VERB
ijtc-908	37	28	the	the	DET
ijtc-908	37	29	audit	audit	NOUN
ijtc-908	37	30	report	report	NOUN
ijtc-908	37	31	lag	lag	VERB
ijtc-908	37	32	.	.	PUNCT
ijtc-908	38	1	another	another	DET
ijtc-908	38	2	aspect	aspect	NOUN
ijtc-908	38	3	considered	consider	VERB
ijtc-908	38	4	in	in	ADP
ijtc-908	38	5	this	this	DET
ijtc-908	38	6	research	research	NOUN
ijtc-908	38	7	is	be	AUX
ijtc-908	38	8	the	the	DET
ijtc-908	38	9	"	"	PUNCT
ijtc-908	38	10	size	size	NOUN
ijtc-908	38	11	of	of	ADP
ijtc-908	38	12	the	the	DET
ijtc-908	38	13	audit	audit	NOUN
ijtc-908	38	14	committee	committee	NOUN
ijtc-908	38	15	"	"	PUNCT
ijtc-908	38	16	.	.	PUNCT
ijtc-908	39	1	the	the	DET
ijtc-908	39	2	audit	audit	NOUN
ijtc-908	39	3	committee	committee	NOUN
ijtc-908	39	4	,	,	PUNCT
ijtc-908	39	5	consisting	consist	VERB
ijtc-908	39	6	of	of	ADP
ijtc-908	39	7	at	at	ADV
ijtc-908	39	8	least	least	ADV
ijtc-908	39	9	three	three	NUM
ijtc-908	39	10	members	member	NOUN
ijtc-908	39	11	and	and	CCONJ
ijtc-908	39	12	mandatory	mandatory	ADJ
ijtc-908	39	13	for	for	ADP
ijtc-908	39	14	publicly	publicly	ADV
ijtc-908	39	15	traded	trade	VERB
ijtc-908	39	16	companies	company	NOUN
ijtc-908	39	17	,	,	PUNCT
ijtc-908	39	18	operates	operate	VERB
ijtc-908	39	19	under	under	ADP
ijtc-908	39	20	the	the	DET
ijtc-908	39	21	supervision	supervision	NOUN
ijtc-908	39	22	of	of	ADP
ijtc-908	39	23	the	the	DET
ijtc-908	39	24	company	company	NOUN
ijtc-908	39	25	's	's	PART
ijtc-908	39	26	board	board	NOUN
ijtc-908	39	27	of	of	ADP
ijtc-908	39	28	commissioners	commissioner	NOUN
ijtc-908	39	29	(	(	PUNCT
ijtc-908	39	30	setiadi	setiadi	PROPN
ijtc-908	39	31	&	&	CCONJ
ijtc-908	39	32	siagian	siagian	PROPN
ijtc-908	39	33	,	,	PUNCT
ijtc-908	39	34	2022	2022	NUM
ijtc-908	39	35	)	)	PUNCT
ijtc-908	39	36	.	.	PUNCT
ijtc-908	40	1	a	a	DET
ijtc-908	40	2	larger	large	ADJ
ijtc-908	40	3	audit	audit	NOUN
ijtc-908	40	4	committee	committee	NOUN
ijtc-908	40	5	size	size	NOUN
ijtc-908	40	6	may	may	AUX
ijtc-908	40	7	reduce	reduce	VERB
ijtc-908	40	8	audit	audit	NOUN
ijtc-908	40	9	report	report	NOUN
ijtc-908	40	10	lag	lag	NOUN
ijtc-908	40	11	by	by	ADP
ijtc-908	40	12	enhancing	enhance	VERB
ijtc-908	40	13	oversight	oversight	NOUN
ijtc-908	40	14	of	of	ADP
ijtc-908	40	15	the	the	DET
ijtc-908	40	16	preparation	preparation	NOUN
ijtc-908	40	17	of	of	ADP
ijtc-908	40	18	audit	audit	NOUN
ijtc-908	40	19	reports	report	NOUN
ijtc-908	40	20	and	and	CCONJ
ijtc-908	40	21	minimizing	minimize	VERB
ijtc-908	40	22	errors	error	NOUN
ijtc-908	40	23	in	in	ADP
ijtc-908	40	24	financial	financial	ADJ
ijtc-908	40	25	statements	statement	NOUN
ijtc-908	40	26	.	.	PUNCT
ijtc-908	41	1	consequently	consequently	ADV
ijtc-908	41	2	,	,	PUNCT
ijtc-908	41	3	auditors	auditor	NOUN
ijtc-908	41	4	can	can	AUX
ijtc-908	41	5	conduct	conduct	VERB
ijtc-908	41	6	their	their	PRON
ijtc-908	41	7	procedures	procedure	NOUN
ijtc-908	41	8	more	more	ADV
ijtc-908	41	9	efficiently	efficiently	ADV
ijtc-908	41	10	(	(	PUNCT
ijtc-908	41	11	hasan	hasan	PROPN
ijtc-908	41	12	et	et	PROPN
ijtc-908	41	13	al	al	PROPN
ijtc-908	41	14	.	.	PROPN
ijtc-908	41	15	,	,	PUNCT
ijtc-908	41	16	2020	2020	NUM
ijtc-908	41	17	)	)	PUNCT
ijtc-908	41	18	.	.	PUNCT
ijtc-908	42	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	42	2	the	the	DET
ijtc-908	42	3	influence	influence	NOUN
ijtc-908	42	4	of	of	ADP
ijtc-908	42	5	audit	audit	NOUN
ijtc-908	42	6	opinion	opinion	NOUN
ijtc-908	42	7	,	,	PUNCT
ijtc-908	42	8	auditor	auditor	NOUN
ijtc-908	42	9	switching	switching	NOUN
ijtc-908	42	10	,	,	PUNCT
ijtc-908	42	11	and	and	CCONJ
ijtc-908	42	12	number	number	NOUN
ijtc-908	42	13	of	of	ADP
ijtc-908	42	14	audit	audit	NOUN
ijtc-908	42	15	committees	committee	NOUN
ijtc-908	42	16	on	on	ADP
ijtc-908	42	17	audit	audit	NOUN
ijtc-908	42	18	report	report	NOUN
ijtc-908	42	19	lag	lag	VERB
ijtc-908	42	20	tomasila	tomasila	NOUN
ijtc-908	42	21	and	and	CCONJ
ijtc-908	42	22	pangaribuan	pangaribuan	NOUN
ijtc-908	42	23	732	732	NUM
ijtc-908	42	24	|	|	ADV
ijtc-908	42	25	ilomata	ilomata	PROPN
ijtc-908	42	26	international	international	ADJ
ijtc-908	42	27	journal	journal	NOUN
ijtc-908	42	28	of	of	ADP
ijtc-908	42	29	tax	tax	PROPN
ijtc-908	42	30	&	&	CCONJ
ijtc-908	42	31	accounting	accounting	PROPN
ijtc-908	43	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	43	2	based	base	VERB
ijtc-908	43	3	on	on	ADP
ijtc-908	43	4	this	this	DET
ijtc-908	43	5	information	information	NOUN
ijtc-908	43	6	,	,	PUNCT
ijtc-908	43	7	the	the	DET
ijtc-908	43	8	researcher	researcher	NOUN
ijtc-908	43	9	has	have	AUX
ijtc-908	43	10	identified	identify	VERB
ijtc-908	43	11	a	a	DET
ijtc-908	43	12	problem	problem	NOUN
ijtc-908	43	13	to	to	PART
ijtc-908	43	14	be	be	AUX
ijtc-908	43	15	studied	study	VERB
ijtc-908	43	16	within	within	ADP
ijtc-908	43	17	transportation	transportation	NOUN
ijtc-908	43	18	and	and	CCONJ
ijtc-908	43	19	manufacturing	manufacturing	NOUN
ijtc-908	43	20	companies	company	NOUN
ijtc-908	43	21	recorded	record	VERB
ijtc-908	43	22	on	on	ADP
ijtc-908	43	23	the	the	DET
ijtc-908	43	24	idx	idx	NOUN
ijtc-908	43	25	for	for	ADP
ijtc-908	43	26	2020	2020	NUM
ijtc-908	43	27	-	-	SYM
ijtc-908	43	28	2021	2021	NUM
ijtc-908	43	29	.	.	PUNCT
ijtc-908	44	1	this	this	DET
ijtc-908	44	2	problem	problem	NOUN
ijtc-908	44	3	is	be	AUX
ijtc-908	44	4	framed	frame	VERB
ijtc-908	44	5	as	as	ADP
ijtc-908	44	6	the	the	DET
ijtc-908	44	7	research	research	NOUN
ijtc-908	44	8	question	question	NOUN
ijtc-908	44	9	:	:	PUNCT
ijtc-908	44	10	"	"	PUNCT
ijtc-908	44	11	can	can	AUX
ijtc-908	44	12	audit	audit	VERB
ijtc-908	44	13	opinion	opinion	NOUN
ijtc-908	44	14	,	,	PUNCT
ijtc-908	44	15	auditor	auditor	NOUN
ijtc-908	44	16	switching	switching	NOUN
ijtc-908	44	17	,	,	PUNCT
ijtc-908	44	18	and	and	CCONJ
ijtc-908	44	19	the	the	DET
ijtc-908	44	20	number	number	NOUN
ijtc-908	44	21	of	of	ADP
ijtc-908	44	22	audit	audit	NOUN
ijtc-908	44	23	committees	committee	NOUN
ijtc-908	44	24	influence	influence	VERB
ijtc-908	44	25	audit	audit	NOUN
ijtc-908	44	26	report	report	NOUN
ijtc-908	44	27	lag	lag	VERB
ijtc-908	44	28	in	in	ADP
ijtc-908	44	29	transportation	transportation	NOUN
ijtc-908	44	30	and	and	CCONJ
ijtc-908	44	31	manufacturing	manufacturing	NOUN
ijtc-908	44	32	companies	company	NOUN
ijtc-908	44	33	recorded	record	VERB
ijtc-908	44	34	on	on	ADP
ijtc-908	44	35	the	the	DET
ijtc-908	44	36	idx	idx	NOUN
ijtc-908	44	37	in	in	ADP
ijtc-908	44	38	2020	2020	NUM
ijtc-908	44	39	-	-	SYM
ijtc-908	44	40	2021	2021	NUM
ijtc-908	44	41	?	?	PUNCT
ijtc-908	44	42	"	"	PUNCT
ijtc-908	45	1	this	this	DET
ijtc-908	45	2	research	research	NOUN
ijtc-908	45	3	target	target	NOUN
ijtc-908	45	4	is	be	AUX
ijtc-908	45	5	to	to	PART
ijtc-908	45	6	uncover	uncover	VERB
ijtc-908	45	7	the	the	DET
ijtc-908	45	8	impact	impact	NOUN
ijtc-908	45	9	of	of	ADP
ijtc-908	45	10	audit	audit	NOUN
ijtc-908	45	11	opinion	opinion	NOUN
ijtc-908	45	12	,	,	PUNCT
ijtc-908	45	13	auditor	auditor	NOUN
ijtc-908	45	14	switching	switching	NOUN
ijtc-908	45	15	,	,	PUNCT
ijtc-908	45	16	and	and	CCONJ
ijtc-908	45	17	the	the	DET
ijtc-908	45	18	amount	amount	NOUN
ijtc-908	45	19	of	of	ADP
ijtc-908	45	20	audit	audit	NOUN
ijtc-908	45	21	committees	committee	NOUN
ijtc-908	45	22	on	on	ADP
ijtc-908	45	23	audit	audit	NOUN
ijtc-908	45	24	report	report	NOUN
ijtc-908	45	25	lag	lag	VERB
ijtc-908	45	26	within	within	ADP
ijtc-908	45	27	these	these	DET
ijtc-908	45	28	companies	company	NOUN
ijtc-908	45	29	.	.	PUNCT
ijtc-908	46	1	by	by	ADP
ijtc-908	46	2	conducting	conduct	VERB
ijtc-908	46	3	this	this	DET
ijtc-908	46	4	research	research	NOUN
ijtc-908	46	5	,	,	PUNCT
ijtc-908	46	6	the	the	DET
ijtc-908	46	7	researcher	researcher	NOUN
ijtc-908	46	8	hopes	hope	VERB
ijtc-908	46	9	to	to	PART
ijtc-908	46	10	shed	shed	VERB
ijtc-908	46	11	light	light	NOUN
ijtc-908	46	12	on	on	ADP
ijtc-908	46	13	factors	factor	NOUN
ijtc-908	46	14	affecting	affect	VERB
ijtc-908	46	15	audit	audit	NOUN
ijtc-908	46	16	report	report	NOUN
ijtc-908	46	17	lag	lag	VERB
ijtc-908	46	18	and	and	CCONJ
ijtc-908	46	19	,	,	PUNCT
ijtc-908	46	20	in	in	ADP
ijtc-908	46	21	turn	turn	NOUN
ijtc-908	46	22	,	,	PUNCT
ijtc-908	46	23	the	the	DET
ijtc-908	46	24	delayed	delay	VERB
ijtc-908	46	25	publication	publication	NOUN
ijtc-908	46	26	of	of	ADP
ijtc-908	46	27	financial	financial	ADJ
ijtc-908	46	28	statements	statement	NOUN
ijtc-908	46	29	,	,	PUNCT
ijtc-908	46	30	providing	provide	VERB
ijtc-908	46	31	valuable	valuable	ADJ
ijtc-908	46	32	insights	insight	NOUN
ijtc-908	46	33	for	for	ADP
ijtc-908	46	34	companies	company	NOUN
ijtc-908	46	35	and	and	CCONJ
ijtc-908	46	36	serving	serve	VERB
ijtc-908	46	37	as	as	ADP
ijtc-908	46	38	a	a	DET
ijtc-908	46	39	reference	reference	NOUN
ijtc-908	46	40	for	for	ADP
ijtc-908	46	41	future	future	ADJ
ijtc-908	46	42	researchers	researcher	NOUN
ijtc-908	46	43	examining	examine	VERB
ijtc-908	46	44	similar	similar	ADJ
ijtc-908	46	45	issues	issue	NOUN
ijtc-908	46	46	.	.	PUNCT
ijtc-908	47	1	audit	audit	NOUN
ijtc-908	47	2	report	report	NOUN
ijtc-908	47	3	lag	lag	NOUN
ijtc-908	47	4	audit	audit	NOUN
ijtc-908	47	5	report	report	NOUN
ijtc-908	47	6	lag	lag	NOUN
ijtc-908	47	7	refers	refer	VERB
ijtc-908	47	8	to	to	ADP
ijtc-908	47	9	the	the	DET
ijtc-908	47	10	timeframe	timeframe	NOUN
ijtc-908	47	11	encompassing	encompass	VERB
ijtc-908	47	12	the	the	DET
ijtc-908	47	13	sequence	sequence	NOUN
ijtc-908	47	14	of	of	ADP
ijtc-908	47	15	activities	activity	NOUN
ijtc-908	47	16	involved	involve	VERB
ijtc-908	47	17	in	in	ADP
ijtc-908	47	18	auditing	audit	VERB
ijtc-908	47	19	financial	financial	ADJ
ijtc-908	47	20	statements	statement	NOUN
ijtc-908	47	21	.	.	PUNCT
ijtc-908	48	1	this	this	DET
ijtc-908	48	2	period	period	NOUN
ijtc-908	48	3	commences	commence	VERB
ijtc-908	48	4	from	from	ADP
ijtc-908	48	5	the	the	DET
ijtc-908	48	6	moment	moment	NOUN
ijtc-908	48	7	a	a	DET
ijtc-908	48	8	company	company	NOUN
ijtc-908	48	9	concludes	conclude	VERB
ijtc-908	48	10	its	its	PRON
ijtc-908	48	11	bookkeeping	bookkeeping	NOUN
ijtc-908	48	12	processes	process	NOUN
ijtc-908	48	13	and	and	CCONJ
ijtc-908	48	14	extends	extend	VERB
ijtc-908	48	15	until	until	SCONJ
ijtc-908	48	16	the	the	DET
ijtc-908	48	17	audited	audit	VERB
ijtc-908	48	18	financial	financial	ADJ
ijtc-908	48	19	statements	statement	NOUN
ijtc-908	48	20	are	be	AUX
ijtc-908	48	21	officially	officially	ADV
ijtc-908	48	22	released	release	VERB
ijtc-908	48	23	(	(	PUNCT
ijtc-908	48	24	ginting	ginting	NOUN
ijtc-908	48	25	&	&	CCONJ
ijtc-908	48	26	hidayat	hidayat	PROPN
ijtc-908	48	27	,	,	PUNCT
ijtc-908	48	28	2019	2019	NUM
ijtc-908	48	29	)	)	PUNCT
ijtc-908	48	30	.	.	PUNCT
ijtc-908	49	1	the	the	DET
ijtc-908	49	2	swifter	swifter	NOUN
ijtc-908	49	3	the	the	DET
ijtc-908	49	4	completion	completion	NOUN
ijtc-908	49	5	of	of	ADP
ijtc-908	49	6	audit	audit	NOUN
ijtc-908	49	7	procedures	procedure	NOUN
ijtc-908	49	8	,	,	PUNCT
ijtc-908	49	9	the	the	DET
ijtc-908	49	10	shorter	short	ADJ
ijtc-908	49	11	the	the	DET
ijtc-908	49	12	resulting	result	VERB
ijtc-908	49	13	audit	audit	NOUN
ijtc-908	49	14	report	report	NOUN
ijtc-908	49	15	lag	lag	NOUN
ijtc-908	49	16	.	.	PUNCT
ijtc-908	50	1	conversely	conversely	ADV
ijtc-908	50	2	,	,	PUNCT
ijtc-908	50	3	the	the	DET
ijtc-908	50	4	audit	audit	NOUN
ijtc-908	50	5	report	report	NOUN
ijtc-908	50	6	lag	lag	NOUN
ijtc-908	50	7	tends	tend	VERB
ijtc-908	50	8	to	to	PART
ijtc-908	50	9	be	be	AUX
ijtc-908	50	10	more	more	ADV
ijtc-908	50	11	substantial	substantial	ADJ
ijtc-908	50	12	when	when	SCONJ
ijtc-908	50	13	the	the	DET
ijtc-908	50	14	audit	audit	NOUN
ijtc-908	50	15	process	process	NOUN
ijtc-908	50	16	extends	extend	VERB
ijtc-908	50	17	over	over	ADP
ijtc-908	50	18	a	a	DET
ijtc-908	50	19	more	more	ADV
ijtc-908	50	20	extended	extended	ADJ
ijtc-908	50	21	period	period	NOUN
ijtc-908	50	22	.	.	PUNCT
ijtc-908	51	1	a	a	DET
ijtc-908	51	2	prolonged	prolong	VERB
ijtc-908	51	3	audit	audit	NOUN
ijtc-908	51	4	report	report	NOUN
ijtc-908	51	5	lag	lag	NOUN
ijtc-908	51	6	can	can	AUX
ijtc-908	51	7	diminish	diminish	VERB
ijtc-908	51	8	the	the	DET
ijtc-908	51	9	quality	quality	NOUN
ijtc-908	51	10	of	of	ADP
ijtc-908	51	11	a	a	DET
ijtc-908	51	12	company	company	NOUN
ijtc-908	51	13	's	's	PART
ijtc-908	51	14	information	information	NOUN
ijtc-908	51	15	because	because	SCONJ
ijtc-908	51	16	its	its	PRON
ijtc-908	51	17	relevance	relevance	NOUN
ijtc-908	51	18	diminishes	diminish	VERB
ijtc-908	51	19	as	as	SCONJ
ijtc-908	51	20	financial	financial	ADJ
ijtc-908	51	21	statements	statement	NOUN
ijtc-908	51	22	are	be	AUX
ijtc-908	51	23	released	release	VERB
ijtc-908	51	24	later	later	ADV
ijtc-908	51	25	.	.	PUNCT
ijtc-908	52	1	furthermore	furthermore	ADV
ijtc-908	52	2	,	,	PUNCT
ijtc-908	52	3	a	a	DET
ijtc-908	52	4	protracted	protract	VERB
ijtc-908	52	5	delay	delay	NOUN
ijtc-908	52	6	in	in	ADP
ijtc-908	52	7	publishing	publish	VERB
ijtc-908	52	8	financial	financial	ADJ
ijtc-908	52	9	statements	statement	NOUN
ijtc-908	52	10	,	,	PUNCT
ijtc-908	52	11	characterized	characterize	VERB
ijtc-908	52	12	by	by	ADP
ijtc-908	52	13	a	a	DET
ijtc-908	52	14	high	high	ADJ
ijtc-908	52	15	audit	audit	NOUN
ijtc-908	52	16	report	report	NOUN
ijtc-908	52	17	lag	lag	NOUN
ijtc-908	52	18	,	,	PUNCT
ijtc-908	52	19	can	can	AUX
ijtc-908	52	20	signify	signify	VERB
ijtc-908	52	21	underlying	underlying	ADJ
ijtc-908	52	22	issues	issue	NOUN
ijtc-908	52	23	within	within	ADP
ijtc-908	52	24	the	the	DET
ijtc-908	52	25	company	company	NOUN
ijtc-908	52	26	's	's	PART
ijtc-908	52	27	financial	financial	ADJ
ijtc-908	52	28	reporting	reporting	NOUN
ijtc-908	52	29	(	(	PUNCT
ijtc-908	52	30	rusmanto	rusmanto	NOUN
ijtc-908	52	31	&	&	CCONJ
ijtc-908	52	32	herlina	herlina	PROPN
ijtc-908	52	33	,	,	PUNCT
ijtc-908	52	34	2020	2020	NUM
ijtc-908	52	35	)	)	PUNCT
ijtc-908	52	36	.	.	PUNCT
ijtc-908	53	1	audit	audit	NOUN
ijtc-908	53	2	opinion	opinion	NOUN
ijtc-908	53	3	an	an	DET
ijtc-908	53	4	audit	audit	NOUN
ijtc-908	53	5	opinion	opinion	NOUN
ijtc-908	53	6	represents	represent	VERB
ijtc-908	53	7	the	the	DET
ijtc-908	53	8	judgment	judgment	NOUN
ijtc-908	53	9	of	of	ADP
ijtc-908	53	10	an	an	DET
ijtc-908	53	11	independent	independent	ADJ
ijtc-908	53	12	external	external	ADJ
ijtc-908	53	13	auditor	auditor	NOUN
ijtc-908	53	14	upon	upon	SCONJ
ijtc-908	53	15	concluding	conclude	VERB
ijtc-908	53	16	the	the	DET
ijtc-908	53	17	examination	examination	NOUN
ijtc-908	53	18	of	of	ADP
ijtc-908	53	19	the	the	DET
ijtc-908	53	20	adequacy	adequacy	NOUN
ijtc-908	53	21	of	of	ADP
ijtc-908	53	22	financial	financial	ADJ
ijtc-908	53	23	statements	statement	NOUN
ijtc-908	53	24	(	(	PUNCT
ijtc-908	53	25	mbandlwa	mbandlwa	NOUN
ijtc-908	53	26	,	,	PUNCT
ijtc-908	53	27	2022	2022	NUM
ijtc-908	53	28	)	)	PUNCT
ijtc-908	53	29	.	.	PUNCT
ijtc-908	54	1	following	follow	VERB
ijtc-908	54	2	their	their	PRON
ijtc-908	54	3	assessment	assessment	NOUN
ijtc-908	54	4	of	of	ADP
ijtc-908	54	5	financial	financial	ADJ
ijtc-908	54	6	statement	statement	NOUN
ijtc-908	54	7	audit	audit	NOUN
ijtc-908	54	8	procedures	procedure	NOUN
ijtc-908	54	9	,	,	PUNCT
ijtc-908	54	10	external	external	ADJ
ijtc-908	54	11	auditors	auditor	NOUN
ijtc-908	54	12	deliver	deliver	VERB
ijtc-908	54	13	a	a	DET
ijtc-908	54	14	verdict	verdict	NOUN
ijtc-908	54	15	in	in	ADP
ijtc-908	54	16	the	the	DET
ijtc-908	54	17	form	form	NOUN
ijtc-908	54	18	of	of	ADP
ijtc-908	54	19	an	an	DET
ijtc-908	54	20	audit	audit	NOUN
ijtc-908	54	21	opinion	opinion	NOUN
ijtc-908	54	22	,	,	PUNCT
ijtc-908	54	23	outlining	outline	VERB
ijtc-908	54	24	the	the	DET
ijtc-908	54	25	sufficiency	sufficiency	NOUN
ijtc-908	54	26	of	of	ADP
ijtc-908	54	27	a	a	DET
ijtc-908	54	28	company	company	NOUN
ijtc-908	54	29	's	's	PART
ijtc-908	54	30	financial	financial	ADJ
ijtc-908	54	31	statements	statement	NOUN
ijtc-908	54	32	.	.	PUNCT
ijtc-908	55	1	companies	company	NOUN
ijtc-908	55	2	that	that	PRON
ijtc-908	55	3	receive	receive	VERB
ijtc-908	55	4	unfavorable	unfavorable	ADJ
ijtc-908	55	5	audit	audit	NOUN
ijtc-908	55	6	opinions	opinion	NOUN
ijtc-908	55	7	exhibit	exhibit	VERB
ijtc-908	55	8	more	more	ADJ
ijtc-908	55	9	discrepancies	discrepancy	NOUN
ijtc-908	55	10	in	in	ADP
ijtc-908	55	11	their	their	PRON
ijtc-908	55	12	financial	financial	ADJ
ijtc-908	55	13	reporting	reporting	NOUN
ijtc-908	55	14	(	(	PUNCT
ijtc-908	55	15	nguyen	nguyen	PROPN
ijtc-908	55	16	&	&	CCONJ
ijtc-908	55	17	trinh	trinh	PROPN
ijtc-908	55	18	,	,	PUNCT
ijtc-908	55	19	2020	2020	NUM
ijtc-908	55	20	)	)	PUNCT
ijtc-908	55	21	.	.	PUNCT
ijtc-908	56	1	such	such	ADJ
ijtc-908	56	2	companies	company	NOUN
ijtc-908	56	3	complicate	complicate	VERB
ijtc-908	56	4	the	the	DET
ijtc-908	56	5	audit	audit	NOUN
ijtc-908	56	6	process	process	NOUN
ijtc-908	56	7	and	and	CCONJ
ijtc-908	56	8	necessitate	necessitate	ADJ
ijtc-908	56	9	a	a	DET
ijtc-908	56	10	longer	long	ADJ
ijtc-908	56	11	timeframe	timeframe	NOUN
ijtc-908	56	12	for	for	ADP
ijtc-908	56	13	audit	audit	NOUN
ijtc-908	56	14	activities	activity	NOUN
ijtc-908	56	15	,	,	PUNCT
ijtc-908	56	16	resulting	result	VERB
ijtc-908	56	17	in	in	ADP
ijtc-908	56	18	an	an	DET
ijtc-908	56	19	extended	extended	ADJ
ijtc-908	56	20	audit	audit	NOUN
ijtc-908	56	21	report	report	NOUN
ijtc-908	56	22	lag	lag	VERB
ijtc-908	56	23	.	.	PUNCT
ijtc-908	57	1	conversely	conversely	ADV
ijtc-908	57	2	,	,	PUNCT
ijtc-908	57	3	companies	company	NOUN
ijtc-908	57	4	receiving	receive	VERB
ijtc-908	57	5	a	a	DET
ijtc-908	57	6	favorable	favorable	ADJ
ijtc-908	57	7	audit	audit	NOUN
ijtc-908	57	8	opinion	opinion	NOUN
ijtc-908	57	9	demonstrate	demonstrate	VERB
ijtc-908	57	10	the	the	DET
ijtc-908	57	11	accuracy	accuracy	NOUN
ijtc-908	57	12	of	of	ADP
ijtc-908	57	13	their	their	PRON
ijtc-908	57	14	financial	financial	ADJ
ijtc-908	57	15	statement	statement	NOUN
ijtc-908	57	16	preparation	preparation	NOUN
ijtc-908	57	17	,	,	PUNCT
ijtc-908	57	18	leading	lead	VERB
ijtc-908	57	19	to	to	ADP
ijtc-908	57	20	expedited	expedite	VERB
ijtc-908	57	21	audit	audit	NOUN
ijtc-908	57	22	procedures	procedure	NOUN
ijtc-908	57	23	and	and	CCONJ
ijtc-908	57	24	a	a	DET
ijtc-908	57	25	reduced	reduced	ADJ
ijtc-908	57	26	audit	audit	NOUN
ijtc-908	57	27	report	report	NOUN
ijtc-908	57	28	lag	lag	VERB
ijtc-908	57	29	.	.	PUNCT
ijtc-908	58	1	in	in	ADP
ijtc-908	58	2	essence	essence	NOUN
ijtc-908	58	3	,	,	PUNCT
ijtc-908	58	4	a	a	DET
ijtc-908	58	5	company	company	NOUN
ijtc-908	58	6	's	's	PART
ijtc-908	58	7	financial	financial	ADJ
ijtc-908	58	8	statements	statement	NOUN
ijtc-908	58	9	garnering	garner	VERB
ijtc-908	58	10	a	a	DET
ijtc-908	58	11	more	more	ADV
ijtc-908	58	12	favorable	favorable	ADJ
ijtc-908	58	13	audit	audit	NOUN
ijtc-908	58	14	opinion	opinion	NOUN
ijtc-908	58	15	are	be	AUX
ijtc-908	58	16	related	relate	VERB
ijtc-908	58	17	to	to	ADP
ijtc-908	58	18	a	a	DET
ijtc-908	58	19	shorter	short	ADJ
ijtc-908	58	20	audit	audit	NOUN
ijtc-908	58	21	report	report	NOUN
ijtc-908	58	22	lag	lag	VERB
ijtc-908	58	23	;	;	PUNCT
ijtc-908	58	24	in	in	ADP
ijtc-908	58	25	contrast	contrast	NOUN
ijtc-908	58	26	,	,	PUNCT
ijtc-908	58	27	a	a	DET
ijtc-908	58	28	less	less	ADV
ijtc-908	58	29	favorable	favorable	ADJ
ijtc-908	58	30	opinion	opinion	NOUN
ijtc-908	58	31	corresponds	correspond	VERB
ijtc-908	58	32	to	to	ADP
ijtc-908	58	33	a	a	DET
ijtc-908	58	34	longer	long	ADJ
ijtc-908	58	35	audit	audit	NOUN
ijtc-908	58	36	report	report	NOUN
ijtc-908	58	37	lag	lag	NOUN
ijtc-908	58	38	.	.	PUNCT
ijtc-908	59	1	auditor	auditor	NOUN
ijtc-908	59	2	switching	switch	VERB
ijtc-908	59	3	auditor	auditor	NOUN
ijtc-908	59	4	switching	switching	NOUN
ijtc-908	59	5	refers	refer	VERB
ijtc-908	59	6	to	to	ADP
ijtc-908	59	7	replacing	replace	VERB
ijtc-908	59	8	a	a	DET
ijtc-908	59	9	company	company	NOUN
ijtc-908	59	10	's	's	PART
ijtc-908	59	11	existing	exist	VERB
ijtc-908	59	12	auditor	auditor	NOUN
ijtc-908	59	13	with	with	ADP
ijtc-908	59	14	a	a	DET
ijtc-908	59	15	new	new	ADJ
ijtc-908	59	16	one	one	NOUN
ijtc-908	59	17	(	(	PUNCT
ijtc-908	59	18	budisantoso	budisantoso	NOUN
ijtc-908	59	19	et	et	NOUN
ijtc-908	59	20	al	al	PROPN
ijtc-908	59	21	.	.	PROPN
ijtc-908	59	22	,	,	PUNCT
ijtc-908	59	23	2017	2017	NUM
ijtc-908	59	24	)	)	PUNCT
ijtc-908	59	25	.	.	PUNCT
ijtc-908	60	1	this	this	DET
ijtc-908	60	2	transition	transition	NOUN
ijtc-908	60	3	is	be	AUX
ijtc-908	60	4	undertaken	undertake	VERB
ijtc-908	60	5	to	to	PART
ijtc-908	60	6	uphold	uphold	VERB
ijtc-908	60	7	the	the	DET
ijtc-908	60	8	independence	independence	NOUN
ijtc-908	60	9	and	and	CCONJ
ijtc-908	60	10	objectivity	objectivity	NOUN
ijtc-908	60	11	of	of	ADP
ijtc-908	60	12	the	the	DET
ijtc-908	60	13	auditor	auditor	NOUN
ijtc-908	60	14	in	in	ADP
ijtc-908	60	15	executing	execute	VERB
ijtc-908	60	16	the	the	DET
ijtc-908	60	17	company	company	NOUN
ijtc-908	60	18	's	's	PART
ijtc-908	60	19	audit	audit	NOUN
ijtc-908	60	20	(	(	PUNCT
ijtc-908	60	21	reid	reid	PROPN
ijtc-908	60	22	et	et	PROPN
ijtc-908	60	23	al	al	PROPN
ijtc-908	60	24	.	.	PROPN
ijtc-908	60	25	,	,	PUNCT
ijtc-908	60	26	2019	2019	NUM
ijtc-908	60	27	)	)	PUNCT
ijtc-908	60	28	.	.	PUNCT
ijtc-908	61	1	when	when	SCONJ
ijtc-908	61	2	a	a	DET
ijtc-908	61	3	company	company	NOUN
ijtc-908	61	4	opts	opt	VERB
ijtc-908	61	5	for	for	ADP
ijtc-908	61	6	auditor	auditor	NOUN
ijtc-908	61	7	switching	switching	NOUN
ijtc-908	61	8	,	,	PUNCT
ijtc-908	61	9	the	the	DET
ijtc-908	61	10	incoming	incoming	ADJ
ijtc-908	61	11	auditor	auditor	NOUN
ijtc-908	61	12	is	be	AUX
ijtc-908	61	13	unfamiliar	unfamiliar	ADJ
ijtc-908	61	14	with	with	ADP
ijtc-908	61	15	its	its	PRON
ijtc-908	61	16	operations	operation	NOUN
ijtc-908	61	17	and	and	CCONJ
ijtc-908	61	18	needs	need	VERB
ijtc-908	61	19	time	time	NOUN
ijtc-908	61	20	to	to	PART
ijtc-908	61	21	acquaint	acquaint	VERB
ijtc-908	61	22	themselves	themselves	PRON
ijtc-908	61	23	with	with	ADP
ijtc-908	61	24	the	the	DET
ijtc-908	61	25	organization	organization	NOUN
ijtc-908	61	26	thoroughly	thoroughly	ADV
ijtc-908	61	27	.	.	PUNCT
ijtc-908	62	1	consequently	consequently	ADV
ijtc-908	62	2	,	,	PUNCT
ijtc-908	62	3	the	the	DET
ijtc-908	62	4	new	new	ADJ
ijtc-908	62	5	auditor	auditor	NOUN
ijtc-908	62	6	requires	require	VERB
ijtc-908	62	7	an	an	DET
ijtc-908	62	8	extended	extended	ADJ
ijtc-908	62	9	period	period	NOUN
ijtc-908	62	10	to	to	PART
ijtc-908	62	11	comprehend	comprehend	VERB
ijtc-908	62	12	and	and	CCONJ
ijtc-908	62	13	familiarize	familiarize	VERB
ijtc-908	62	14	themselves	themselves	PRON
ijtc-908	62	15	with	with	ADP
ijtc-908	62	16	the	the	DET
ijtc-908	62	17	company	company	NOUN
ijtc-908	62	18	,	,	PUNCT
ijtc-908	62	19	in	in	ADP
ijtc-908	62	20	contrast	contrast	NOUN
ijtc-908	62	21	to	to	ADP
ijtc-908	62	22	the	the	DET
ijtc-908	62	23	previous	previous	ADJ
ijtc-908	62	24	auditor	auditor	NOUN
ijtc-908	62	25	who	who	PRON
ijtc-908	62	26	had	have	VERB
ijtc-908	62	27	prior	prior	ADJ
ijtc-908	62	28	audit	audit	NOUN
ijtc-908	62	29	experience	experience	NOUN
ijtc-908	62	30	with	with	ADP
ijtc-908	62	31	the	the	DET
ijtc-908	62	32	company	company	NOUN
ijtc-908	62	33	(	(	PUNCT
ijtc-908	62	34	jura	jura	PROPN
ijtc-908	62	35	&	&	CCONJ
ijtc-908	62	36	tewu	tewu	NOUN
ijtc-908	62	37	,	,	PUNCT
ijtc-908	62	38	2021	2021	NUM
ijtc-908	62	39	)	)	PUNCT
ijtc-908	62	40	.	.	PUNCT
ijtc-908	63	1	the	the	DET
ijtc-908	63	2	introduction	introduction	NOUN
ijtc-908	63	3	of	of	ADP
ijtc-908	63	4	a	a	DET
ijtc-908	63	5	new	new	ADJ
ijtc-908	63	6	auditor	auditor	NOUN
ijtc-908	63	7	lengthens	lengthen	VERB
ijtc-908	63	8	the	the	DET
ijtc-908	63	9	audit	audit	NOUN
ijtc-908	63	10	duration	duration	NOUN
ijtc-908	63	11	,	,	PUNCT
ijtc-908	63	12	leading	lead	VERB
ijtc-908	63	13	to	to	ADP
ijtc-908	63	14	a	a	DET
ijtc-908	63	15	more	more	ADV
ijtc-908	63	16	significant	significant	ADJ
ijtc-908	63	17	audit	audit	NOUN
ijtc-908	63	18	report	report	NOUN
ijtc-908	63	19	lag	lag	NOUN
ijtc-908	63	20	compared	compare	VERB
ijtc-908	63	21	to	to	ADP
ijtc-908	63	22	the	the	DET
ijtc-908	63	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-908	63	24	the	the	DET
ijtc-908	63	25	influence	influence	NOUN
ijtc-908	63	26	of	of	ADP
ijtc-908	63	27	audit	audit	NOUN
ijtc-908	63	28	opinion	opinion	NOUN
ijtc-908	63	29	,	,	PUNCT
ijtc-908	63	30	auditor	auditor	NOUN
ijtc-908	63	31	switching	switching	NOUN
ijtc-908	63	32	,	,	PUNCT
ijtc-908	63	33	and	and	CCONJ
ijtc-908	63	34	number	number	NOUN
ijtc-908	63	35	of	of	ADP
ijtc-908	63	36	audit	audit	NOUN
ijtc-908	63	37	committees	committee	NOUN
ijtc-908	63	38	on	on	ADP
ijtc-908	63	39	audit	audit	NOUN
ijtc-908	63	40	report	report	NOUN
ijtc-908	63	41	lag	lag	VERB
ijtc-908	63	42	tomasila	tomasila	NOUN
ijtc-908	63	43	and	and	CCONJ
ijtc-908	63	44	pangaribuan	pangaribuan	NOUN
ijtc-908	64	1	733	733	NUM
ijtc-908	65	1	|	|	ADV
ijtc-908	65	2	ilomata	ilomata	PROPN
ijtc-908	65	3	international	international	ADJ
ijtc-908	65	4	journal	journal	NOUN
ijtc-908	65	5	of	of	ADP
ijtc-908	65	6	tax	tax	PROPN
ijtc-908	65	7	&	&	CCONJ
ijtc-908	65	8	accounting	accounting	PROPN
ijtc-908	65	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	65	10	former	former	ADJ
ijtc-908	65	11	auditor	auditor	NOUN
ijtc-908	65	12	,	,	PUNCT
ijtc-908	65	13	who	who	PRON
ijtc-908	65	14	had	have	VERB
ijtc-908	65	15	prior	prior	ADJ
ijtc-908	65	16	familiarity	familiarity	NOUN
ijtc-908	65	17	(	(	PUNCT
ijtc-908	65	18	swandewi	swandewi	PROPN
ijtc-908	65	19	&	&	CCONJ
ijtc-908	65	20	badera	badera	PROPN
ijtc-908	65	21	,	,	PUNCT
ijtc-908	65	22	2021	2021	NUM
ijtc-908	65	23	)	)	PUNCT
ijtc-908	65	24	.	.	PUNCT
ijtc-908	66	1	therefore	therefore	ADV
ijtc-908	66	2	,	,	PUNCT
ijtc-908	66	3	adopting	adopt	VERB
ijtc-908	66	4	auditor	auditor	NOUN
ijtc-908	66	5	switching	switching	NOUN
ijtc-908	66	6	within	within	ADP
ijtc-908	66	7	a	a	DET
ijtc-908	66	8	company	company	NOUN
ijtc-908	66	9	tends	tend	VERB
ijtc-908	66	10	to	to	PART
ijtc-908	66	11	increase	increase	VERB
ijtc-908	66	12	the	the	DET
ijtc-908	66	13	audit	audit	NOUN
ijtc-908	66	14	report	report	NOUN
ijtc-908	66	15	lag	lag	VERB
ijtc-908	66	16	,	,	PUNCT
ijtc-908	66	17	whereas	whereas	SCONJ
ijtc-908	66	18	companies	company	NOUN
ijtc-908	66	19	maintaining	maintain	VERB
ijtc-908	66	20	the	the	DET
ijtc-908	66	21	same	same	ADJ
ijtc-908	66	22	auditor	auditor	NOUN
ijtc-908	66	23	generally	generally	ADV
ijtc-908	66	24	experience	experience	VERB
ijtc-908	66	25	a	a	DET
ijtc-908	66	26	shorter	short	ADJ
ijtc-908	66	27	audit	audit	NOUN
ijtc-908	66	28	report	report	NOUN
ijtc-908	66	29	lag	lag	NOUN
ijtc-908	66	30	.	.	PUNCT
ijtc-908	67	1	number	number	NOUN
ijtc-908	67	2	of	of	ADP
ijtc-908	67	3	audit	audit	NOUN
ijtc-908	67	4	committees	committee	NOUN
ijtc-908	67	5	the	the	DET
ijtc-908	67	6	audit	audit	NOUN
ijtc-908	67	7	committee	committee	NOUN
ijtc-908	67	8	is	be	AUX
ijtc-908	67	9	a	a	DET
ijtc-908	67	10	mandated	mandate	VERB
ijtc-908	67	11	group	group	NOUN
ijtc-908	67	12	established	establish	VERB
ijtc-908	67	13	by	by	ADP
ijtc-908	67	14	companies	company	NOUN
ijtc-908	67	15	,	,	PUNCT
ijtc-908	67	16	particularly	particularly	ADV
ijtc-908	67	17	those	those	DET
ijtc-908	67	18	publicly	publicly	ADV
ijtc-908	67	19	traded	trade	VERB
ijtc-908	67	20	in	in	ADP
ijtc-908	67	21	indonesia	indonesia	PROPN
ijtc-908	67	22	(	(	PUNCT
ijtc-908	67	23	pangaribuan	pangaribuan	PROPN
ijtc-908	67	24	et	et	PROPN
ijtc-908	67	25	al	al	PROPN
ijtc-908	67	26	.	.	PROPN
ijtc-908	67	27	,	,	PUNCT
ijtc-908	67	28	2019	2019	NUM
ijtc-908	67	29	)	)	PUNCT
ijtc-908	67	30	.	.	PUNCT
ijtc-908	68	1	this	this	DET
ijtc-908	68	2	committee	committee	NOUN
ijtc-908	68	3	,	,	PUNCT
ijtc-908	68	4	which	which	PRON
ijtc-908	68	5	must	must	AUX
ijtc-908	68	6	have	have	VERB
ijtc-908	68	7	a	a	DET
ijtc-908	68	8	minimum	minimum	NOUN
ijtc-908	68	9	of	of	ADP
ijtc-908	68	10	three	three	NUM
ijtc-908	68	11	members	member	NOUN
ijtc-908	68	12	,	,	PUNCT
ijtc-908	68	13	is	be	AUX
ijtc-908	68	14	under	under	ADP
ijtc-908	68	15	the	the	DET
ijtc-908	68	16	direction	direction	NOUN
ijtc-908	68	17	of	of	ADP
ijtc-908	68	18	the	the	DET
ijtc-908	68	19	board	board	NOUN
ijtc-908	68	20	of	of	ADP
ijtc-908	68	21	commissioners	commissioner	NOUN
ijtc-908	68	22	and	and	CCONJ
ijtc-908	68	23	includes	include	VERB
ijtc-908	68	24	two	two	NUM
ijtc-908	68	25	outsiders	outsider	NOUN
ijtc-908	68	26	who	who	PRON
ijtc-908	68	27	preserve	preserve	VERB
ijtc-908	68	28	their	their	PRON
ijtc-908	68	29	independence	independence	NOUN
ijtc-908	68	30	from	from	ADP
ijtc-908	68	31	the	the	DET
ijtc-908	68	32	business	business	NOUN
ijtc-908	68	33	.	.	PUNCT
ijtc-908	69	1	its	its	PRON
ijtc-908	69	2	primary	primary	ADJ
ijtc-908	69	3	role	role	NOUN
ijtc-908	69	4	involves	involve	VERB
ijtc-908	69	5	supervising	supervise	VERB
ijtc-908	69	6	the	the	DET
ijtc-908	69	7	company	company	NOUN
ijtc-908	69	8	's	's	PART
ijtc-908	69	9	operations	operation	NOUN
ijtc-908	69	10	and	and	CCONJ
ijtc-908	69	11	ensuring	ensure	VERB
ijtc-908	69	12	its	its	PRON
ijtc-908	69	13	financial	financial	ADJ
ijtc-908	69	14	health	health	NOUN
ijtc-908	69	15	is	be	AUX
ijtc-908	69	16	sound	sound	ADJ
ijtc-908	69	17	during	during	ADP
ijtc-908	69	18	each	each	DET
ijtc-908	69	19	reporting	reporting	NOUN
ijtc-908	69	20	period	period	NOUN
ijtc-908	69	21	,	,	PUNCT
ijtc-908	69	22	encompassing	encompass	VERB
ijtc-908	69	23	the	the	DET
ijtc-908	69	24	status	status	NOUN
ijtc-908	69	25	of	of	ADP
ijtc-908	69	26	its	its	PRON
ijtc-908	69	27	financial	financial	ADJ
ijtc-908	69	28	statements(abdillah	statements(abdillah	PROPN
ijtc-908	69	29	et	et	NOUN
ijtc-908	69	30	al	al	PROPN
ijtc-908	69	31	.	.	PROPN
ijtc-908	69	32	,	,	PUNCT
ijtc-908	69	33	2019	2019	NUM
ijtc-908	69	34	)	)	PUNCT
ijtc-908	69	35	.	.	PUNCT
ijtc-908	70	1	a	a	DET
ijtc-908	70	2	greater	great	ADJ
ijtc-908	70	3	number	number	NOUN
ijtc-908	70	4	of	of	ADP
ijtc-908	70	5	audit	audit	NOUN
ijtc-908	70	6	committee	committee	NOUN
ijtc-908	70	7	members	member	NOUN
ijtc-908	70	8	within	within	ADP
ijtc-908	70	9	a	a	DET
ijtc-908	70	10	company	company	NOUN
ijtc-908	70	11	translates	translate	VERB
ijtc-908	70	12	to	to	ADP
ijtc-908	70	13	more	more	ADV
ijtc-908	70	14	effective	effective	ADJ
ijtc-908	70	15	oversight	oversight	NOUN
ijtc-908	70	16	of	of	ADP
ijtc-908	70	17	financial	financial	ADJ
ijtc-908	70	18	statement	statement	NOUN
ijtc-908	70	19	preparation	preparation	NOUN
ijtc-908	70	20	and	and	CCONJ
ijtc-908	70	21	the	the	DET
ijtc-908	70	22	monitoring	monitoring	NOUN
ijtc-908	70	23	of	of	ADP
ijtc-908	70	24	document	document	NOUN
ijtc-908	70	25	completeness	completeness	NOUN
ijtc-908	70	26	.	.	PUNCT
ijtc-908	71	1	consequently	consequently	ADV
ijtc-908	71	2	,	,	PUNCT
ijtc-908	71	3	this	this	PRON
ijtc-908	71	4	facilitates	facilitate	VERB
ijtc-908	71	5	the	the	DET
ijtc-908	71	6	efficiency	efficiency	NOUN
ijtc-908	71	7	of	of	ADP
ijtc-908	71	8	the	the	DET
ijtc-908	71	9	company	company	NOUN
ijtc-908	71	10	's	's	PART
ijtc-908	71	11	audit	audit	NOUN
ijtc-908	71	12	process	process	NOUN
ijtc-908	71	13	and	and	CCONJ
ijtc-908	71	14	allows	allow	VERB
ijtc-908	71	15	for	for	ADP
ijtc-908	71	16	proactively	proactively	ADV
ijtc-908	71	17	addressing	address	VERB
ijtc-908	71	18	of	of	ADP
ijtc-908	71	19	issues	issue	NOUN
ijtc-908	71	20	that	that	PRON
ijtc-908	71	21	may	may	AUX
ijtc-908	71	22	arise	arise	VERB
ijtc-908	71	23	during	during	ADP
ijtc-908	71	24	the	the	DET
ijtc-908	71	25	audit	audit	NOUN
ijtc-908	71	26	(	(	PUNCT
ijtc-908	71	27	su	su	PROPN
ijtc-908	71	28	&	&	CCONJ
ijtc-908	71	29	wu	wu	PROPN
ijtc-908	71	30	,	,	PUNCT
ijtc-908	71	31	2017	2017	NUM
ijtc-908	71	32	)	)	PUNCT
ijtc-908	71	33	.	.	PUNCT
ijtc-908	72	1	in	in	ADP
ijtc-908	72	2	simpler	simple	ADJ
ijtc-908	72	3	terms	term	NOUN
ijtc-908	72	4	,	,	PUNCT
ijtc-908	72	5	an	an	DET
ijtc-908	72	6	increased	increase	VERB
ijtc-908	72	7	count	count	NOUN
ijtc-908	72	8	of	of	ADP
ijtc-908	72	9	audit	audit	NOUN
ijtc-908	72	10	committee	committee	NOUN
ijtc-908	72	11	members	member	NOUN
ijtc-908	72	12	in	in	ADP
ijtc-908	72	13	a	a	DET
ijtc-908	72	14	company	company	NOUN
ijtc-908	72	15	corresponds	correspond	VERB
ijtc-908	72	16	to	to	ADP
ijtc-908	72	17	a	a	DET
ijtc-908	72	18	decreased	decrease	VERB
ijtc-908	72	19	audit	audit	NOUN
ijtc-908	72	20	report	report	NOUN
ijtc-908	72	21	lag	lag	VERB
ijtc-908	72	22	;	;	PUNCT
ijtc-908	72	23	in	in	ADP
ijtc-908	72	24	contrast	contrast	NOUN
ijtc-908	72	25	,	,	PUNCT
ijtc-908	72	26	a	a	DET
ijtc-908	72	27	lower	low	ADJ
ijtc-908	72	28	number	number	NOUN
ijtc-908	72	29	of	of	ADP
ijtc-908	72	30	committee	committee	NOUN
ijtc-908	72	31	audits	audits	NOUN
ijtc-908	72	32	is	be	AUX
ijtc-908	72	33	linked	link	VERB
ijtc-908	72	34	to	to	ADP
ijtc-908	72	35	a	a	DET
ijtc-908	72	36	longer	long	ADJ
ijtc-908	72	37	delay	delay	NOUN
ijtc-908	72	38	in	in	ADP
ijtc-908	72	39	the	the	DET
ijtc-908	72	40	company	company	NOUN
ijtc-908	72	41	's	's	PART
ijtc-908	72	42	audit	audit	NOUN
ijtc-908	72	43	report	report	NOUN
ijtc-908	72	44	.	.	PUNCT
ijtc-908	73	1	research	research	NOUN
ijtc-908	73	2	hypotheses	hypothesis	NOUN
ijtc-908	73	3	h1	h1	ADJ
ijtc-908	73	4	:	:	PUNCT
ijtc-908	73	5	audit	audit	NOUN
ijtc-908	73	6	opinion	opinion	NOUN
ijtc-908	73	7	has	have	VERB
ijtc-908	73	8	a	a	DET
ijtc-908	73	9	negative	negative	ADJ
ijtc-908	73	10	impact	impact	NOUN
ijtc-908	73	11	on	on	ADP
ijtc-908	73	12	audit	audit	NOUN
ijtc-908	73	13	report	report	NOUN
ijtc-908	73	14	lag	lag	NOUN
ijtc-908	73	15	.	.	PUNCT
ijtc-908	74	1	h2	h2	NOUN
ijtc-908	74	2	:	:	PUNCT
ijtc-908	74	3	auditor	auditor	NOUN
ijtc-908	74	4	switching	switching	NOUN
ijtc-908	74	5	has	have	VERB
ijtc-908	74	6	a	a	DET
ijtc-908	74	7	positive	positive	ADJ
ijtc-908	74	8	impact	impact	NOUN
ijtc-908	74	9	on	on	ADP
ijtc-908	74	10	audit	audit	NOUN
ijtc-908	74	11	report	report	NOUN
ijtc-908	74	12	lag	lag	NOUN
ijtc-908	74	13	.	.	PUNCT
ijtc-908	75	1	h3	h3	NOUN
ijtc-908	75	2	:	:	PUNCT
ijtc-908	75	3	the	the	DET
ijtc-908	75	4	quantity	quantity	NOUN
ijtc-908	75	5	of	of	ADP
ijtc-908	75	6	audit	audit	NOUN
ijtc-908	75	7	committee	committee	NOUN
ijtc-908	75	8	members	member	NOUN
ijtc-908	75	9	has	have	VERB
ijtc-908	75	10	a	a	DET
ijtc-908	75	11	positive	positive	ADJ
ijtc-908	75	12	impact	impact	NOUN
ijtc-908	75	13	on	on	ADP
ijtc-908	75	14	audit	audit	NOUN
ijtc-908	75	15	report	report	NOUN
ijtc-908	75	16	lag	lag	NOUN
ijtc-908	75	17	.	.	PUNCT
ijtc-908	76	1	method	method	NOUN
ijtc-908	76	2	this	this	DET
ijtc-908	76	3	study	study	NOUN
ijtc-908	76	4	uses	use	VERB
ijtc-908	76	5	secondary	secondary	ADJ
ijtc-908	76	6	data	datum	NOUN
ijtc-908	76	7	and	and	CCONJ
ijtc-908	76	8	a	a	DET
ijtc-908	76	9	quantitative	quantitative	ADJ
ijtc-908	76	10	methodology	methodology	NOUN
ijtc-908	76	11	.	.	PUNCT
ijtc-908	77	1	the	the	DET
ijtc-908	77	2	research	research	NOUN
ijtc-908	77	3	population	population	NOUN
ijtc-908	77	4	consists	consist	VERB
ijtc-908	77	5	of	of	ADP
ijtc-908	77	6	215	215	NUM
ijtc-908	77	7	businesses	business	NOUN
ijtc-908	77	8	from	from	ADP
ijtc-908	77	9	the	the	DET
ijtc-908	77	10	manufacturing	manufacturing	NOUN
ijtc-908	77	11	and	and	CCONJ
ijtc-908	77	12	transportation	transportation	NOUN
ijtc-908	77	13	industries	industry	NOUN
ijtc-908	77	14	that	that	PRON
ijtc-908	77	15	were	be	AUX
ijtc-908	77	16	publicly	publicly	ADV
ijtc-908	77	17	listed	list	VERB
ijtc-908	77	18	on	on	ADP
ijtc-908	77	19	the	the	DET
ijtc-908	77	20	idx	idx	NOUN
ijtc-908	77	21	in	in	ADP
ijtc-908	77	22	2020	2020	NUM
ijtc-908	77	23	-	-	SYM
ijtc-908	77	24	2021	2021	NUM
ijtc-908	77	25	.	.	PUNCT
ijtc-908	78	1	the	the	DET
ijtc-908	78	2	annual	annual	ADJ
ijtc-908	78	3	reports	report	NOUN
ijtc-908	78	4	of	of	ADP
ijtc-908	78	5	these	these	DET
ijtc-908	78	6	businesses	business	NOUN
ijtc-908	78	7	on	on	ADP
ijtc-908	78	8	the	the	DET
ijtc-908	78	9	idx	idx	NOUN
ijtc-908	78	10	website	website	NOUN
ijtc-908	78	11	(	(	PUNCT
ijtc-908	78	12	www.idx.co.id	www.idx.co.id	PROPN
ijtc-908	78	13	)	)	PUNCT
ijtc-908	78	14	provided	provide	VERB
ijtc-908	78	15	the	the	DET
ijtc-908	78	16	data	datum	NOUN
ijtc-908	78	17	for	for	ADP
ijtc-908	78	18	this	this	DET
ijtc-908	78	19	study	study	NOUN
ijtc-908	78	20	.	.	PUNCT
ijtc-908	79	1	utilizing	utilize	VERB
ijtc-908	79	2	a	a	DET
ijtc-908	79	3	purposive	purposive	ADJ
ijtc-908	79	4	sampling	sampling	NOUN
ijtc-908	79	5	method	method	NOUN
ijtc-908	79	6	over	over	ADP
ijtc-908	79	7	a	a	DET
ijtc-908	79	8	2	2	NUM
ijtc-908	79	9	-	-	PUNCT
ijtc-908	79	10	year	year	NOUN
ijtc-908	79	11	observation	observation	NOUN
ijtc-908	79	12	period	period	NOUN
ijtc-908	79	13	,	,	PUNCT
ijtc-908	79	14	the	the	DET
ijtc-908	79	15	researcher	researcher	NOUN
ijtc-908	79	16	identified	identify	VERB
ijtc-908	79	17	160	160	NUM
ijtc-908	79	18	companies	company	NOUN
ijtc-908	79	19	meeting	meet	VERB
ijtc-908	79	20	the	the	DET
ijtc-908	79	21	following	follow	VERB
ijtc-908	79	22	criteria	criterion	NOUN
ijtc-908	79	23	:	:	PUNCT
ijtc-908	79	24	(	(	PUNCT
ijtc-908	79	25	1	1	X
ijtc-908	79	26	)	)	PUNCT
ijtc-908	79	27	inclusion	inclusion	NOUN
ijtc-908	79	28	in	in	ADP
ijtc-908	79	29	the	the	DET
ijtc-908	79	30	manufacturing	manufacturing	NOUN
ijtc-908	79	31	and	and	CCONJ
ijtc-908	79	32	transportation	transportation	NOUN
ijtc-908	79	33	sectors	sector	NOUN
ijtc-908	79	34	and	and	CCONJ
ijtc-908	79	35	recorded	record	VERB
ijtc-908	79	36	on	on	ADP
ijtc-908	79	37	the	the	DET
ijtc-908	79	38	idx	idx	NOUN
ijtc-908	79	39	in	in	ADP
ijtc-908	79	40	2020	2020	NUM
ijtc-908	79	41	-	-	SYM
ijtc-908	79	42	2021	2021	NUM
ijtc-908	79	43	,	,	PUNCT
ijtc-908	79	44	(	(	PUNCT
ijtc-908	79	45	2	2	X
ijtc-908	79	46	)	)	PUNCT
ijtc-908	79	47	accessibility	accessibility	NOUN
ijtc-908	79	48	of	of	ADP
ijtc-908	79	49	annual	annual	ADJ
ijtc-908	79	50	reports	report	NOUN
ijtc-908	79	51	covering	cover	VERB
ijtc-908	79	52	the	the	DET
ijtc-908	79	53	period	period	NOUN
ijtc-908	79	54	from	from	ADP
ijtc-908	79	55	2019	2019	NUM
ijtc-908	79	56	to	to	ADP
ijtc-908	79	57	2021	2021	NUM
ijtc-908	79	58	,	,	PUNCT
ijtc-908	79	59	and	and	CCONJ
ijtc-908	79	60	(	(	PUNCT
ijtc-908	79	61	3	3	X
ijtc-908	79	62	)	)	PUNCT
ijtc-908	79	63	inclusion	inclusion	NOUN
ijtc-908	79	64	of	of	ADP
ijtc-908	79	65	relevant	relevant	ADJ
ijtc-908	79	66	data	datum	NOUN
ijtc-908	79	67	in	in	ADP
ijtc-908	79	68	their	their	PRON
ijtc-908	79	69	annual	annual	ADJ
ijtc-908	79	70	reports	report	NOUN
ijtc-908	79	71	pertinent	pertinent	VERB
ijtc-908	79	72	to	to	ADP
ijtc-908	79	73	this	this	DET
ijtc-908	79	74	research	research	NOUN
ijtc-908	79	75	.	.	PUNCT
ijtc-908	80	1	from	from	ADP
ijtc-908	80	2	this	this	DET
ijtc-908	80	3	group	group	NOUN
ijtc-908	80	4	of	of	ADP
ijtc-908	80	5	eligible	eligible	ADJ
ijtc-908	80	6	companies	company	NOUN
ijtc-908	80	7	,	,	PUNCT
ijtc-908	80	8	320	320	NUM
ijtc-908	80	9	data	datum	NOUN
ijtc-908	80	10	samples	sample	NOUN
ijtc-908	80	11	were	be	AUX
ijtc-908	80	12	collected	collect	VERB
ijtc-908	80	13	.	.	PUNCT
ijtc-908	81	1	research	research	NOUN
ijtc-908	81	2	variables	variables	PROPN
ijtc-908	81	3	audit	audit	NOUN
ijtc-908	81	4	report	report	NOUN
ijtc-908	81	5	lag	lag	NOUN
ijtc-908	81	6	audit	audit	NOUN
ijtc-908	81	7	report	report	NOUN
ijtc-908	81	8	lag	lag	NOUN
ijtc-908	81	9	is	be	AUX
ijtc-908	81	10	the	the	DET
ijtc-908	81	11	study	study	NOUN
ijtc-908	81	12	's	's	PART
ijtc-908	81	13	dependent	dependent	ADJ
ijtc-908	81	14	variable	variable	NOUN
ijtc-908	81	15	.	.	PUNCT
ijtc-908	82	1	the	the	DET
ijtc-908	82	2	company	company	NOUN
ijtc-908	82	3	's	's	PART
ijtc-908	82	4	yearly	yearly	ADJ
ijtc-908	82	5	financial	financial	ADJ
ijtc-908	82	6	reports	report	NOUN
ijtc-908	82	7	contain	contain	VERB
ijtc-908	82	8	the	the	DET
ijtc-908	82	9	information	information	NOUN
ijtc-908	82	10	needed	need	VERB
ijtc-908	82	11	to	to	PART
ijtc-908	82	12	calculate	calculate	VERB
ijtc-908	82	13	audit	audit	NOUN
ijtc-908	82	14	report	report	NOUN
ijtc-908	82	15	lag	lag	VERB
ijtc-908	82	16	.	.	PUNCT
ijtc-908	83	1	the	the	DET
ijtc-908	83	2	number	number	NOUN
ijtc-908	83	3	of	of	ADP
ijtc-908	83	4	days	day	NOUN
ijtc-908	83	5	between	between	ADP
ijtc-908	83	6	the	the	DET
ijtc-908	83	7	publication	publication	NOUN
ijtc-908	83	8	of	of	ADP
ijtc-908	83	9	the	the	DET
ijtc-908	83	10	company	company	NOUN
ijtc-908	83	11	's	's	PART
ijtc-908	83	12	financial	financial	ADJ
ijtc-908	83	13	report	report	NOUN
ijtc-908	83	14	and	and	CCONJ
ijtc-908	83	15	the	the	DET
ijtc-908	83	16	date	date	NOUN
ijtc-908	83	17	its	its	PRON
ijtc-908	83	18	books	book	NOUN
ijtc-908	83	19	were	be	AUX
ijtc-908	83	20	closed	close	VERB
ijtc-908	83	21	is	be	AUX
ijtc-908	83	22	used	use	VERB
ijtc-908	83	23	to	to	PART
ijtc-908	83	24	calculate	calculate	VERB
ijtc-908	83	25	the	the	DET
ijtc-908	83	26	audit	audit	NOUN
ijtc-908	83	27	report	report	NOUN
ijtc-908	83	28	lag	lag	VERB
ijtc-908	83	29	.	.	PUNCT
ijtc-908	84	1	the	the	DET
ijtc-908	84	2	difference	difference	NOUN
ijtc-908	84	3	or	or	CCONJ
ijtc-908	84	4	time	time	NOUN
ijtc-908	84	5	gap	gap	NOUN
ijtc-908	84	6	obtained	obtain	VERB
ijtc-908	84	7	from	from	ADP
ijtc-908	84	8	this	this	DET
ijtc-908	84	9	subtraction	subtraction	NOUN
ijtc-908	84	10	is	be	AUX
ijtc-908	84	11	recorded	record	VERB
ijtc-908	84	12	in	in	ADP
ijtc-908	84	13	days	day	NOUN
ijtc-908	84	14	.	.	PUNCT
ijtc-908	85	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	85	2	the	the	DET
ijtc-908	85	3	influence	influence	NOUN
ijtc-908	85	4	of	of	ADP
ijtc-908	85	5	audit	audit	NOUN
ijtc-908	85	6	opinion	opinion	NOUN
ijtc-908	85	7	,	,	PUNCT
ijtc-908	85	8	auditor	auditor	NOUN
ijtc-908	85	9	switching	switching	NOUN
ijtc-908	85	10	,	,	PUNCT
ijtc-908	85	11	and	and	CCONJ
ijtc-908	85	12	number	number	NOUN
ijtc-908	85	13	of	of	ADP
ijtc-908	85	14	audit	audit	NOUN
ijtc-908	85	15	committees	committee	NOUN
ijtc-908	85	16	on	on	ADP
ijtc-908	85	17	audit	audit	NOUN
ijtc-908	85	18	report	report	NOUN
ijtc-908	85	19	lag	lag	VERB
ijtc-908	85	20	tomasila	tomasila	NOUN
ijtc-908	85	21	and	and	CCONJ
ijtc-908	85	22	pangaribuan	pangaribuan	NOUN
ijtc-908	85	23	734	734	NUM
ijtc-908	85	24	|	|	NOUN
ijtc-908	85	25	ilomata	ilomata	NOUN
ijtc-908	85	26	international	international	ADJ
ijtc-908	85	27	journal	journal	NOUN
ijtc-908	85	28	of	of	ADP
ijtc-908	85	29	tax	tax	PROPN
ijtc-908	85	30	&	&	CCONJ
ijtc-908	85	31	accounting	accounting	PROPN
ijtc-908	85	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	85	33	audit	audit	NOUN
ijtc-908	85	34	report	report	NOUN
ijtc-908	85	35	lag	lag	NOUN
ijtc-908	85	36	=	=	SYM
ijtc-908	85	37	audit	audit	NOUN
ijtc-908	85	38	report	report	NOUN
ijtc-908	85	39	date	date	NOUN
ijtc-908	85	40	financial	financial	ADJ
ijtc-908	85	41	report	report	NOUN
ijtc-908	85	42	date	date	NOUN
ijtc-908	85	43	audit	audit	NOUN
ijtc-908	85	44	opinion	opinion	NOUN
ijtc-908	85	45	audit	audit	NOUN
ijtc-908	85	46	opinion	opinion	NOUN
ijtc-908	85	47	serves	serve	VERB
ijtc-908	85	48	as	as	ADP
ijtc-908	85	49	an	an	DET
ijtc-908	85	50	independent	independent	ADJ
ijtc-908	85	51	variable	variable	NOUN
ijtc-908	85	52	in	in	ADP
ijtc-908	85	53	this	this	DET
ijtc-908	85	54	research	research	NOUN
ijtc-908	85	55	.	.	PUNCT
ijtc-908	86	1	the	the	DET
ijtc-908	86	2	data	data	NOUN
ijtc-908	86	3	source	source	NOUN
ijtc-908	86	4	is	be	AUX
ijtc-908	86	5	drawn	draw	VERB
ijtc-908	86	6	from	from	ADP
ijtc-908	86	7	the	the	DET
ijtc-908	86	8	company	company	NOUN
ijtc-908	86	9	's	's	PART
ijtc-908	86	10	annual	annual	ADJ
ijtc-908	86	11	financial	financial	ADJ
ijtc-908	86	12	reports	report	NOUN
ijtc-908	86	13	,	,	PUNCT
ijtc-908	86	14	specifically	specifically	ADV
ijtc-908	86	15	the	the	DET
ijtc-908	86	16	independent	independent	ADJ
ijtc-908	86	17	auditor	auditor	NOUN
ijtc-908	86	18	's	's	PART
ijtc-908	86	19	report	report	NOUN
ijtc-908	86	20	.	.	PUNCT
ijtc-908	87	1	a	a	DET
ijtc-908	87	2	dummy	dummy	ADJ
ijtc-908	87	3	variable	variable	NOUN
ijtc-908	87	4	is	be	AUX
ijtc-908	87	5	used	use	VERB
ijtc-908	87	6	to	to	PART
ijtc-908	87	7	assess	assess	VERB
ijtc-908	87	8	the	the	DET
ijtc-908	87	9	audit	audit	NOUN
ijtc-908	87	10	opinion	opinion	NOUN
ijtc-908	87	11	,	,	PUNCT
ijtc-908	87	12	where	where	SCONJ
ijtc-908	87	13	1	1	NUM
ijtc-908	87	14	=	=	SYM
ijtc-908	87	15	unqualified	unqualified	ADJ
ijtc-908	87	16	opinion	opinion	NOUN
ijtc-908	87	17	,	,	PUNCT
ijtc-908	87	18	and	and	CCONJ
ijtc-908	87	19	0	0	X
ijtc-908	87	20	=	=	NOUN
ijtc-908	87	21	other	other	ADJ
ijtc-908	87	22	than	than	ADP
ijtc-908	87	23	an	an	DET
ijtc-908	87	24	unqualified	unqualified	ADJ
ijtc-908	87	25	opinion	opinion	NOUN
ijtc-908	87	26	.	.	PUNCT
ijtc-908	88	1	auditor	auditor	NOUN
ijtc-908	88	2	switching	switch	VERB
ijtc-908	88	3	auditor	auditor	NOUN
ijtc-908	88	4	switching	switching	NOUN
ijtc-908	88	5	functions	function	NOUN
ijtc-908	88	6	as	as	ADP
ijtc-908	88	7	an	an	DET
ijtc-908	88	8	independent	independent	ADJ
ijtc-908	88	9	variable	variable	NOUN
ijtc-908	88	10	in	in	ADP
ijtc-908	88	11	this	this	DET
ijtc-908	88	12	research	research	NOUN
ijtc-908	88	13	.	.	PUNCT
ijtc-908	89	1	as	as	ADP
ijtc-908	89	2	the	the	DET
ijtc-908	89	3	data	data	NOUN
ijtc-908	89	4	source	source	NOUN
ijtc-908	89	5	,	,	PUNCT
ijtc-908	89	6	the	the	DET
ijtc-908	89	7	researcher	researcher	NOUN
ijtc-908	89	8	utilizes	utilize	VERB
ijtc-908	89	9	the	the	DET
ijtc-908	89	10	company	company	NOUN
ijtc-908	89	11	's	's	PART
ijtc-908	89	12	annual	annual	ADJ
ijtc-908	89	13	financial	financial	ADJ
ijtc-908	89	14	reports	report	NOUN
ijtc-908	89	15	,	,	PUNCT
ijtc-908	89	16	and	and	CCONJ
ijtc-908	89	17	a	a	DET
ijtc-908	89	18	dummy	dummy	ADJ
ijtc-908	89	19	variable	variable	NOUN
ijtc-908	89	20	is	be	AUX
ijtc-908	89	21	employed	employ	VERB
ijtc-908	89	22	for	for	ADP
ijtc-908	89	23	the	the	DET
ijtc-908	89	24	measurement	measurement	NOUN
ijtc-908	89	25	method	method	NOUN
ijtc-908	89	26	.	.	PUNCT
ijtc-908	90	1	1	1	NUM
ijtc-908	90	2	=	=	NOUN
ijtc-908	90	3	companies	company	NOUN
ijtc-908	90	4	that	that	PRON
ijtc-908	90	5	switched	switch	VERB
ijtc-908	90	6	auditors	auditor	NOUN
ijtc-908	90	7	during	during	ADP
ijtc-908	90	8	the	the	DET
ijtc-908	90	9	research	research	NOUN
ijtc-908	90	10	period	period	NOUN
ijtc-908	90	11	,	,	PUNCT
ijtc-908	90	12	0	0	NUM
ijtc-908	90	13	=	=	NOUN
ijtc-908	90	14	companies	company	NOUN
ijtc-908	90	15	that	that	PRON
ijtc-908	90	16	did	do	AUX
ijtc-908	90	17	not	not	PART
ijtc-908	90	18	undergo	undergo	VERB
ijtc-908	90	19	auditor	auditor	NOUN
ijtc-908	90	20	switching	switch	VERB
ijtc-908	90	21	during	during	ADP
ijtc-908	90	22	the	the	DET
ijtc-908	90	23	research	research	NOUN
ijtc-908	90	24	period	period	NOUN
ijtc-908	90	25	.	.	PUNCT
ijtc-908	91	1	number	number	NOUN
ijtc-908	91	2	of	of	ADP
ijtc-908	91	3	audit	audit	NOUN
ijtc-908	91	4	committees	committee	NOUN
ijtc-908	91	5	another	another	DET
ijtc-908	91	6	independent	independent	ADJ
ijtc-908	91	7	variable	variable	NOUN
ijtc-908	91	8	in	in	ADP
ijtc-908	91	9	this	this	DET
ijtc-908	91	10	research	research	NOUN
ijtc-908	91	11	is	be	AUX
ijtc-908	91	12	audit	audit	NOUN
ijtc-908	91	13	committees	committee	NOUN
ijtc-908	91	14	number	number	NOUN
ijtc-908	91	15	,	,	PUNCT
ijtc-908	91	16	with	with	ADP
ijtc-908	91	17	the	the	DET
ijtc-908	91	18	company	company	NOUN
ijtc-908	91	19	's	's	PART
ijtc-908	91	20	annual	annual	ADJ
ijtc-908	91	21	financial	financial	ADJ
ijtc-908	91	22	reports	report	NOUN
ijtc-908	91	23	as	as	ADP
ijtc-908	91	24	the	the	DET
ijtc-908	91	25	data	data	NOUN
ijtc-908	91	26	source	source	NOUN
ijtc-908	91	27	.	.	PUNCT
ijtc-908	92	1	the	the	DET
ijtc-908	92	2	audit	audit	NOUN
ijtc-908	92	3	committee	committee	NOUN
ijtc-908	92	4	members	member	NOUN
ijtc-908	92	5	are	be	AUX
ijtc-908	92	6	counted	count	VERB
ijtc-908	92	7	in	in	ADP
ijtc-908	92	8	order	order	NOUN
ijtc-908	92	9	to	to	PART
ijtc-908	92	10	measure	measure	VERB
ijtc-908	92	11	this	this	DET
ijtc-908	92	12	variable	variable	NOUN
ijtc-908	92	13	,	,	PUNCT
ijtc-908	92	14	including	include	VERB
ijtc-908	92	15	the	the	DET
ijtc-908	92	16	chair	chair	NOUN
ijtc-908	92	17	and	and	CCONJ
ijtc-908	92	18	any	any	DET
ijtc-908	92	19	committee	committee	NOUN
ijtc-908	92	20	members	member	NOUN
ijtc-908	92	21	that	that	PRON
ijtc-908	92	22	worked	work	VERB
ijtc-908	92	23	for	for	ADP
ijtc-908	92	24	the	the	DET
ijtc-908	92	25	company	company	NOUN
ijtc-908	92	26	during	during	ADP
ijtc-908	92	27	a	a	DET
ijtc-908	92	28	particular	particular	ADJ
ijtc-908	92	29	time	time	NOUN
ijtc-908	92	30	period	period	NOUN
ijtc-908	92	31	.	.	PUNCT
ijtc-908	93	1	this	this	DET
ijtc-908	93	2	data	datum	NOUN
ijtc-908	93	3	will	will	AUX
ijtc-908	93	4	then	then	ADV
ijtc-908	93	5	be	be	AUX
ijtc-908	93	6	utilized	utilize	VERB
ijtc-908	93	7	as	as	ADP
ijtc-908	93	8	the	the	DET
ijtc-908	93	9	basis	basis	NOUN
ijtc-908	93	10	for	for	ADP
ijtc-908	93	11	the	the	DET
ijtc-908	93	12	research	research	NOUN
ijtc-908	93	13	.	.	PUNCT
ijtc-908	94	1	regression	regression	NOUN
ijtc-908	94	2	analysis	analysis	NOUN
ijtc-908	94	3	is	be	AUX
ijtc-908	94	4	conducted	conduct	VERB
ijtc-908	94	5	in	in	ADP
ijtc-908	94	6	this	this	DET
ijtc-908	94	7	research	research	NOUN
ijtc-908	94	8	to	to	PART
ijtc-908	94	9	examine	examine	VERB
ijtc-908	94	10	the	the	DET
ijtc-908	94	11	relationships	relationship	NOUN
ijtc-908	94	12	between	between	ADP
ijtc-908	94	13	variables	variable	NOUN
ijtc-908	94	14	.	.	PUNCT
ijtc-908	95	1	in	in	ADP
ijtc-908	95	2	this	this	DET
ijtc-908	95	3	study	study	NOUN
ijtc-908	95	4	,	,	PUNCT
ijtc-908	95	5	audit	audit	NOUN
ijtc-908	95	6	report	report	NOUN
ijtc-908	95	7	lag	lag	NOUN
ijtc-908	95	8	was	be	AUX
ijtc-908	95	9	the	the	DET
ijtc-908	95	10	dependent	dependent	ADJ
ijtc-908	95	11	variable	variable	NOUN
ijtc-908	95	12	,	,	PUNCT
ijtc-908	95	13	and	and	CCONJ
ijtc-908	95	14	audit	audit	NOUN
ijtc-908	95	15	opinion	opinion	NOUN
ijtc-908	95	16	and	and	CCONJ
ijtc-908	95	17	audit	audit	NOUN
ijtc-908	95	18	opinion	opinion	NOUN
ijtc-908	95	19	lag	lag	NOUN
ijtc-908	95	20	were	be	AUX
ijtc-908	95	21	the	the	DET
ijtc-908	95	22	independent	independent	ADJ
ijtc-908	95	23	factors	factor	NOUN
ijtc-908	95	24	(	(	PUNCT
ijtc-908	95	25	a	a	DET
ijtc-908	95	26	dummy	dummy	ADJ
ijtc-908	95	27	variable	variable	NOUN
ijtc-908	95	28	)	)	PUNCT
ijtc-908	95	29	,	,	PUNCT
ijtc-908	95	30	the	the	DET
ijtc-908	95	31	number	number	NOUN
ijtc-908	95	32	of	of	ADP
ijtc-908	95	33	audit	audit	NOUN
ijtc-908	95	34	committees	committee	NOUN
ijtc-908	95	35	,	,	PUNCT
ijtc-908	95	36	and	and	CCONJ
ijtc-908	95	37	auditor	auditor	NOUN
ijtc-908	95	38	switching	switching	NOUN
ijtc-908	95	39	(	(	PUNCT
ijtc-908	95	40	both	both	CCONJ
ijtc-908	95	41	dummy	dummy	ADJ
ijtc-908	95	42	variables	variable	NOUN
ijtc-908	95	43	)	)	PUNCT
ijtc-908	95	44	.	.	PUNCT
ijtc-908	96	1	regression	regression	NOUN
ijtc-908	96	2	analysis	analysis	NOUN
ijtc-908	96	3	is	be	AUX
ijtc-908	96	4	performed	perform	VERB
ijtc-908	96	5	in	in	ADP
ijtc-908	96	6	this	this	DET
ijtc-908	96	7	research	research	NOUN
ijtc-908	96	8	to	to	PART
ijtc-908	96	9	demonstrate	demonstrate	VERB
ijtc-908	96	10	the	the	DET
ijtc-908	96	11	relationships	relationship	NOUN
ijtc-908	96	12	between	between	ADP
ijtc-908	96	13	variables	variable	NOUN
ijtc-908	96	14	.	.	PUNCT
ijtc-908	97	1	the	the	DET
ijtc-908	97	2	spss	spss	PROPN
ijtc-908	97	3	program	program	NOUN
ijtc-908	97	4	is	be	AUX
ijtc-908	97	5	used	use	VERB
ijtc-908	97	6	to	to	PART
ijtc-908	97	7	analyze	analyze	VERB
ijtc-908	97	8	the	the	DET
ijtc-908	97	9	data	datum	NOUN
ijtc-908	97	10	.	.	PUNCT
ijtc-908	98	1	as	as	SCONJ
ijtc-908	98	2	applied	apply	VERB
ijtc-908	98	3	in	in	ADP
ijtc-908	98	4	regression	regression	NOUN
ijtc-908	98	5	analysis	analysis	NOUN
ijtc-908	98	6	,	,	PUNCT
ijtc-908	98	7	the	the	DET
ijtc-908	98	8	following	follow	VERB
ijtc-908	98	9	equation	equation	NOUN
ijtc-908	98	10	:	:	PUNCT
ijtc-908	98	11	arl=	arl=	ADJ
ijtc-908	98	12	α+β1ao+β2as+β3nac+ε	α+β1ao+β2as+β3nac+ε	NUM
ijtc-908	98	13	explanation	explanation	NOUN
ijtc-908	98	14	:	:	PUNCT
ijtc-908	98	15	arl	arl	PROPN
ijtc-908	98	16	=	=	PUNCT
ijtc-908	98	17	audit	audit	NOUN
ijtc-908	98	18	report	report	NOUN
ijtc-908	98	19	lag	lag	VERB
ijtc-908	98	20	α	α	PROPN
ijtc-908	98	21	=	=	SYM
ijtc-908	98	22	constanta	constanta	PROPN
ijtc-908	98	23	β1	β1	PROPN
ijtc-908	98	24	-	-	PUNCT
ijtc-908	98	25	β4	β4	PROPN
ijtc-908	98	26	=	=	X
ijtc-908	98	27	regression	regression	NOUN
ijtc-908	98	28	coeffisients	coeffisient	NOUN
ijtc-908	98	29	ao	ao	NOUN
ijtc-908	98	30	=	=	PUNCT
ijtc-908	98	31	audit	audit	NOUN
ijtc-908	98	32	opinion	opinion	NOUN
ijtc-908	99	1	as	as	SCONJ
ijtc-908	99	2	=	=	NOUN
ijtc-908	99	3	auditor	auditor	NOUN
ijtc-908	99	4	switching	switch	VERB
ijtc-908	99	5	nac	nac	NOUN
ijtc-908	99	6	=	=	NOUN
ijtc-908	99	7	number	number	NOUN
ijtc-908	99	8	of	of	ADP
ijtc-908	99	9	audit	audit	NOUN
ijtc-908	99	10	committees	committee	NOUN
ijtc-908	100	1	ε	ε	PROPN
ijtc-908	100	2	=	=	SYM
ijtc-908	100	3	standard	standard	ADJ
ijtc-908	100	4	error	error	NOUN
ijtc-908	100	5	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	100	6	the	the	DET
ijtc-908	100	7	influence	influence	NOUN
ijtc-908	100	8	of	of	ADP
ijtc-908	100	9	audit	audit	NOUN
ijtc-908	100	10	opinion	opinion	NOUN
ijtc-908	100	11	,	,	PUNCT
ijtc-908	100	12	auditor	auditor	NOUN
ijtc-908	100	13	switching	switching	NOUN
ijtc-908	100	14	,	,	PUNCT
ijtc-908	100	15	and	and	CCONJ
ijtc-908	100	16	number	number	NOUN
ijtc-908	100	17	of	of	ADP
ijtc-908	100	18	audit	audit	NOUN
ijtc-908	100	19	committees	committee	NOUN
ijtc-908	100	20	on	on	ADP
ijtc-908	100	21	audit	audit	NOUN
ijtc-908	100	22	report	report	NOUN
ijtc-908	100	23	lag	lag	VERB
ijtc-908	100	24	tomasila	tomasila	NOUN
ijtc-908	100	25	and	and	CCONJ
ijtc-908	100	26	pangaribuan	pangaribuan	NOUN
ijtc-908	100	27	735	735	NUM
ijtc-908	100	28	|	|	ADV
ijtc-908	100	29	ilomata	ilomata	PROPN
ijtc-908	100	30	international	international	ADJ
ijtc-908	100	31	journal	journal	NOUN
ijtc-908	100	32	of	of	ADP
ijtc-908	100	33	tax	tax	PROPN
ijtc-908	100	34	&	&	CCONJ
ijtc-908	100	35	accounting	accounting	PROPN
ijtc-908	100	36	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	100	37	result	result	NOUN
ijtc-908	100	38	and	and	CCONJ
ijtc-908	100	39	discussion	discussion	NOUN
ijtc-908	100	40	descriptive	descriptive	ADJ
ijtc-908	100	41	statistics	statistic	NOUN
ijtc-908	100	42	test	test	NOUN
ijtc-908	100	43	analysis	analysis	NOUN
ijtc-908	100	44	descriptive	descriptive	ADJ
ijtc-908	100	45	statistical	statistical	ADJ
ijtc-908	100	46	analysis	analysis	NOUN
ijtc-908	100	47	in	in	ADP
ijtc-908	100	48	this	this	DET
ijtc-908	100	49	study	study	NOUN
ijtc-908	100	50	is	be	AUX
ijtc-908	100	51	used	use	VERB
ijtc-908	100	52	to	to	PART
ijtc-908	100	53	analyze	analyze	VERB
ijtc-908	100	54	data	datum	NOUN
ijtc-908	100	55	from	from	ADP
ijtc-908	100	56	variables	variable	NOUN
ijtc-908	100	57	that	that	PRON
ijtc-908	100	58	are	be	AUX
ijtc-908	100	59	not	not	PART
ijtc-908	100	60	dummy	dummy	ADJ
ijtc-908	100	61	variables	variable	NOUN
ijtc-908	100	62	.	.	PUNCT
ijtc-908	101	1	descriptive	descriptive	ADJ
ijtc-908	101	2	statistical	statistical	ADJ
ijtc-908	101	3	analysis	analysis	NOUN
ijtc-908	101	4	is	be	AUX
ijtc-908	101	5	performed	perform	VERB
ijtc-908	101	6	to	to	PART
ijtc-908	101	7	comprehensively	comprehensively	ADV
ijtc-908	101	8	describe	describe	VERB
ijtc-908	101	9	the	the	DET
ijtc-908	101	10	research	research	NOUN
ijtc-908	101	11	data	datum	NOUN
ijtc-908	101	12	,	,	PUNCT
ijtc-908	101	13	including	include	VERB
ijtc-908	101	14	displaying	display	VERB
ijtc-908	101	15	the	the	DET
ijtc-908	101	16	mean	mean	ADJ
ijtc-908	101	17	,	,	PUNCT
ijtc-908	101	18	minimum	minimum	ADJ
ijtc-908	101	19	(	(	PUNCT
ijtc-908	101	20	min	min	NOUN
ijtc-908	101	21	)	)	PUNCT
ijtc-908	101	22	,	,	PUNCT
ijtc-908	101	23	maximum	maximum	X
ijtc-908	101	24	(	(	PUNCT
ijtc-908	101	25	max	max	PROPN
ijtc-908	101	26	)	)	PUNCT
ijtc-908	101	27	,	,	PUNCT
ijtc-908	101	28	and	and	CCONJ
ijtc-908	101	29	standard	standard	ADJ
ijtc-908	101	30	deviation	deviation	NOUN
ijtc-908	101	31	of	of	ADP
ijtc-908	101	32	the	the	DET
ijtc-908	101	33	data	datum	NOUN
ijtc-908	101	34	.	.	PUNCT
ijtc-908	102	1	the	the	DET
ijtc-908	102	2	non	non	ADJ
ijtc-908	102	3	-	-	ADJ
ijtc-908	102	4	dummy	dummy	ADJ
ijtc-908	102	5	variables	variable	NOUN
ijtc-908	102	6	in	in	ADP
ijtc-908	102	7	this	this	DET
ijtc-908	102	8	research	research	NOUN
ijtc-908	102	9	are	be	AUX
ijtc-908	102	10	the	the	DET
ijtc-908	102	11	number	number	NOUN
ijtc-908	102	12	of	of	ADP
ijtc-908	102	13	audit	audit	NOUN
ijtc-908	102	14	committees	committee	NOUN
ijtc-908	102	15	and	and	CCONJ
ijtc-908	102	16	audit	audit	NOUN
ijtc-908	102	17	report	report	NOUN
ijtc-908	102	18	lag	lag	VERB
ijtc-908	102	19	.	.	PUNCT
ijtc-908	103	1	the	the	DET
ijtc-908	103	2	results	result	NOUN
ijtc-908	103	3	of	of	ADP
ijtc-908	103	4	the	the	DET
ijtc-908	103	5	descriptive	descriptive	ADJ
ijtc-908	103	6	analysis	analysis	NOUN
ijtc-908	103	7	of	of	ADP
ijtc-908	103	8	these	these	DET
ijtc-908	103	9	variables	variable	NOUN
ijtc-908	103	10	,	,	PUNCT
ijtc-908	103	11	which	which	PRON
ijtc-908	103	12	pertain	pertain	VERB
ijtc-908	103	13	to	to	ADP
ijtc-908	103	14	manufacturing	manufacturing	NOUN
ijtc-908	103	15	and	and	CCONJ
ijtc-908	103	16	transportation	transportation	NOUN
ijtc-908	103	17	companies	company	NOUN
ijtc-908	103	18	recorded	record	VERB
ijtc-908	103	19	on	on	ADP
ijtc-908	103	20	the	the	DET
ijtc-908	103	21	idx	idx	NOUN
ijtc-908	103	22	in	in	ADP
ijtc-908	103	23	2020	2020	NUM
ijtc-908	103	24	-	-	SYM
ijtc-908	103	25	2021	2021	NUM
ijtc-908	103	26	,	,	PUNCT
ijtc-908	103	27	are	be	AUX
ijtc-908	103	28	presented	present	VERB
ijtc-908	103	29	in	in	ADP
ijtc-908	103	30	table	table	NOUN
ijtc-908	103	31	1	1	NUM
ijtc-908	103	32	.	.	PUNCT
ijtc-908	103	33	table	table	NOUN
ijtc-908	103	34	1	1	NUM
ijtc-908	103	35	.	.	PUNCT
ijtc-908	103	36	descriptive	descriptive	ADJ
ijtc-908	103	37	statistics	statistic	NOUN
ijtc-908	103	38	n	n	AUX
ijtc-908	103	39	minimu	minimu	VERB
ijtc-908	103	40	m	m	VERB
ijtc-908	103	41	maximum	maximum	ADJ
ijtc-908	103	42	mean	mean	ADJ
ijtc-908	103	43	std	std	X
ijtc-908	103	44	.	.	PUNCT
ijtc-908	104	1	deviation	deviation	NOUN
ijtc-908	104	2	audit	audit	NOUN
ijtc-908	104	3	report	report	NOUN
ijtc-908	104	4	lag	lag	VERB
ijtc-908	104	5	320	320	NUM
ijtc-908	104	6	34,00	34,00	NUM
ijtc-908	104	7	236,00	236,00	NUM
ijtc-908	104	8	102,4531	102,4531	NUM
ijtc-908	104	9	32,94068	32,94068	NUM
ijtc-908	104	10	number	number	NOUN
ijtc-908	104	11	of	of	ADP
ijtc-908	104	12	audit	audit	NOUN
ijtc-908	104	13	committees	committee	NOUN
ijtc-908	104	14	320	320	NUM
ijtc-908	104	15	1,00	1,00	NUM
ijtc-908	104	16	6,00	6,00	NUM
ijtc-908	104	17	3,0688	3,0688	NUM
ijtc-908	104	18	,	,	PUNCT
ijtc-908	104	19	42080	42080	NUM
ijtc-908	104	20	valid	valid	ADJ
ijtc-908	104	21	n	n	CCONJ
ijtc-908	104	22	(	(	PUNCT
ijtc-908	104	23	listwise	listwise	ADJ
ijtc-908	104	24	)	)	PUNCT
ijtc-908	104	25	320	320	NUM
ijtc-908	104	26	source	source	NOUN
ijtc-908	104	27	:	:	PUNCT
ijtc-908	104	28	data	datum	NOUN
ijtc-908	104	29	processed	process	VERB
ijtc-908	104	30	by	by	ADP
ijtc-908	104	31	researchers	researcher	NOUN
ijtc-908	104	32	with	with	ADP
ijtc-908	104	33	ibm	ibm	PROPN
ijtc-908	104	34	spss	spss	PROPN
ijtc-908	104	35	statistics	statistic	NOUN
ijtc-908	104	36	26	26	NUM
ijtc-908	104	37	(	(	PUNCT
ijtc-908	104	38	2023	2023	NUM
ijtc-908	104	39	)	)	PUNCT
ijtc-908	104	40	the	the	DET
ijtc-908	104	41	result	result	NOUN
ijtc-908	104	42	of	of	ADP
ijtc-908	104	43	the	the	DET
ijtc-908	104	44	descriptive	descriptive	ADJ
ijtc-908	104	45	statistical	statistical	ADJ
ijtc-908	104	46	analysis	analysis	NOUN
ijtc-908	104	47	,	,	PUNCT
ijtc-908	104	48	as	as	SCONJ
ijtc-908	104	49	displayed	display	VERB
ijtc-908	104	50	in	in	ADP
ijtc-908	104	51	table	table	NOUN
ijtc-908	104	52	1	1	NUM
ijtc-908	104	53	,	,	PUNCT
ijtc-908	104	54	reveals	reveal	VERB
ijtc-908	104	55	that	that	SCONJ
ijtc-908	104	56	our	our	PRON
ijtc-908	104	57	dataset	dataset	NOUN
ijtc-908	104	58	comprises	comprise	VERB
ijtc-908	104	59	160	160	NUM
ijtc-908	104	60	company	company	NOUN
ijtc-908	104	61	samples	sample	NOUN
ijtc-908	104	62	observed	observe	VERB
ijtc-908	104	63	over	over	ADP
ijtc-908	104	64	two	two	NUM
ijtc-908	104	65	years	year	NOUN
ijtc-908	104	66	,	,	PUNCT
ijtc-908	104	67	resulting	result	VERB
ijtc-908	104	68	in	in	ADP
ijtc-908	104	69	a	a	DET
ijtc-908	104	70	total	total	NOUN
ijtc-908	104	71	of	of	ADP
ijtc-908	104	72	320	320	NUM
ijtc-908	104	73	research	research	NOUN
ijtc-908	104	74	samples	sample	NOUN
ijtc-908	104	75	(	(	PUNCT
ijtc-908	104	76	n=320	n=320	NOUN
ijtc-908	104	77	)	)	PUNCT
ijtc-908	104	78	.	.	PUNCT
ijtc-908	105	1	table	table	NOUN
ijtc-908	105	2	1	1	NUM
ijtc-908	105	3	also	also	ADV
ijtc-908	105	4	indicates	indicate	VERB
ijtc-908	105	5	that	that	SCONJ
ijtc-908	105	6	the	the	DET
ijtc-908	105	7	standard	standard	ADJ
ijtc-908	105	8	deviation	deviation	NOUN
ijtc-908	105	9	is	be	AUX
ijtc-908	105	10	smaller	small	ADJ
ijtc-908	105	11	than	than	ADP
ijtc-908	105	12	the	the	DET
ijtc-908	105	13	mean	mean	NOUN
ijtc-908	105	14	,	,	PUNCT
ijtc-908	105	15	which	which	PRON
ijtc-908	105	16	means	mean	VERB
ijtc-908	105	17	that	that	SCONJ
ijtc-908	105	18	the	the	DET
ijtc-908	105	19	dispersion	dispersion	NOUN
ijtc-908	105	20	of	of	ADP
ijtc-908	105	21	the	the	DET
ijtc-908	105	22	data	datum	NOUN
ijtc-908	105	23	variable	variable	NOUN
ijtc-908	105	24	is	be	AUX
ijtc-908	105	25	small	small	ADJ
ijtc-908	105	26	or	or	CCONJ
ijtc-908	105	27	there	there	PRON
ijtc-908	105	28	is	be	VERB
ijtc-908	105	29	not	not	PART
ijtc-908	105	30	a	a	DET
ijtc-908	105	31	significant	significant	ADJ
ijtc-908	105	32	gap	gap	NOUN
ijtc-908	105	33	,	,	PUNCT
ijtc-908	105	34	making	make	VERB
ijtc-908	105	35	the	the	DET
ijtc-908	105	36	data	datum	NOUN
ijtc-908	105	37	suitable	suitable	ADJ
ijtc-908	105	38	for	for	ADP
ijtc-908	105	39	analysis	analysis	NOUN
ijtc-908	105	40	.	.	PUNCT
ijtc-908	106	1	in	in	ADP
ijtc-908	106	2	terms	term	NOUN
ijtc-908	106	3	of	of	ADP
ijtc-908	106	4	audit	audit	NOUN
ijtc-908	106	5	report	report	NOUN
ijtc-908	106	6	lag	lag	VERB
ijtc-908	106	7	within	within	ADP
ijtc-908	106	8	the	the	DET
ijtc-908	106	9	research	research	NOUN
ijtc-908	106	10	sample	sample	NOUN
ijtc-908	106	11	,	,	PUNCT
ijtc-908	106	12	the	the	DET
ijtc-908	106	13	minimum	minimum	ADJ
ijtc-908	106	14	recorded	record	VERB
ijtc-908	106	15	value	value	NOUN
ijtc-908	106	16	is	be	AUX
ijtc-908	106	17	34	34	NUM
ijtc-908	106	18	days	day	NOUN
ijtc-908	106	19	,	,	PUNCT
ijtc-908	106	20	representing	represent	VERB
ijtc-908	106	21	the	the	DET
ijtc-908	106	22	shortest	short	ADJ
ijtc-908	106	23	time	time	NOUN
ijtc-908	106	24	taken	take	VERB
ijtc-908	106	25	by	by	ADP
ijtc-908	106	26	an	an	DET
ijtc-908	106	27	auditor	auditor	NOUN
ijtc-908	106	28	to	to	PART
ijtc-908	106	29	complete	complete	VERB
ijtc-908	106	30	the	the	DET
ijtc-908	106	31	audit	audit	NOUN
ijtc-908	106	32	process	process	NOUN
ijtc-908	106	33	in	in	ADP
ijtc-908	106	34	the	the	DET
ijtc-908	106	35	sampled	sample	VERB
ijtc-908	106	36	companies	company	NOUN
ijtc-908	106	37	;	;	PUNCT
ijtc-908	106	38	in	in	ADP
ijtc-908	106	39	comparison	comparison	NOUN
ijtc-908	106	40	,	,	PUNCT
ijtc-908	106	41	the	the	DET
ijtc-908	106	42	maximum	maximum	ADJ
ijtc-908	106	43	value	value	NOUN
ijtc-908	106	44	stands	stand	VERB
ijtc-908	106	45	at	at	ADP
ijtc-908	106	46	236	236	NUM
ijtc-908	106	47	days	day	NOUN
ijtc-908	106	48	,	,	PUNCT
ijtc-908	106	49	denoting	denote	VERB
ijtc-908	106	50	the	the	DET
ijtc-908	106	51	longest	long	ADJ
ijtc-908	106	52	duration	duration	NOUN
ijtc-908	106	53	.	.	PUNCT
ijtc-908	107	1	on	on	ADP
ijtc-908	107	2	average	average	ADJ
ijtc-908	107	3	,	,	PUNCT
ijtc-908	107	4	the	the	DET
ijtc-908	107	5	audit	audit	NOUN
ijtc-908	107	6	report	report	NOUN
ijtc-908	107	7	lag	lag	NOUN
ijtc-908	107	8	is	be	AUX
ijtc-908	107	9	102.45	102.45	NUM
ijtc-908	107	10	days	day	NOUN
ijtc-908	107	11	,	,	PUNCT
ijtc-908	107	12	with	with	ADP
ijtc-908	107	13	a	a	DET
ijtc-908	107	14	standard	standard	ADJ
ijtc-908	107	15	deviation	deviation	NOUN
ijtc-908	107	16	of	of	ADP
ijtc-908	107	17	32.94	32.94	NUM
ijtc-908	107	18	.	.	PUNCT
ijtc-908	108	1	concerning	concern	VERB
ijtc-908	108	2	the	the	DET
ijtc-908	108	3	composition	composition	NOUN
ijtc-908	108	4	of	of	ADP
ijtc-908	108	5	audit	audit	NOUN
ijtc-908	108	6	committees	committee	NOUN
ijtc-908	108	7	within	within	ADP
ijtc-908	108	8	the	the	DET
ijtc-908	108	9	research	research	NOUN
ijtc-908	108	10	sample	sample	NOUN
ijtc-908	108	11	,	,	PUNCT
ijtc-908	108	12	the	the	DET
ijtc-908	108	13	smallest	small	ADJ
ijtc-908	108	14	number	number	NOUN
ijtc-908	108	15	observed	observe	VERB
ijtc-908	108	16	is	be	AUX
ijtc-908	108	17	1	1	NUM
ijtc-908	108	18	,	,	PUNCT
ijtc-908	108	19	indicating	indicate	VERB
ijtc-908	108	20	that	that	SCONJ
ijtc-908	108	21	some	some	DET
ijtc-908	108	22	companies	company	NOUN
ijtc-908	108	23	have	have	VERB
ijtc-908	108	24	only	only	ADV
ijtc-908	108	25	one	one	NUM
ijtc-908	108	26	audit	audit	NOUN
ijtc-908	108	27	committee	committee	NOUN
ijtc-908	108	28	member	member	NOUN
ijtc-908	108	29	;	;	PUNCT
ijtc-908	108	30	in	in	ADP
ijtc-908	108	31	contrast	contrast	NOUN
ijtc-908	108	32	,	,	PUNCT
ijtc-908	108	33	the	the	DET
ijtc-908	108	34	largest	large	ADJ
ijtc-908	108	35	number	number	NOUN
ijtc-908	108	36	recorded	record	VERB
ijtc-908	108	37	is	be	AUX
ijtc-908	108	38	6	6	NUM
ijtc-908	108	39	,	,	PUNCT
ijtc-908	108	40	representing	represent	VERB
ijtc-908	108	41	the	the	DET
ijtc-908	108	42	highest	high	ADJ
ijtc-908	108	43	count	count	NOUN
ijtc-908	108	44	of	of	ADP
ijtc-908	108	45	audit	audit	NOUN
ijtc-908	108	46	committee	committee	NOUN
ijtc-908	108	47	members	member	NOUN
ijtc-908	108	48	in	in	ADP
ijtc-908	108	49	the	the	DET
ijtc-908	108	50	research	research	NOUN
ijtc-908	108	51	sample	sample	NOUN
ijtc-908	108	52	.	.	PUNCT
ijtc-908	109	1	on	on	ADP
ijtc-908	109	2	average	average	ADJ
ijtc-908	109	3	,	,	PUNCT
ijtc-908	109	4	there	there	PRON
ijtc-908	109	5	are	be	VERB
ijtc-908	109	6	approximately	approximately	ADV
ijtc-908	109	7	3.0688	3.0688	NUM
ijtc-908	109	8	audit	audit	NOUN
ijtc-908	109	9	committee	committee	NOUN
ijtc-908	109	10	members	member	NOUN
ijtc-908	109	11	,	,	PUNCT
ijtc-908	109	12	with	with	ADP
ijtc-908	109	13	a	a	DET
ijtc-908	109	14	standard	standard	ADJ
ijtc-908	109	15	deviation	deviation	NOUN
ijtc-908	109	16	of	of	ADP
ijtc-908	109	17	0.42080	0.42080	NUM
ijtc-908	109	18	.	.	PUNCT
ijtc-908	110	1	frequency	frequency	PROPN
ijtc-908	110	2	statistics	statistics	PROPN
ijtc-908	110	3	test	test	NOUN
ijtc-908	110	4	frequency	frequency	NOUN
ijtc-908	110	5	statistics	statistic	NOUN
ijtc-908	110	6	were	be	AUX
ijtc-908	110	7	applied	apply	VERB
ijtc-908	110	8	to	to	ADP
ijtc-908	110	9	the	the	DET
ijtc-908	110	10	dummy	dummy	ADJ
ijtc-908	110	11	variables	variable	NOUN
ijtc-908	110	12	used	use	VERB
ijtc-908	110	13	in	in	ADP
ijtc-908	110	14	this	this	DET
ijtc-908	110	15	study	study	NOUN
ijtc-908	110	16	,	,	PUNCT
ijtc-908	110	17	specifically	specifically	ADV
ijtc-908	110	18	audit	audit	VERB
ijtc-908	110	19	opinion	opinion	NOUN
ijtc-908	110	20	and	and	CCONJ
ijtc-908	110	21	auditor	auditor	NOUN
ijtc-908	110	22	switching	switching	NOUN
ijtc-908	110	23	,	,	PUNCT
ijtc-908	110	24	to	to	PART
ijtc-908	110	25	provide	provide	VERB
ijtc-908	110	26	a	a	DET
ijtc-908	110	27	summary	summary	NOUN
ijtc-908	110	28	of	of	ADP
ijtc-908	110	29	the	the	DET
ijtc-908	110	30	research	research	NOUN
ijtc-908	110	31	findings	finding	NOUN
ijtc-908	110	32	.	.	PUNCT
ijtc-908	111	1	the	the	DET
ijtc-908	111	2	corresponding	corresponding	ADJ
ijtc-908	111	3	data	datum	NOUN
ijtc-908	111	4	is	be	AUX
ijtc-908	111	5	displayed	display	VERB
ijtc-908	111	6	in	in	ADP
ijtc-908	111	7	table	table	NOUN
ijtc-908	111	8	2	2	NUM
ijtc-908	111	9	and	and	CCONJ
ijtc-908	111	10	table	table	NOUN
ijtc-908	111	11	3	3	NUM
ijtc-908	111	12	.	.	PUNCT
ijtc-908	112	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	112	2	the	the	DET
ijtc-908	112	3	influence	influence	NOUN
ijtc-908	112	4	of	of	ADP
ijtc-908	112	5	audit	audit	NOUN
ijtc-908	112	6	opinion	opinion	NOUN
ijtc-908	112	7	,	,	PUNCT
ijtc-908	112	8	auditor	auditor	NOUN
ijtc-908	112	9	switching	switching	NOUN
ijtc-908	112	10	,	,	PUNCT
ijtc-908	112	11	and	and	CCONJ
ijtc-908	112	12	number	number	NOUN
ijtc-908	112	13	of	of	ADP
ijtc-908	112	14	audit	audit	NOUN
ijtc-908	112	15	committees	committee	NOUN
ijtc-908	112	16	on	on	ADP
ijtc-908	112	17	audit	audit	NOUN
ijtc-908	112	18	report	report	NOUN
ijtc-908	112	19	lag	lag	VERB
ijtc-908	112	20	tomasila	tomasila	NOUN
ijtc-908	112	21	and	and	CCONJ
ijtc-908	112	22	pangaribuan	pangaribuan	NOUN
ijtc-908	112	23	736	736	NUM
ijtc-908	112	24	|	|	ADV
ijtc-908	112	25	ilomata	ilomata	PROPN
ijtc-908	112	26	international	international	ADJ
ijtc-908	112	27	journal	journal	NOUN
ijtc-908	112	28	of	of	ADP
ijtc-908	112	29	tax	tax	PROPN
ijtc-908	112	30	&	&	CCONJ
ijtc-908	112	31	accounting	account	VERB
ijtc-908	112	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	112	33	table	table	NOUN
ijtc-908	112	34	2	2	NUM
ijtc-908	112	35	.	.	PUNCT
ijtc-908	112	36	frequency	frequency	NOUN
ijtc-908	112	37	of	of	ADP
ijtc-908	112	38	audit	audit	NOUN
ijtc-908	112	39	opinion	opinion	NOUN
ijtc-908	112	40	frequency	frequency	NOUN
ijtc-908	112	41	percent	percent	NOUN
ijtc-908	112	42	valid	valid	ADJ
ijtc-908	112	43	percent	percent	NOUN
ijtc-908	112	44	cumulative	cumulative	ADJ
ijtc-908	112	45	percent	percent	NOUN
ijtc-908	112	46	valid	valid	ADJ
ijtc-908	112	47	,	,	PUNCT
ijtc-908	112	48	00	00	NUM
ijtc-908	112	49	6	6	NUM
ijtc-908	112	50	1,9	1,9	NUM
ijtc-908	112	51	1,9	1,9	NUM
ijtc-908	112	52	1,9	1,9	NUM
ijtc-908	112	53	1,00	1,00	NUM
ijtc-908	112	54	314	314	NUM
ijtc-908	112	55	98,1	98,1	NUM
ijtc-908	112	56	98,1	98,1	NUM
ijtc-908	112	57	100,0	100,0	NUM
ijtc-908	112	58	total	total	NOUN
ijtc-908	112	59	320	320	NUM
ijtc-908	112	60	100,0	100,0	NUM
ijtc-908	112	61	100,0	100,0	NUM
ijtc-908	112	62	source	source	NOUN
ijtc-908	112	63	:	:	PUNCT
ijtc-908	112	64	data	datum	NOUN
ijtc-908	112	65	processed	process	VERB
ijtc-908	112	66	by	by	ADP
ijtc-908	112	67	researchers	researcher	NOUN
ijtc-908	112	68	with	with	ADP
ijtc-908	112	69	ibm	ibm	PROPN
ijtc-908	112	70	spss	spss	PROPN
ijtc-908	112	71	statistics	statistic	NOUN
ijtc-908	112	72	26	26	NUM
ijtc-908	112	73	(	(	PUNCT
ijtc-908	112	74	2023	2023	NUM
ijtc-908	112	75	)	)	PUNCT
ijtc-908	112	76	table	table	NOUN
ijtc-908	112	77	2	2	NUM
ijtc-908	112	78	shows	show	VERB
ijtc-908	112	79	that	that	SCONJ
ijtc-908	112	80	out	out	ADP
ijtc-908	112	81	of	of	ADP
ijtc-908	112	82	the	the	DET
ijtc-908	112	83	320	320	NUM
ijtc-908	112	84	data	datum	NOUN
ijtc-908	112	85	samples	sample	NOUN
ijtc-908	112	86	of	of	ADP
ijtc-908	112	87	the	the	DET
ijtc-908	112	88	audit	audit	NOUN
ijtc-908	112	89	opinion	opinion	NOUN
ijtc-908	112	90	variable	variable	NOUN
ijtc-908	112	91	for	for	ADP
ijtc-908	112	92	manufacturing	manufacturing	NOUN
ijtc-908	112	93	and	and	CCONJ
ijtc-908	112	94	transportation	transportation	NOUN
ijtc-908	112	95	companies	company	NOUN
ijtc-908	112	96	recorded	record	VERB
ijtc-908	112	97	on	on	ADP
ijtc-908	112	98	the	the	DET
ijtc-908	112	99	idx	idx	NOUN
ijtc-908	112	100	in	in	ADP
ijtc-908	112	101	2020	2020	NUM
ijtc-908	112	102	-	-	SYM
ijtc-908	112	103	2021	2021	NUM
ijtc-908	112	104	,	,	PUNCT
ijtc-908	112	105	314	314	NUM
ijtc-908	112	106	companies	company	NOUN
ijtc-908	112	107	received	receive	VERB
ijtc-908	112	108	an	an	DET
ijtc-908	112	109	unqualified	unqualified	ADJ
ijtc-908	112	110	opinion	opinion	NOUN
ijtc-908	112	111	,	,	PUNCT
ijtc-908	112	112	while	while	SCONJ
ijtc-908	112	113	six	six	NUM
ijtc-908	112	114	other	other	ADJ
ijtc-908	112	115	companies	company	NOUN
ijtc-908	112	116	received	receive	VERB
ijtc-908	112	117	a	a	DET
ijtc-908	112	118	non	non	ADJ
ijtc-908	112	119	-	-	ADJ
ijtc-908	112	120	unqualified	unqualified	ADJ
ijtc-908	112	121	opinion	opinion	NOUN
ijtc-908	112	122	.	.	PUNCT
ijtc-908	113	1	from	from	ADP
ijtc-908	113	2	the	the	DET
ijtc-908	113	3	data	datum	NOUN
ijtc-908	113	4	above	above	ADV
ijtc-908	113	5	,	,	PUNCT
ijtc-908	113	6	it	it	PRON
ijtc-908	113	7	can	can	AUX
ijtc-908	113	8	be	be	AUX
ijtc-908	113	9	concluded	conclude	VERB
ijtc-908	113	10	that	that	SCONJ
ijtc-908	113	11	98.1	98.1	NUM
ijtc-908	113	12	%	%	NOUN
ijtc-908	113	13	of	of	ADP
ijtc-908	113	14	the	the	DET
ijtc-908	113	15	total	total	ADJ
ijtc-908	113	16	research	research	NOUN
ijtc-908	113	17	samples	sample	NOUN
ijtc-908	113	18	have	have	VERB
ijtc-908	113	19	an	an	DET
ijtc-908	113	20	unqualified	unqualified	ADJ
ijtc-908	113	21	audit	audit	NOUN
ijtc-908	113	22	opinion	opinion	NOUN
ijtc-908	113	23	,	,	PUNCT
ijtc-908	113	24	and	and	CCONJ
ijtc-908	113	25	1.9	1.9	NUM
ijtc-908	113	26	%	%	NOUN
ijtc-908	113	27	received	receive	VERB
ijtc-908	113	28	a	a	DET
ijtc-908	113	29	non	non	ADJ
ijtc-908	113	30	-	-	ADJ
ijtc-908	113	31	unqualified	unqualified	ADJ
ijtc-908	113	32	opinion	opinion	NOUN
ijtc-908	113	33	.	.	PUNCT
ijtc-908	114	1	table	table	NOUN
ijtc-908	114	2	3	3	NUM
ijtc-908	114	3	.	.	PUNCT
ijtc-908	114	4	frequency	frequency	NOUN
ijtc-908	114	5	of	of	ADP
ijtc-908	114	6	auditor	auditor	NOUN
ijtc-908	114	7	switching	switch	VERB
ijtc-908	114	8	frequency	frequency	NOUN
ijtc-908	114	9	percent	percent	NOUN
ijtc-908	114	10	valid	valid	ADJ
ijtc-908	114	11	percent	percent	NOUN
ijtc-908	114	12	cumulative	cumulative	ADJ
ijtc-908	114	13	percent	percent	NOUN
ijtc-908	114	14	valid	valid	ADJ
ijtc-908	114	15	,	,	PUNCT
ijtc-908	114	16	00	00	NUM
ijtc-908	115	1	279	279	NUM
ijtc-908	115	2	87,2	87,2	NUM
ijtc-908	115	3	87,2	87,2	NOUN
ijtc-908	115	4	87,2	87,2	NUM
ijtc-908	115	5	1,00	1,00	NUM
ijtc-908	115	6	41	41	NUM
ijtc-908	116	1	12,8	12,8	NUM
ijtc-908	116	2	12,8	12,8	NUM
ijtc-908	116	3	100,0	100,0	NUM
ijtc-908	116	4	total	total	NOUN
ijtc-908	116	5	320	320	NUM
ijtc-908	116	6	100,0	100,0	NUM
ijtc-908	116	7	100,0	100,0	NUM
ijtc-908	116	8	source	source	NOUN
ijtc-908	116	9	:	:	PUNCT
ijtc-908	116	10	data	datum	NOUN
ijtc-908	116	11	processed	process	VERB
ijtc-908	116	12	by	by	ADP
ijtc-908	116	13	researchers	researcher	NOUN
ijtc-908	116	14	with	with	ADP
ijtc-908	116	15	ibm	ibm	PROPN
ijtc-908	116	16	spss	spss	PROPN
ijtc-908	116	17	statistics	statistic	NOUN
ijtc-908	116	18	26	26	NUM
ijtc-908	116	19	(	(	PUNCT
ijtc-908	116	20	2023	2023	NUM
ijtc-908	116	21	)	)	PUNCT
ijtc-908	116	22	table	table	NOUN
ijtc-908	116	23	3	3	NUM
ijtc-908	116	24	indicates	indicate	VERB
ijtc-908	116	25	that	that	SCONJ
ijtc-908	116	26	out	out	ADP
ijtc-908	116	27	of	of	ADP
ijtc-908	116	28	the	the	DET
ijtc-908	116	29	320	320	NUM
ijtc-908	116	30	data	datum	NOUN
ijtc-908	116	31	samples	sample	NOUN
ijtc-908	116	32	of	of	ADP
ijtc-908	116	33	the	the	DET
ijtc-908	116	34	auditor	auditor	NOUN
ijtc-908	116	35	switching	switch	VERB
ijtc-908	116	36	variable	variable	NOUN
ijtc-908	116	37	for	for	ADP
ijtc-908	116	38	manufacturing	manufacturing	NOUN
ijtc-908	116	39	and	and	CCONJ
ijtc-908	116	40	transportation	transportation	NOUN
ijtc-908	116	41	companies	company	NOUN
ijtc-908	116	42	recorded	record	VERB
ijtc-908	116	43	on	on	ADP
ijtc-908	116	44	the	the	DET
ijtc-908	116	45	idx	idx	NOUN
ijtc-908	116	46	in	in	ADP
ijtc-908	116	47	2020	2020	NUM
ijtc-908	116	48	-	-	SYM
ijtc-908	116	49	2021	2021	NUM
ijtc-908	116	50	,	,	PUNCT
ijtc-908	116	51	279	279	NUM
ijtc-908	116	52	companies	company	NOUN
ijtc-908	116	53	did	do	AUX
ijtc-908	116	54	not	not	PART
ijtc-908	116	55	undergo	undergo	VERB
ijtc-908	116	56	auditor	auditor	NOUN
ijtc-908	116	57	switching	switching	NOUN
ijtc-908	116	58	,	,	PUNCT
ijtc-908	116	59	which	which	PRON
ijtc-908	116	60	accounts	account	VERB
ijtc-908	116	61	for	for	ADP
ijtc-908	116	62	87.2	87.2	NUM
ijtc-908	116	63	%	%	NOUN
ijtc-908	116	64	of	of	ADP
ijtc-908	116	65	the	the	DET
ijtc-908	116	66	whole	whole	ADJ
ijtc-908	116	67	samples	sample	NOUN
ijtc-908	116	68	.	.	PUNCT
ijtc-908	117	1	meanwhile	meanwhile	ADV
ijtc-908	117	2	,	,	PUNCT
ijtc-908	117	3	41	41	NUM
ijtc-908	117	4	other	other	ADJ
ijtc-908	117	5	companies	company	NOUN
ijtc-908	117	6	experienced	experience	VERB
ijtc-908	117	7	auditor	auditor	NOUN
ijtc-908	117	8	switching	switching	NOUN
ijtc-908	117	9	,	,	PUNCT
ijtc-908	117	10	representing	represent	VERB
ijtc-908	117	11	12.8	12.8	NUM
ijtc-908	117	12	%	%	NOUN
ijtc-908	117	13	of	of	ADP
ijtc-908	117	14	the	the	DET
ijtc-908	117	15	total	total	ADJ
ijtc-908	117	16	samples	sample	NOUN
ijtc-908	117	17	.	.	PUNCT
ijtc-908	118	1	coefficient	coefficient	NOUN
ijtc-908	118	2	of	of	ADP
ijtc-908	118	3	determination	determination	NOUN
ijtc-908	118	4	test	test	NOUN
ijtc-908	118	5	table	table	NOUN
ijtc-908	118	6	4	4	NUM
ijtc-908	118	7	.	.	PUNCT
ijtc-908	119	1	coefficient	coefficient	NOUN
ijtc-908	119	2	of	of	ADP
ijtc-908	119	3	determination	determination	NOUN
ijtc-908	119	4	model	model	NOUN
ijtc-908	119	5	summaryb	summaryb	PROPN
ijtc-908	119	6	mode	mode	PROPN
ijtc-908	119	7	l	l	NOUN
ijtc-908	119	8	r	r	NOUN
ijtc-908	119	9	r	r	NOUN
ijtc-908	119	10	square	square	ADJ
ijtc-908	119	11	adjusted	adjust	VERB
ijtc-908	119	12	r	r	NOUN
ijtc-908	119	13	square	square	ADJ
ijtc-908	119	14	std	std	NOUN
ijtc-908	119	15	.	.	PUNCT
ijtc-908	120	1	error	error	NOUN
ijtc-908	120	2	of	of	ADP
ijtc-908	120	3	the	the	DET
ijtc-908	120	4	estimate	estimate	NOUN
ijtc-908	120	5	1	1	NUM
ijtc-908	120	6	,	,	PUNCT
ijtc-908	120	7	288a	288a	PROPN
ijtc-908	120	8	,	,	PUNCT
ijtc-908	120	9	083	083	NUM
ijtc-908	120	10	,	,	PUNCT
ijtc-908	120	11	074	074	NUM
ijtc-908	120	12	31,69818	31,69818	NUM
ijtc-908	120	13	source	source	NOUN
ijtc-908	120	14	:	:	PUNCT
ijtc-908	120	15	data	datum	NOUN
ijtc-908	120	16	processed	process	VERB
ijtc-908	120	17	by	by	ADP
ijtc-908	120	18	researchers	researcher	NOUN
ijtc-908	120	19	with	with	ADP
ijtc-908	120	20	ibm	ibm	PROPN
ijtc-908	120	21	spss	spss	PROPN
ijtc-908	120	22	statistics	statistic	NOUN
ijtc-908	120	23	26	26	NUM
ijtc-908	120	24	(	(	PUNCT
ijtc-908	120	25	2023	2023	NUM
ijtc-908	120	26	)	)	PUNCT
ijtc-908	120	27	according	accord	VERB
ijtc-908	120	28	to	to	ADP
ijtc-908	120	29	table	table	NOUN
ijtc-908	120	30	4	4	NUM
ijtc-908	120	31	's	's	PART
ijtc-908	120	32	r	r	NOUN
ijtc-908	120	33	-	-	PUNCT
ijtc-908	120	34	square	square	ADJ
ijtc-908	120	35	value	value	NOUN
ijtc-908	120	36	of	of	ADP
ijtc-908	120	37	0.083	0.083	NUM
ijtc-908	120	38	,	,	PUNCT
ijtc-908	120	39	the	the	DET
ijtc-908	120	40	audit	audit	NOUN
ijtc-908	120	41	report	report	VERB
ijtc-908	120	42	lag	lag	NOUN
ijtc-908	120	43	variance	variance	NOUN
ijtc-908	120	44	across	across	ADP
ijtc-908	120	45	the	the	DET
ijtc-908	120	46	cited	cite	VERB
ijtc-908	120	47	companies	company	NOUN
ijtc-908	120	48	for	for	ADP
ijtc-908	120	49	the	the	DET
ijtc-908	120	50	specified	specify	VERB
ijtc-908	120	51	time	time	NOUN
ijtc-908	120	52	period	period	NOUN
ijtc-908	120	53	is	be	AUX
ijtc-908	120	54	only	only	ADV
ijtc-908	120	55	8.3	8.3	NUM
ijtc-908	120	56	%	%	NOUN
ijtc-908	120	57	explained	explain	VERB
ijtc-908	120	58	by	by	ADP
ijtc-908	120	59	audit	audit	NOUN
ijtc-908	120	60	opinion	opinion	NOUN
ijtc-908	120	61	,	,	PUNCT
ijtc-908	120	62	auditor	auditor	NOUN
ijtc-908	120	63	switching	switching	NOUN
ijtc-908	120	64	,	,	PUNCT
ijtc-908	120	65	and	and	CCONJ
ijtc-908	120	66	the	the	DET
ijtc-908	120	67	audit	audit	NOUN
ijtc-908	120	68	committees	committee	NOUN
ijtc-908	120	69	number	number	NOUN
ijtc-908	120	70	used	use	VERB
ijtc-908	120	71	in	in	ADP
ijtc-908	120	72	this	this	DET
ijtc-908	120	73	study	study	NOUN
ijtc-908	120	74	.	.	PUNCT
ijtc-908	121	1	the	the	DET
ijtc-908	121	2	majority	majority	NOUN
ijtc-908	121	3	of	of	ADP
ijtc-908	121	4	this	this	DET
ijtc-908	121	5	variability	variability	NOUN
ijtc-908	121	6	is	be	AUX
ijtc-908	121	7	attributed	attribute	VERB
ijtc-908	121	8	to	to	ADP
ijtc-908	121	9	factors	factor	NOUN
ijtc-908	121	10	other	other	ADJ
ijtc-908	121	11	than	than	ADP
ijtc-908	121	12	the	the	DET
ijtc-908	121	13	ones	one	NOUN
ijtc-908	121	14	under	under	ADP
ijtc-908	121	15	investigation	investigation	NOUN
ijtc-908	121	16	.	.	PUNCT
ijtc-908	122	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	122	2	the	the	DET
ijtc-908	122	3	influence	influence	NOUN
ijtc-908	122	4	of	of	ADP
ijtc-908	122	5	audit	audit	NOUN
ijtc-908	122	6	opinion	opinion	NOUN
ijtc-908	122	7	,	,	PUNCT
ijtc-908	122	8	auditor	auditor	NOUN
ijtc-908	122	9	switching	switching	NOUN
ijtc-908	122	10	,	,	PUNCT
ijtc-908	122	11	and	and	CCONJ
ijtc-908	122	12	number	number	NOUN
ijtc-908	122	13	of	of	ADP
ijtc-908	122	14	audit	audit	NOUN
ijtc-908	122	15	committees	committee	NOUN
ijtc-908	122	16	on	on	ADP
ijtc-908	122	17	audit	audit	NOUN
ijtc-908	122	18	report	report	NOUN
ijtc-908	122	19	lag	lag	VERB
ijtc-908	122	20	tomasila	tomasila	NOUN
ijtc-908	122	21	and	and	CCONJ
ijtc-908	122	22	pangaribuan	pangaribuan	NOUN
ijtc-908	122	23	737	737	NUM
ijtc-908	122	24	|	|	ADV
ijtc-908	122	25	ilomata	ilomata	PROPN
ijtc-908	122	26	international	international	ADJ
ijtc-908	122	27	journal	journal	NOUN
ijtc-908	122	28	of	of	ADP
ijtc-908	122	29	tax	tax	PROPN
ijtc-908	122	30	&	&	CCONJ
ijtc-908	122	31	accounting	accounting	NOUN
ijtc-908	122	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	122	33	furthermore	furthermore	ADV
ijtc-908	122	34	,	,	PUNCT
ijtc-908	122	35	the	the	DET
ijtc-908	122	36	adjusted	adjusted	ADJ
ijtc-908	122	37	r	r	NOUN
ijtc-908	122	38	-	-	PUNCT
ijtc-908	122	39	square	square	ADJ
ijtc-908	122	40	value	value	NOUN
ijtc-908	122	41	of	of	ADP
ijtc-908	122	42	0.074	0.074	NUM
ijtc-908	122	43	,	,	PUNCT
ijtc-908	122	44	equivalent	equivalent	ADJ
ijtc-908	122	45	to	to	ADP
ijtc-908	122	46	7.4	7.4	NUM
ijtc-908	122	47	%	%	NOUN
ijtc-908	122	48	,	,	PUNCT
ijtc-908	122	49	represents	represent	VERB
ijtc-908	122	50	the	the	DET
ijtc-908	122	51	combined	combine	VERB
ijtc-908	122	52	explanatory	explanatory	ADJ
ijtc-908	122	53	power	power	NOUN
ijtc-908	122	54	of	of	ADP
ijtc-908	122	55	audit	audit	NOUN
ijtc-908	122	56	opinion	opinion	NOUN
ijtc-908	122	57	,	,	PUNCT
ijtc-908	122	58	auditor	auditor	NOUN
ijtc-908	122	59	switching	switching	NOUN
ijtc-908	122	60	,	,	PUNCT
ijtc-908	122	61	and	and	CCONJ
ijtc-908	122	62	the	the	DET
ijtc-908	122	63	audit	audit	NOUN
ijtc-908	122	64	committees	committee	NOUN
ijtc-908	122	65	number	number	NOUN
ijtc-908	122	66	in	in	ADP
ijtc-908	122	67	clarifying	clarify	VERB
ijtc-908	122	68	the	the	DET
ijtc-908	122	69	audit	audit	NOUN
ijtc-908	122	70	report	report	NOUN
ijtc-908	122	71	lag	lag	VERB
ijtc-908	122	72	variable	variable	NOUN
ijtc-908	122	73	.	.	PUNCT
ijtc-908	123	1	the	the	DET
ijtc-908	123	2	coefficient	coefficient	NOUN
ijtc-908	123	3	of	of	ADP
ijtc-908	123	4	determination	determination	NOUN
ijtc-908	123	5	test	test	NOUN
ijtc-908	123	6	,	,	PUNCT
ijtc-908	123	7	as	as	SCONJ
ijtc-908	123	8	displayed	display	VERB
ijtc-908	123	9	in	in	ADP
ijtc-908	123	10	table	table	NOUN
ijtc-908	123	11	4	4	NUM
ijtc-908	123	12	,	,	PUNCT
ijtc-908	123	13	reveals	reveal	VERB
ijtc-908	123	14	a	a	DET
ijtc-908	123	15	multiple	multiple	ADJ
ijtc-908	123	16	r	r	NOUN
ijtc-908	123	17	value	value	NOUN
ijtc-908	123	18	of	of	ADP
ijtc-908	123	19	0.288	0.288	NUM
ijtc-908	123	20	,	,	PUNCT
ijtc-908	123	21	notably	notably	ADV
ijtc-908	123	22	distant	distant	ADJ
ijtc-908	123	23	from	from	ADP
ijtc-908	123	24	1	1	NUM
ijtc-908	123	25	.	.	PUNCT
ijtc-908	124	1	this	this	DET
ijtc-908	124	2	value	value	NOUN
ijtc-908	124	3	signifies	signify	VERB
ijtc-908	124	4	that	that	SCONJ
ijtc-908	124	5	the	the	DET
ijtc-908	124	6	effect	effect	NOUN
ijtc-908	124	7	of	of	ADP
ijtc-908	124	8	audit	audit	NOUN
ijtc-908	124	9	opinion	opinion	NOUN
ijtc-908	124	10	,	,	PUNCT
ijtc-908	124	11	auditor	auditor	NOUN
ijtc-908	124	12	switching	switching	NOUN
ijtc-908	124	13	,	,	PUNCT
ijtc-908	124	14	and	and	CCONJ
ijtc-908	124	15	the	the	DET
ijtc-908	124	16	number	number	NOUN
ijtc-908	124	17	of	of	ADP
ijtc-908	124	18	audit	audit	NOUN
ijtc-908	124	19	committees	committee	NOUN
ijtc-908	124	20	on	on	ADP
ijtc-908	124	21	audit	audit	NOUN
ijtc-908	124	22	report	report	NOUN
ijtc-908	124	23	lag	lag	VERB
ijtc-908	124	24	in	in	ADP
ijtc-908	124	25	manufacturing	manufacturing	NOUN
ijtc-908	124	26	and	and	CCONJ
ijtc-908	124	27	transportation	transportation	NOUN
ijtc-908	124	28	companies	company	NOUN
ijtc-908	124	29	recorded	record	VERB
ijtc-908	124	30	on	on	ADP
ijtc-908	124	31	the	the	DET
ijtc-908	124	32	idx	idx	NOUN
ijtc-908	124	33	in	in	ADP
ijtc-908	124	34	2020	2020	NUM
ijtc-908	124	35	-	-	SYM
ijtc-908	124	36	2021	2021	NUM
ijtc-908	124	37	is	be	AUX
ijtc-908	124	38	relatively	relatively	ADV
ijtc-908	124	39	weak	weak	ADJ
ijtc-908	124	40	.	.	PUNCT
ijtc-908	125	1	table	table	NOUN
ijtc-908	125	2	5	5	NUM
ijtc-908	125	3	.	.	PUNCT
ijtc-908	126	1	coefficientsa	coefficientsa	NOUN
ijtc-908	126	2	model	model	VERB
ijtc-908	126	3	unstandardized	unstandardized	ADJ
ijtc-908	126	4	coefficients	coefficient	NOUN
ijtc-908	126	5	standardized	standardize	VERB
ijtc-908	126	6	coefficients	coefficient	NOUN
ijtc-908	126	7	t	t	PROPN
ijtc-908	126	8	sig	sig	PROPN
ijtc-908	126	9	.	.	PUNCT
ijtc-908	127	1	b	b	X
ijtc-908	127	2	std	std	PROPN
ijtc-908	127	3	.	.	NOUN
ijtc-908	127	4	error	error	NOUN
ijtc-908	127	5	beta	beta	NOUN
ijtc-908	127	6	1	1	NUM
ijtc-908	127	7	(	(	PUNCT
ijtc-908	127	8	constant	constant	ADJ
ijtc-908	127	9	)	)	PUNCT
ijtc-908	127	10	165,139	165,139	NUM
ijtc-908	127	11	19,204	19,204	NUM
ijtc-908	127	12	8,599	8,599	NUM
ijtc-908	127	13	,	,	PUNCT
ijtc-908	127	14	000	000	NUM
ijtc-908	127	15	audit	audit	NOUN
ijtc-908	127	16	opinion	opinion	NOUN
ijtc-908	127	17	-69,041	-69,041	PROPN
ijtc-908	127	18	13,116	13,116	NUM
ijtc-908	127	19	-,285	-,285	PROPN
ijtc-908	127	20	-5,264	-5,264	PROPN
ijtc-908	127	21	,	,	PUNCT
ijtc-908	127	22	000	000	NUM
ijtc-908	127	23	auditor	auditor	NOUN
ijtc-908	127	24	switching	switch	VERB
ijtc-908	127	25	1,129	1,129	NUM
ijtc-908	127	26	5,307	5,307	NUM
ijtc-908	127	27	,	,	PUNCT
ijtc-908	127	28	011	011	NUM
ijtc-908	127	29	,	,	PUNCT
ijtc-908	127	30	213	213	NUM
ijtc-908	127	31	,	,	PUNCT
ijtc-908	127	32	832	832	NUM
ijtc-908	127	33	number	number	NOUN
ijtc-908	127	34	of	of	ADP
ijtc-908	127	35	audit	audit	NOUN
ijtc-908	127	36	committees	committee	NOUN
ijtc-908	127	37	1,602	1,602	NUM
ijtc-908	127	38	4,237	4,237	NUM
ijtc-908	127	39	,	,	PUNCT
ijtc-908	127	40	020	020	NUM
ijtc-908	127	41	,	,	PUNCT
ijtc-908	127	42	378	378	NUM
ijtc-908	127	43	,	,	PUNCT
ijtc-908	127	44	706	706	NUM
ijtc-908	127	45	source	source	NOUN
ijtc-908	127	46	:	:	PUNCT
ijtc-908	127	47	data	datum	NOUN
ijtc-908	127	48	processed	process	VERB
ijtc-908	127	49	by	by	ADP
ijtc-908	127	50	researchers	researcher	NOUN
ijtc-908	127	51	with	with	ADP
ijtc-908	127	52	ibm	ibm	PROPN
ijtc-908	127	53	spss	spss	PROPN
ijtc-908	127	54	statistics	statistic	NOUN
ijtc-908	127	55	26	26	NUM
ijtc-908	127	56	(	(	PUNCT
ijtc-908	127	57	2023	2023	NUM
ijtc-908	127	58	)	)	PUNCT
ijtc-908	127	59	arl	arl	PROPN
ijtc-908	127	60	=	=	PROPN
ijtc-908	127	61	165,139	165,139	NUM
ijtc-908	127	62	69,041ao	69,041ao	NUM
ijtc-908	127	63	+	+	CCONJ
ijtc-908	127	64	1,129as	1,129as	PROPN
ijtc-908	127	65	+	+	CCONJ
ijtc-908	127	66	1,602nac	1,602nac	NUM
ijtc-908	127	67	+	+	CCONJ
ijtc-908	127	68	ε	ε	X
ijtc-908	127	69	the	the	DET
ijtc-908	127	70	results	result	NOUN
ijtc-908	127	71	derived	derive	VERB
ijtc-908	127	72	from	from	ADP
ijtc-908	127	73	the	the	DET
ijtc-908	127	74	regression	regression	NOUN
ijtc-908	127	75	analysis	analysis	NOUN
ijtc-908	127	76	equation	equation	NOUN
ijtc-908	127	77	yield	yield	VERB
ijtc-908	127	78	the	the	DET
ijtc-908	127	79	following	follow	VERB
ijtc-908	127	80	conclusions	conclusion	NOUN
ijtc-908	127	81	:	:	PUNCT
ijtc-908	127	82	evidently	evidently	ADV
ijtc-908	127	83	,	,	PUNCT
ijtc-908	127	84	the	the	DET
ijtc-908	127	85	companies	company	NOUN
ijtc-908	127	86	examined	examine	VERB
ijtc-908	127	87	exhibit	exhibit	VERB
ijtc-908	127	88	a	a	DET
ijtc-908	127	89	positively	positively	ADV
ijtc-908	127	90	weighted	weight	VERB
ijtc-908	127	91	audit	audit	NOUN
ijtc-908	127	92	report	report	NOUN
ijtc-908	127	93	lag	lag	NOUN
ijtc-908	127	94	,	,	PUNCT
ijtc-908	127	95	approximating	approximate	VERB
ijtc-908	127	96	around	around	ADP
ijtc-908	127	97	165	165	NUM
ijtc-908	127	98	days	day	NOUN
ijtc-908	127	99	.	.	PUNCT
ijtc-908	128	1	this	this	PRON
ijtc-908	128	2	implies	imply	VERB
ijtc-908	128	3	an	an	DET
ijtc-908	128	4	inherent	inherent	ADJ
ijtc-908	128	5	potential	potential	NOUN
ijtc-908	128	6	for	for	ADP
ijtc-908	128	7	audit	audit	NOUN
ijtc-908	128	8	report	report	NOUN
ijtc-908	128	9	lag	lag	NOUN
ijtc-908	128	10	,	,	PUNCT
ijtc-908	128	11	represented	represent	VERB
ijtc-908	128	12	by	by	ADP
ijtc-908	128	13	a	a	DET
ijtc-908	128	14	constant	constant	ADJ
ijtc-908	128	15	value	value	NOUN
ijtc-908	128	16	of	of	ADP
ijtc-908	128	17	165	165	NUM
ijtc-908	128	18	.	.	PUNCT
ijtc-908	129	1	the	the	DET
ijtc-908	129	2	outcomes	outcome	NOUN
ijtc-908	129	3	of	of	ADP
ijtc-908	129	4	the	the	DET
ijtc-908	129	5	regression	regression	NOUN
ijtc-908	129	6	analysis	analysis	NOUN
ijtc-908	129	7	demonstrate	demonstrate	VERB
ijtc-908	129	8	an	an	DET
ijtc-908	129	9	inverse	inverse	NOUN
ijtc-908	129	10	coherence	coherence	NOUN
ijtc-908	129	11	between	between	ADP
ijtc-908	129	12	audit	audit	NOUN
ijtc-908	129	13	report	report	NOUN
ijtc-908	129	14	lag	lag	NOUN
ijtc-908	129	15	and	and	CCONJ
ijtc-908	129	16	audit	audit	NOUN
ijtc-908	129	17	opinion	opinion	NOUN
ijtc-908	129	18	.	.	PUNCT
ijtc-908	130	1	in	in	ADP
ijtc-908	130	2	simpler	simple	ADJ
ijtc-908	130	3	terms	term	NOUN
ijtc-908	130	4	,	,	PUNCT
ijtc-908	130	5	a	a	DET
ijtc-908	130	6	company	company	NOUN
ijtc-908	130	7	receiving	receive	VERB
ijtc-908	130	8	a	a	DET
ijtc-908	130	9	more	more	ADV
ijtc-908	130	10	favorable	favorable	ADJ
ijtc-908	130	11	audit	audit	NOUN
ijtc-908	130	12	opinion	opinion	NOUN
ijtc-908	130	13	completes	complete	VERB
ijtc-908	130	14	the	the	DET
ijtc-908	130	15	audit	audit	NOUN
ijtc-908	130	16	process	process	NOUN
ijtc-908	130	17	more	more	ADV
ijtc-908	130	18	swiftly	swiftly	ADV
ijtc-908	130	19	,	,	PUNCT
ijtc-908	130	20	resulting	result	VERB
ijtc-908	130	21	in	in	ADP
ijtc-908	130	22	a	a	DET
ijtc-908	130	23	shorter	short	ADJ
ijtc-908	130	24	audit	audit	NOUN
ijtc-908	130	25	report	report	NOUN
ijtc-908	130	26	lag	lag	VERB
ijtc-908	130	27	,	,	PUNCT
ijtc-908	130	28	as	as	SCONJ
ijtc-908	130	29	implied	imply	VERB
ijtc-908	130	30	by	by	ADP
ijtc-908	130	31	the	the	DET
ijtc-908	130	32	coefficient	coefficient	NOUN
ijtc-908	130	33	value	value	NOUN
ijtc-908	130	34	of	of	ADP
ijtc-908	130	35	-69.041	-69.041	NOUN
ijtc-908	130	36	.	.	PUNCT
ijtc-908	131	1	moreover	moreover	ADV
ijtc-908	131	2	,	,	PUNCT
ijtc-908	131	3	the	the	DET
ijtc-908	131	4	regression	regression	NOUN
ijtc-908	131	5	analysis	analysis	NOUN
ijtc-908	131	6	results	result	NOUN
ijtc-908	131	7	reveal	reveal	VERB
ijtc-908	131	8	a	a	DET
ijtc-908	131	9	positive	positive	ADJ
ijtc-908	131	10	correlation	correlation	NOUN
ijtc-908	131	11	among	among	ADP
ijtc-908	131	12	audit	audit	NOUN
ijtc-908	131	13	report	report	NOUN
ijtc-908	131	14	lag	lag	NOUN
ijtc-908	131	15	and	and	CCONJ
ijtc-908	131	16	instances	instance	NOUN
ijtc-908	131	17	of	of	ADP
ijtc-908	131	18	auditor	auditor	NOUN
ijtc-908	131	19	switching	switching	NOUN
ijtc-908	131	20	.	.	PUNCT
ijtc-908	132	1	this	this	PRON
ijtc-908	132	2	signifies	signify	VERB
ijtc-908	132	3	that	that	SCONJ
ijtc-908	132	4	when	when	SCONJ
ijtc-908	132	5	a	a	DET
ijtc-908	132	6	company	company	NOUN
ijtc-908	132	7	undergoes	undergo	VERB
ijtc-908	132	8	auditor	auditor	NOUN
ijtc-908	132	9	switching	switching	NOUN
ijtc-908	132	10	,	,	PUNCT
ijtc-908	132	11	the	the	DET
ijtc-908	132	12	audit	audit	NOUN
ijtc-908	132	13	report	report	NOUN
ijtc-908	132	14	lag	lag	NOUN
ijtc-908	132	15	tends	tend	VERB
ijtc-908	132	16	to	to	PART
ijtc-908	132	17	extend	extend	VERB
ijtc-908	132	18	,	,	PUNCT
ijtc-908	132	19	as	as	SCONJ
ijtc-908	132	20	indicated	indicate	VERB
ijtc-908	132	21	by	by	ADP
ijtc-908	132	22	the	the	DET
ijtc-908	132	23	coefficient	coefficient	NOUN
ijtc-908	132	24	value	value	NOUN
ijtc-908	132	25	of	of	ADP
ijtc-908	132	26	1.129	1.129	NUM
ijtc-908	132	27	.	.	PUNCT
ijtc-908	133	1	furthermore	furthermore	ADV
ijtc-908	133	2	,	,	PUNCT
ijtc-908	133	3	the	the	DET
ijtc-908	133	4	analysis	analysis	NOUN
ijtc-908	133	5	shows	show	VERB
ijtc-908	133	6	a	a	DET
ijtc-908	133	7	favorable	favorable	ADJ
ijtc-908	133	8	correlation	correlation	NOUN
ijtc-908	133	9	between	between	ADP
ijtc-908	133	10	the	the	DET
ijtc-908	133	11	size	size	NOUN
ijtc-908	133	12	of	of	ADP
ijtc-908	133	13	the	the	DET
ijtc-908	133	14	audit	audit	NOUN
ijtc-908	133	15	committee	committee	NOUN
ijtc-908	133	16	and	and	CCONJ
ijtc-908	133	17	the	the	DET
ijtc-908	133	18	audit	audit	NOUN
ijtc-908	133	19	report	report	NOUN
ijtc-908	133	20	lag	lag	VERB
ijtc-908	133	21	.	.	PUNCT
ijtc-908	134	1	this	this	PRON
ijtc-908	134	2	implies	imply	VERB
ijtc-908	134	3	that	that	SCONJ
ijtc-908	134	4	a	a	DET
ijtc-908	134	5	higher	high	ADJ
ijtc-908	134	6	count	count	NOUN
ijtc-908	134	7	of	of	ADP
ijtc-908	134	8	audit	audit	NOUN
ijtc-908	134	9	committee	committee	NOUN
ijtc-908	134	10	members	member	NOUN
ijtc-908	134	11	corresponds	correspond	VERB
ijtc-908	134	12	to	to	ADP
ijtc-908	134	13	a	a	DET
ijtc-908	134	14	larger	large	ADJ
ijtc-908	134	15	audit	audit	NOUN
ijtc-908	134	16	report	report	NOUN
ijtc-908	134	17	lag	lag	VERB
ijtc-908	134	18	within	within	ADP
ijtc-908	134	19	the	the	DET
ijtc-908	134	20	company	company	NOUN
ijtc-908	134	21	,	,	PUNCT
ijtc-908	134	22	supported	support	VERB
ijtc-908	134	23	by	by	ADP
ijtc-908	134	24	the	the	DET
ijtc-908	134	25	coefficient	coefficient	NOUN
ijtc-908	134	26	value	value	NOUN
ijtc-908	134	27	of	of	ADP
ijtc-908	134	28	1.602	1.602	NUM
ijtc-908	134	29	.	.	PUNCT
ijtc-908	135	1	these	these	DET
ijtc-908	135	2	findings	finding	NOUN
ijtc-908	135	3	align	align	VERB
ijtc-908	135	4	with	with	ADP
ijtc-908	135	5	the	the	DET
ijtc-908	135	6	research	research	NOUN
ijtc-908	135	7	of	of	ADP
ijtc-908	135	8	(	(	PUNCT
ijtc-908	135	9	kurniawan	kurniawan	PROPN
ijtc-908	135	10	&	&	CCONJ
ijtc-908	135	11	mutmainah	mutmainah	PROPN
ijtc-908	135	12	,	,	PUNCT
ijtc-908	135	13	2020	2020	NUM
ijtc-908	135	14	)	)	PUNCT
ijtc-908	135	15	,	,	PUNCT
ijtc-908	135	16	which	which	PRON
ijtc-908	135	17	posits	posit	VERB
ijtc-908	135	18	that	that	SCONJ
ijtc-908	135	19	an	an	DET
ijtc-908	135	20	enlarged	enlarged	ADJ
ijtc-908	135	21	audit	audit	NOUN
ijtc-908	135	22	committee	committee	NOUN
ijtc-908	135	23	members	member	NOUN
ijtc-908	135	24	numbers	number	NOUN
ijtc-908	135	25	can	can	AUX
ijtc-908	135	26	lead	lead	VERB
ijtc-908	135	27	to	to	ADP
ijtc-908	135	28	reduced	reduce	VERB
ijtc-908	135	29	individual	individual	ADJ
ijtc-908	135	30	responsibilities	responsibility	NOUN
ijtc-908	135	31	due	due	ADP
ijtc-908	135	32	to	to	ADP
ijtc-908	135	33	coordination	coordination	NOUN
ijtc-908	135	34	and	and	CCONJ
ijtc-908	135	35	communication	communication	NOUN
ijtc-908	135	36	challenges	challenge	NOUN
ijtc-908	135	37	.	.	PUNCT
ijtc-908	136	1	the	the	DET
ijtc-908	136	2	result	result	NOUN
ijtc-908	136	3	of	of	ADP
ijtc-908	136	4	the	the	DET
ijtc-908	136	5	hypothesis	hypothesis	NOUN
ijtc-908	136	6	test	test	NOUN
ijtc-908	136	7	for	for	ADP
ijtc-908	136	8	audit	audit	NOUN
ijtc-908	136	9	opinion	opinion	NOUN
ijtc-908	136	10	,	,	PUNCT
ijtc-908	136	11	as	as	SCONJ
ijtc-908	136	12	presented	present	VERB
ijtc-908	136	13	in	in	ADP
ijtc-908	136	14	table	table	NOUN
ijtc-908	136	15	5	5	NUM
ijtc-908	136	16	,	,	PUNCT
ijtc-908	136	17	indicates	indicate	VERB
ijtc-908	136	18	a	a	DET
ijtc-908	136	19	significant	significant	ADJ
ijtc-908	136	20	p	p	NOUN
ijtc-908	136	21	-	-	PUNCT
ijtc-908	136	22	value	value	NOUN
ijtc-908	136	23	of	of	ADP
ijtc-908	136	24	0.000	0.000	NUM
ijtc-908	136	25	,	,	PUNCT
ijtc-908	136	26	falling	fall	VERB
ijtc-908	136	27	below	below	ADP
ijtc-908	136	28	the	the	DET
ijtc-908	136	29	significance	significance	NOUN
ijtc-908	136	30	threshold	threshold	NOUN
ijtc-908	136	31	of	of	ADP
ijtc-908	136	32	0.05	0.05	NUM
ijtc-908	136	33	.	.	PUNCT
ijtc-908	137	1	therefore	therefore	ADV
ijtc-908	137	2	,	,	PUNCT
ijtc-908	137	3	audit	audit	NOUN
ijtc-908	137	4	opinion	opinion	NOUN
ijtc-908	137	5	indeed	indeed	ADV
ijtc-908	137	6	plays	play	VERB
ijtc-908	137	7	a	a	DET
ijtc-908	137	8	significant	significant	ADJ
ijtc-908	137	9	role	role	NOUN
ijtc-908	137	10	in	in	ADP
ijtc-908	137	11	influencing	influence	VERB
ijtc-908	137	12	the	the	DET
ijtc-908	137	13	audit	audit	NOUN
ijtc-908	137	14	report	report	NOUN
ijtc-908	137	15	lag	lag	VERB
ijtc-908	137	16	within	within	ADP
ijtc-908	137	17	manufacturing	manufacturing	NOUN
ijtc-908	137	18	and	and	CCONJ
ijtc-908	137	19	transportation	transportation	NOUN
ijtc-908	137	20	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	137	21	the	the	DET
ijtc-908	137	22	influence	influence	NOUN
ijtc-908	137	23	of	of	ADP
ijtc-908	137	24	audit	audit	NOUN
ijtc-908	137	25	opinion	opinion	NOUN
ijtc-908	137	26	,	,	PUNCT
ijtc-908	137	27	auditor	auditor	NOUN
ijtc-908	137	28	switching	switching	NOUN
ijtc-908	137	29	,	,	PUNCT
ijtc-908	137	30	and	and	CCONJ
ijtc-908	137	31	number	number	NOUN
ijtc-908	137	32	of	of	ADP
ijtc-908	137	33	audit	audit	NOUN
ijtc-908	137	34	committees	committee	NOUN
ijtc-908	137	35	on	on	ADP
ijtc-908	137	36	audit	audit	NOUN
ijtc-908	137	37	report	report	NOUN
ijtc-908	137	38	lag	lag	VERB
ijtc-908	137	39	tomasila	tomasila	NOUN
ijtc-908	137	40	and	and	CCONJ
ijtc-908	137	41	pangaribuan	pangaribuan	NOUN
ijtc-908	137	42	738	738	NUM
ijtc-908	137	43	|	|	ADV
ijtc-908	137	44	ilomata	ilomata	PROPN
ijtc-908	137	45	international	international	ADJ
ijtc-908	137	46	journal	journal	NOUN
ijtc-908	137	47	of	of	ADP
ijtc-908	137	48	tax	tax	PROPN
ijtc-908	137	49	&	&	CCONJ
ijtc-908	137	50	accounting	accounting	PROPN
ijtc-908	137	51	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	137	52	companies	company	NOUN
ijtc-908	137	53	recorded	record	VERB
ijtc-908	137	54	on	on	ADP
ijtc-908	137	55	the	the	DET
ijtc-908	137	56	idx	idx	NOUN
ijtc-908	137	57	in	in	ADP
ijtc-908	137	58	2020	2020	NUM
ijtc-908	137	59	-	-	SYM
ijtc-908	137	60	2021	2021	NUM
ijtc-908	137	61	.	.	PUNCT
ijtc-908	138	1	the	the	DET
ijtc-908	138	2	t	t	NOUN
ijtc-908	138	3	-	-	PUNCT
ijtc-908	138	4	value	value	NOUN
ijtc-908	138	5	in	in	ADP
ijtc-908	138	6	table	table	NOUN
ijtc-908	138	7	5	5	NUM
ijtc-908	138	8	is	be	AUX
ijtc-908	138	9	-5.264	-5.264	VERB
ijtc-908	138	10	,	,	PUNCT
ijtc-908	138	11	indicating	indicate	VERB
ijtc-908	138	12	that	that	SCONJ
ijtc-908	138	13	audit	audit	NOUN
ijtc-908	138	14	opinion	opinion	NOUN
ijtc-908	138	15	exerts	exert	VERB
ijtc-908	138	16	a	a	DET
ijtc-908	138	17	adverse	adverse	ADJ
ijtc-908	138	18	effect	effect	NOUN
ijtc-908	138	19	on	on	ADP
ijtc-908	138	20	the	the	DET
ijtc-908	138	21	audit	audit	NOUN
ijtc-908	138	22	report	report	NOUN
ijtc-908	138	23	lag	lag	VERB
ijtc-908	138	24	.	.	PUNCT
ijtc-908	139	1	in	in	ADP
ijtc-908	139	2	essence	essence	NOUN
ijtc-908	139	3	,	,	PUNCT
ijtc-908	139	4	a	a	DET
ijtc-908	139	5	more	more	ADV
ijtc-908	139	6	favorable	favorable	ADJ
ijtc-908	139	7	audit	audit	NOUN
ijtc-908	139	8	opinion	opinion	NOUN
ijtc-908	139	9	correlates	correlate	VERB
ijtc-908	139	10	with	with	ADP
ijtc-908	139	11	a	a	DET
ijtc-908	139	12	reduced	reduce	VERB
ijtc-908	139	13	audit	audit	NOUN
ijtc-908	139	14	report	report	NOUN
ijtc-908	139	15	lag	lag	VERB
ijtc-908	139	16	,	,	PUNCT
ijtc-908	139	17	while	while	SCONJ
ijtc-908	139	18	a	a	DET
ijtc-908	139	19	less	less	ADV
ijtc-908	139	20	favorable	favorable	ADJ
ijtc-908	139	21	opinion	opinion	NOUN
ijtc-908	139	22	tends	tend	VERB
ijtc-908	139	23	to	to	PART
ijtc-908	139	24	prolong	prolong	VERB
ijtc-908	139	25	the	the	DET
ijtc-908	139	26	audit	audit	NOUN
ijtc-908	139	27	report	report	NOUN
ijtc-908	139	28	lag	lag	VERB
ijtc-908	139	29	.	.	PUNCT
ijtc-908	140	1	consequently	consequently	ADV
ijtc-908	140	2	,	,	PUNCT
ijtc-908	140	3	derived	derive	VERB
ijtc-908	140	4	from	from	ADP
ijtc-908	140	5	these	these	DET
ijtc-908	140	6	findings	finding	NOUN
ijtc-908	140	7	,	,	PUNCT
ijtc-908	140	8	h1	h1	PROPN
ijtc-908	140	9	is	be	AUX
ijtc-908	140	10	affirmed	affirm	VERB
ijtc-908	140	11	,	,	PUNCT
ijtc-908	140	12	and	and	CCONJ
ijtc-908	140	13	h0	h0	NOUN
ijtc-908	140	14	is	be	AUX
ijtc-908	140	15	rejected	reject	VERB
ijtc-908	140	16	.	.	PUNCT
ijtc-908	141	1	these	these	DET
ijtc-908	141	2	results	result	NOUN
ijtc-908	141	3	align	align	VERB
ijtc-908	141	4	with	with	ADP
ijtc-908	141	5	the	the	DET
ijtc-908	141	6	conclusions	conclusion	NOUN
ijtc-908	141	7	of	of	ADP
ijtc-908	141	8	(	(	PUNCT
ijtc-908	141	9	hanafi	hanafi	PROPN
ijtc-908	141	10	&	&	CCONJ
ijtc-908	141	11	usman	usman	PROPN
ijtc-908	141	12	,	,	PUNCT
ijtc-908	141	13	2017	2017	NUM
ijtc-908	141	14	)	)	PUNCT
ijtc-908	141	15	,	,	PUNCT
ijtc-908	141	16	who	who	PRON
ijtc-908	141	17	found	find	VERB
ijtc-908	141	18	a	a	DET
ijtc-908	141	19	significant	significant	ADJ
ijtc-908	141	20	negative	negative	ADJ
ijtc-908	141	21	impact	impact	NOUN
ijtc-908	141	22	of	of	ADP
ijtc-908	141	23	audit	audit	NOUN
ijtc-908	141	24	opinion	opinion	NOUN
ijtc-908	141	25	on	on	ADP
ijtc-908	141	26	audit	audit	NOUN
ijtc-908	141	27	report	report	NOUN
ijtc-908	141	28	lag	lag	VERB
ijtc-908	141	29	in	in	ADP
ijtc-908	141	30	manufacturing	manufacturing	NOUN
ijtc-908	141	31	companies	company	NOUN
ijtc-908	141	32	recorded	record	VERB
ijtc-908	141	33	on	on	ADP
ijtc-908	141	34	the	the	DET
ijtc-908	141	35	idx	idx	NOUN
ijtc-908	141	36	from	from	ADP
ijtc-908	141	37	2012	2012	NUM
ijtc-908	141	38	to	to	ADP
ijtc-908	141	39	2015	2015	NUM
ijtc-908	141	40	.	.	PUNCT
ijtc-908	142	1	similarly	similarly	ADV
ijtc-908	142	2	,	,	PUNCT
ijtc-908	142	3	(	(	PUNCT
ijtc-908	142	4	ani	ani	X
ijtc-908	142	5	,	,	PUNCT
ijtc-908	142	6	f.	f.	PROPN
ijtc-908	142	7	,	,	PUNCT
ijtc-908	142	8	chomsatu	chomsatu	PROPN
ijtc-908	142	9	,	,	PUNCT
ijtc-908	142	10	y.	y.	PROPN
ijtc-908	142	11	,	,	PUNCT
ijtc-908	142	12	dan	dan	PROPN
ijtc-908	142	13	dewi	dewi	PROPN
ijtc-908	142	14	,	,	PUNCT
ijtc-908	142	15	2020	2020	NUM
ijtc-908	142	16	)	)	PUNCT
ijtc-908	142	17	arrived	arrive	VERB
ijtc-908	142	18	at	at	ADP
ijtc-908	142	19	similar	similar	ADJ
ijtc-908	142	20	outcomes	outcome	NOUN
ijtc-908	142	21	,	,	PUNCT
ijtc-908	142	22	demonstrating	demonstrate	VERB
ijtc-908	142	23	the	the	DET
ijtc-908	142	24	significant	significant	ADJ
ijtc-908	142	25	impact	impact	NOUN
ijtc-908	142	26	of	of	ADP
ijtc-908	142	27	audit	audit	NOUN
ijtc-908	142	28	opinion	opinion	NOUN
ijtc-908	142	29	on	on	ADP
ijtc-908	142	30	audit	audit	NOUN
ijtc-908	142	31	report	report	NOUN
ijtc-908	142	32	lag	lag	VERB
ijtc-908	142	33	in	in	ADP
ijtc-908	142	34	banking	banking	NOUN
ijtc-908	142	35	companies	company	NOUN
ijtc-908	142	36	recorded	record	VERB
ijtc-908	142	37	on	on	ADP
ijtc-908	142	38	the	the	DET
ijtc-908	142	39	idx	idx	NOUN
ijtc-908	142	40	between	between	ADP
ijtc-908	142	41	2014	2014	NUM
ijtc-908	142	42	and	and	CCONJ
ijtc-908	142	43	2017	2017	NUM
ijtc-908	142	44	.	.	PUNCT
ijtc-908	143	1	however	however	ADV
ijtc-908	143	2	,	,	PUNCT
ijtc-908	143	3	the	the	DET
ijtc-908	143	4	results	result	NOUN
ijtc-908	143	5	differ	differ	VERB
ijtc-908	143	6	from	from	ADP
ijtc-908	143	7	those	those	PRON
ijtc-908	143	8	obtained	obtain	VERB
ijtc-908	143	9	by	by	ADP
ijtc-908	143	10	(	(	PUNCT
ijtc-908	143	11	made	make	VERB
ijtc-908	143	12	et	et	PROPN
ijtc-908	143	13	al	al	PROPN
ijtc-908	143	14	.	.	PROPN
ijtc-908	143	15	,	,	PUNCT
ijtc-908	143	16	2021	2021	NUM
ijtc-908	143	17	)	)	PUNCT
ijtc-908	143	18	,	,	PUNCT
ijtc-908	143	19	suggesting	suggest	VERB
ijtc-908	143	20	that	that	SCONJ
ijtc-908	143	21	audit	audit	NOUN
ijtc-908	143	22	opinion	opinion	NOUN
ijtc-908	143	23	does	do	AUX
ijtc-908	143	24	not	not	PART
ijtc-908	143	25	exert	exert	VERB
ijtc-908	143	26	an	an	DET
ijtc-908	143	27	effect	effect	NOUN
ijtc-908	143	28	on	on	ADP
ijtc-908	143	29	audit	audit	NOUN
ijtc-908	143	30	report	report	NOUN
ijtc-908	143	31	lag	lag	VERB
ijtc-908	143	32	in	in	ADP
ijtc-908	143	33	mining	mining	NOUN
ijtc-908	143	34	companies	company	NOUN
ijtc-908	143	35	recorded	record	VERB
ijtc-908	143	36	on	on	ADP
ijtc-908	143	37	the	the	DET
ijtc-908	143	38	idx	idx	NOUN
ijtc-908	143	39	from	from	ADP
ijtc-908	143	40	2016	2016	NUM
ijtc-908	143	41	to	to	ADP
ijtc-908	143	42	2018	2018	NUM
ijtc-908	143	43	.	.	PUNCT
ijtc-908	144	1	the	the	DET
ijtc-908	144	2	hypothesis	hypothesis	NOUN
ijtc-908	144	3	test	test	NOUN
ijtc-908	144	4	results	result	NOUN
ijtc-908	144	5	for	for	ADP
ijtc-908	144	6	auditor	auditor	NOUN
ijtc-908	144	7	switching	switching	NOUN
ijtc-908	144	8	yield	yield	NOUN
ijtc-908	144	9	a	a	DET
ijtc-908	144	10	significant	significant	ADJ
ijtc-908	144	11	p	p	NOUN
ijtc-908	144	12	-	-	PUNCT
ijtc-908	144	13	value	value	NOUN
ijtc-908	144	14	of	of	ADP
ijtc-908	144	15	0.832	0.832	NUM
ijtc-908	144	16	,	,	PUNCT
ijtc-908	144	17	exceeding	exceed	VERB
ijtc-908	144	18	the	the	DET
ijtc-908	144	19	significance	significance	NOUN
ijtc-908	144	20	threshold	threshold	NOUN
ijtc-908	144	21	0.05	0.05	NUM
ijtc-908	144	22	.	.	PUNCT
ijtc-908	145	1	this	this	PRON
ijtc-908	145	2	implies	imply	VERB
ijtc-908	145	3	that	that	SCONJ
ijtc-908	145	4	the	the	DET
ijtc-908	145	5	auditor	auditor	NOUN
ijtc-908	145	6	switching	switch	VERB
ijtc-908	145	7	on	on	ADP
ijtc-908	145	8	2020–2021	2020–2021	NUM
ijtc-908	145	9	and	and	CCONJ
ijtc-908	145	10	documented	document	VERB
ijtc-908	145	11	on	on	ADP
ijtc-908	145	12	the	the	DET
ijtc-908	145	13	idx	idx	NOUN
ijtc-908	145	14	has	have	AUX
ijtc-908	145	15	not	not	PART
ijtc-908	145	16	affect	affect	VERB
ijtc-908	145	17	the	the	DET
ijtc-908	145	18	lag	lag	NOUN
ijtc-908	145	19	on	on	ADP
ijtc-908	145	20	audit	audit	NOUN
ijtc-908	145	21	report	report	NOUN
ijtc-908	145	22	in	in	ADP
ijtc-908	145	23	manufacturing	manufacturing	NOUN
ijtc-908	145	24	and	and	CCONJ
ijtc-908	145	25	transportation	transportation	NOUN
ijtc-908	145	26	sectors	sector	NOUN
ijtc-908	145	27	.	.	PUNCT
ijtc-908	146	1	consequently	consequently	ADV
ijtc-908	146	2	,	,	PUNCT
ijtc-908	146	3	h1	h1	PROPN
ijtc-908	146	4	is	be	AUX
ijtc-908	146	5	rejected	reject	VERB
ijtc-908	146	6	,	,	PUNCT
ijtc-908	146	7	and	and	CCONJ
ijtc-908	146	8	h0	h0	NOUN
ijtc-908	146	9	is	be	AUX
ijtc-908	146	10	accepted	accept	VERB
ijtc-908	146	11	.	.	PUNCT
ijtc-908	147	1	these	these	DET
ijtc-908	147	2	findings	finding	NOUN
ijtc-908	147	3	align	align	VERB
ijtc-908	147	4	with	with	ADP
ijtc-908	147	5	the	the	DET
ijtc-908	147	6	conclusions	conclusion	NOUN
ijtc-908	147	7	of	of	ADP
ijtc-908	147	8	(	(	PUNCT
ijtc-908	147	9	angelia	angelia	PROPN
ijtc-908	147	10	&	&	CCONJ
ijtc-908	147	11	mawardi	mawardi	PROPN
ijtc-908	147	12	,	,	PUNCT
ijtc-908	147	13	2021	2021	NUM
ijtc-908	147	14	)	)	PUNCT
ijtc-908	147	15	,	,	PUNCT
ijtc-908	147	16	who	who	PRON
ijtc-908	147	17	also	also	ADV
ijtc-908	147	18	found	find	VERB
ijtc-908	147	19	that	that	SCONJ
ijtc-908	147	20	auditor	auditor	NOUN
ijtc-908	147	21	switching	switching	NOUN
ijtc-908	147	22	does	do	AUX
ijtc-908	147	23	not	not	PART
ijtc-908	147	24	impact	impact	VERB
ijtc-908	147	25	the	the	DET
ijtc-908	147	26	lag	lag	NOUN
ijtc-908	147	27	on	on	ADP
ijtc-908	147	28	audit	audit	NOUN
ijtc-908	147	29	report	report	NOUN
ijtc-908	147	30	in	in	ADP
ijtc-908	147	31	manufacturing	manufacturing	NOUN
ijtc-908	147	32	companies	company	NOUN
ijtc-908	147	33	recorded	record	VERB
ijtc-908	147	34	on	on	ADP
ijtc-908	147	35	the	the	DET
ijtc-908	147	36	idx	idx	NOUN
ijtc-908	147	37	from	from	ADP
ijtc-908	147	38	2015	2015	NUM
ijtc-908	147	39	to	to	ADP
ijtc-908	147	40	2018	2018	NUM
ijtc-908	147	41	.	.	PUNCT
ijtc-908	148	1	however	however	ADV
ijtc-908	148	2	,	,	PUNCT
ijtc-908	148	3	these	these	DET
ijtc-908	148	4	results	result	NOUN
ijtc-908	148	5	contrast	contrast	VERB
ijtc-908	148	6	utilizing	utilize	VERB
ijtc-908	148	7	the	the	DET
ijtc-908	148	8	research	research	NOUN
ijtc-908	148	9	done	do	VERB
ijtc-908	148	10	by	by	ADP
ijtc-908	148	11	(	(	PUNCT
ijtc-908	148	12	rezi	rezi	PROPN
ijtc-908	148	13	et	et	PROPN
ijtc-908	148	14	al	al	PROPN
ijtc-908	148	15	.	.	PROPN
ijtc-908	148	16	,	,	PUNCT
ijtc-908	148	17	2022	2022	NUM
ijtc-908	148	18	)	)	PUNCT
ijtc-908	148	19	,	,	PUNCT
ijtc-908	148	20	who	who	PRON
ijtc-908	148	21	concluded	conclude	VERB
ijtc-908	148	22	that	that	SCONJ
ijtc-908	148	23	auditor	auditor	NOUN
ijtc-908	148	24	switching	switching	NOUN
ijtc-908	148	25	does	do	AUX
ijtc-908	148	26	influence	influence	VERB
ijtc-908	148	27	the	the	DET
ijtc-908	148	28	lag	lag	NOUN
ijtc-908	148	29	on	on	ADP
ijtc-908	148	30	audit	audit	NOUN
ijtc-908	148	31	report	report	NOUN
ijtc-908	148	32	in	in	ADP
ijtc-908	148	33	property	property	NOUN
ijtc-908	148	34	and	and	CCONJ
ijtc-908	148	35	real	real	ADJ
ijtc-908	148	36	estate	estate	NOUN
ijtc-908	148	37	companies	company	NOUN
ijtc-908	148	38	recorded	record	VERB
ijtc-908	148	39	on	on	ADP
ijtc-908	148	40	the	the	DET
ijtc-908	148	41	idx	idx	NOUN
ijtc-908	148	42	during	during	ADP
ijtc-908	148	43	the	the	DET
ijtc-908	148	44	period	period	NOUN
ijtc-908	148	45	2016	2016	NUM
ijtc-908	148	46	-	-	SYM
ijtc-908	148	47	2019	2019	NUM
ijtc-908	148	48	.	.	PUNCT
ijtc-908	149	1	in	in	ADP
ijtc-908	149	2	table	table	NOUN
ijtc-908	149	3	3	3	NUM
ijtc-908	149	4	was	be	AUX
ijtc-908	149	5	found	find	VERB
ijtc-908	149	6	that	that	SCONJ
ijtc-908	149	7	as	as	ADV
ijtc-908	149	8	much	much	ADJ
ijtc-908	149	9	as	as	ADP
ijtc-908	149	10	87.2	87.2	NUM
ijtc-908	149	11	percent	percent	NOUN
ijtc-908	149	12	of	of	ADP
ijtc-908	149	13	companies	company	NOUN
ijtc-908	149	14	did	do	AUX
ijtc-908	149	15	not	not	PART
ijtc-908	149	16	undergo	undergo	VERB
ijtc-908	149	17	auditor	auditor	NOUN
ijtc-908	149	18	switching	switching	NOUN
ijtc-908	149	19	because	because	SCONJ
ijtc-908	149	20	the	the	DET
ijtc-908	149	21	research	research	NOUN
ijtc-908	149	22	year	year	NOUN
ijtc-908	149	23	's	's	PART
ijtc-908	149	24	sample	sample	NOUN
ijtc-908	149	25	was	be	AUX
ijtc-908	149	26	taken	take	VERB
ijtc-908	149	27	from	from	ADP
ijtc-908	149	28	2020	2020	NUM
ijtc-908	149	29	-	-	SYM
ijtc-908	149	30	2021	2021	NUM
ijtc-908	149	31	,	,	PUNCT
ijtc-908	149	32	which	which	PRON
ijtc-908	149	33	was	be	AUX
ijtc-908	149	34	during	during	ADP
ijtc-908	149	35	the	the	DET
ijtc-908	149	36	covid-19	covid-19	PROPN
ijtc-908	149	37	period	period	NOUN
ijtc-908	149	38	,	,	PUNCT
ijtc-908	149	39	causing	cause	VERB
ijtc-908	149	40	companies	company	NOUN
ijtc-908	149	41	to	to	PART
ijtc-908	149	42	tend	tend	VERB
ijtc-908	149	43	not	not	PART
ijtc-908	149	44	to	to	PART
ijtc-908	149	45	switch	switch	VERB
ijtc-908	149	46	auditors	auditor	NOUN
ijtc-908	149	47	.	.	PUNCT
ijtc-908	150	1	similarly	similarly	ADV
ijtc-908	150	2	,	,	PUNCT
ijtc-908	150	3	the	the	DET
ijtc-908	150	4	hypothesis	hypothesis	NOUN
ijtc-908	150	5	test	test	NOUN
ijtc-908	150	6	concluded	conclude	VERB
ijtc-908	150	7	that	that	SCONJ
ijtc-908	150	8	the	the	DET
ijtc-908	150	9	number	number	NOUN
ijtc-908	150	10	of	of	ADP
ijtc-908	150	11	audit	audit	NOUN
ijtc-908	150	12	committees	committee	NOUN
ijtc-908	150	13	yielded	yield	VERB
ijtc-908	150	14	a	a	DET
ijtc-908	150	15	significant	significant	ADJ
ijtc-908	150	16	p	p	NOUN
ijtc-908	150	17	-	-	PUNCT
ijtc-908	150	18	value	value	NOUN
ijtc-908	150	19	of	of	ADP
ijtc-908	150	20	0.706	0.706	NUM
ijtc-908	150	21	,	,	PUNCT
ijtc-908	150	22	surpassing	surpass	VERB
ijtc-908	150	23	the	the	DET
ijtc-908	150	24	significance	significance	NOUN
ijtc-908	150	25	threshold	threshold	NOUN
ijtc-908	150	26	of	of	ADP
ijtc-908	150	27	0.05	0.05	NUM
ijtc-908	150	28	.	.	PUNCT
ijtc-908	151	1	this	this	PRON
ijtc-908	151	2	suggests	suggest	VERB
ijtc-908	151	3	that	that	SCONJ
ijtc-908	151	4	the	the	DET
ijtc-908	151	5	number	number	NOUN
ijtc-908	151	6	of	of	ADP
ijtc-908	151	7	audit	audit	NOUN
ijtc-908	151	8	committees	committee	NOUN
ijtc-908	151	9	does	do	AUX
ijtc-908	151	10	not	not	PART
ijtc-908	151	11	exert	exert	VERB
ijtc-908	151	12	a	a	DET
ijtc-908	151	13	significant	significant	ADJ
ijtc-908	151	14	impact	impact	NOUN
ijtc-908	151	15	on	on	ADP
ijtc-908	151	16	the	the	DET
ijtc-908	151	17	lag	lag	NOUN
ijtc-908	151	18	of	of	ADP
ijtc-908	151	19	audit	audit	NOUN
ijtc-908	151	20	report	report	NOUN
ijtc-908	151	21	within	within	ADP
ijtc-908	151	22	manufacturing	manufacturing	NOUN
ijtc-908	151	23	and	and	CCONJ
ijtc-908	151	24	transportation	transportation	NOUN
ijtc-908	151	25	companies	company	NOUN
ijtc-908	151	26	recorded	record	VERB
ijtc-908	151	27	on	on	ADP
ijtc-908	151	28	the	the	DET
ijtc-908	151	29	idx	idx	NOUN
ijtc-908	151	30	in	in	ADP
ijtc-908	151	31	2020	2020	NUM
ijtc-908	151	32	-	-	SYM
ijtc-908	151	33	2021	2021	NUM
ijtc-908	151	34	.	.	PUNCT
ijtc-908	152	1	therefore	therefore	ADV
ijtc-908	152	2	,	,	PUNCT
ijtc-908	152	3	h1	h1	PROPN
ijtc-908	152	4	is	be	AUX
ijtc-908	152	5	rejected	reject	VERB
ijtc-908	152	6	,	,	PUNCT
ijtc-908	152	7	and	and	CCONJ
ijtc-908	152	8	h0	h0	NOUN
ijtc-908	152	9	is	be	AUX
ijtc-908	152	10	accepted	accept	VERB
ijtc-908	152	11	.	.	PUNCT
ijtc-908	153	1	these	these	DET
ijtc-908	153	2	findings	finding	NOUN
ijtc-908	153	3	are	be	AUX
ijtc-908	153	4	consistent	consistent	ADJ
ijtc-908	153	5	with	with	ADP
ijtc-908	153	6	the	the	DET
ijtc-908	153	7	results	result	NOUN
ijtc-908	153	8	obtained	obtain	VERB
ijtc-908	153	9	by	by	ADP
ijtc-908	153	10	(	(	PUNCT
ijtc-908	153	11	dzulkifli	dzulkifli	PROPN
ijtc-908	153	12	&	&	CCONJ
ijtc-908	153	13	dewayanto	dewayanto	PROPN
ijtc-908	153	14	,	,	PUNCT
ijtc-908	153	15	2022	2022	NUM
ijtc-908	153	16	)	)	PUNCT
ijtc-908	153	17	,	,	PUNCT
ijtc-908	153	18	who	who	PRON
ijtc-908	153	19	found	find	VERB
ijtc-908	153	20	that	that	SCONJ
ijtc-908	153	21	the	the	DET
ijtc-908	153	22	number	number	NOUN
ijtc-908	153	23	of	of	ADP
ijtc-908	153	24	audit	audit	NOUN
ijtc-908	153	25	committees	committee	NOUN
ijtc-908	153	26	does	do	AUX
ijtc-908	153	27	not	not	PART
ijtc-908	153	28	influence	influence	VERB
ijtc-908	153	29	the	the	DET
ijtc-908	153	30	lag	lag	NOUN
ijtc-908	153	31	of	of	ADP
ijtc-908	153	32	audit	audit	NOUN
ijtc-908	153	33	report	report	NOUN
ijtc-908	153	34	in	in	ADP
ijtc-908	153	35	islamic	islamic	ADJ
ijtc-908	153	36	banking	banking	NOUN
ijtc-908	153	37	entities	entity	NOUN
ijtc-908	153	38	recorded	record	VERB
ijtc-908	153	39	under	under	ADP
ijtc-908	153	40	ojk	ojk	NOUN
ijtc-908	153	41	during	during	ADP
ijtc-908	153	42	the	the	DET
ijtc-908	153	43	period	period	NOUN
ijtc-908	153	44	from	from	ADP
ijtc-908	153	45	2016	2016	NUM
ijtc-908	153	46	to	to	ADP
ijtc-908	153	47	2020	2020	NUM
ijtc-908	153	48	.	.	PUNCT
ijtc-908	154	1	nevertheless	nevertheless	ADV
ijtc-908	154	2	,	,	PUNCT
ijtc-908	154	3	these	these	DET
ijtc-908	154	4	outcomes	outcome	NOUN
ijtc-908	154	5	diverge	diverge	VERB
ijtc-908	154	6	from	from	ADP
ijtc-908	154	7	the	the	DET
ijtc-908	154	8	research	research	NOUN
ijtc-908	154	9	conducted	conduct	VERB
ijtc-908	154	10	by	by	ADP
ijtc-908	154	11	(	(	PUNCT
ijtc-908	154	12	uly	uly	PROPN
ijtc-908	154	13	&	&	CCONJ
ijtc-908	154	14	julianto	julianto	PROPN
ijtc-908	154	15	,	,	PUNCT
ijtc-908	154	16	2022	2022	NUM
ijtc-908	154	17	)	)	PUNCT
ijtc-908	154	18	,	,	PUNCT
ijtc-908	154	19	which	which	PRON
ijtc-908	154	20	concluded	conclude	VERB
ijtc-908	154	21	that	that	SCONJ
ijtc-908	154	22	the	the	DET
ijtc-908	154	23	audit	audit	NOUN
ijtc-908	154	24	committee	committee	NOUN
ijtc-908	154	25	number	number	NOUN
ijtc-908	154	26	does	do	AUX
ijtc-908	154	27	have	have	VERB
ijtc-908	154	28	a	a	DET
ijtc-908	154	29	significant	significant	ADJ
ijtc-908	154	30	impact	impact	NOUN
ijtc-908	154	31	on	on	ADP
ijtc-908	154	32	audit	audit	NOUN
ijtc-908	154	33	report	report	NOUN
ijtc-908	154	34	lag	lag	VERB
ijtc-908	154	35	in	in	ADP
ijtc-908	154	36	manufacturing	manufacturing	NOUN
ijtc-908	154	37	sector	sector	NOUN
ijtc-908	154	38	companies	company	NOUN
ijtc-908	154	39	recorded	record	VERB
ijtc-908	154	40	in	in	ADP
ijtc-908	154	41	kompas	kompas	PROPN
ijtc-908	154	42	100	100	NUM
ijtc-908	154	43	and	and	CCONJ
ijtc-908	154	44	registered	register	VERB
ijtc-908	154	45	on	on	ADP
ijtc-908	154	46	the	the	DET
ijtc-908	154	47	idx	idx	NOUN
ijtc-908	154	48	from	from	ADP
ijtc-908	154	49	2018	2018	NUM
ijtc-908	154	50	to	to	ADP
ijtc-908	154	51	2020	2020	NUM
ijtc-908	154	52	.	.	PUNCT
ijtc-908	155	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	155	2	the	the	DET
ijtc-908	155	3	influence	influence	NOUN
ijtc-908	155	4	of	of	ADP
ijtc-908	155	5	audit	audit	NOUN
ijtc-908	155	6	opinion	opinion	NOUN
ijtc-908	155	7	,	,	PUNCT
ijtc-908	155	8	auditor	auditor	NOUN
ijtc-908	155	9	switching	switching	NOUN
ijtc-908	155	10	,	,	PUNCT
ijtc-908	155	11	and	and	CCONJ
ijtc-908	155	12	number	number	NOUN
ijtc-908	155	13	of	of	ADP
ijtc-908	155	14	audit	audit	NOUN
ijtc-908	155	15	committees	committee	NOUN
ijtc-908	155	16	on	on	ADP
ijtc-908	155	17	audit	audit	NOUN
ijtc-908	155	18	report	report	NOUN
ijtc-908	155	19	lag	lag	VERB
ijtc-908	155	20	tomasila	tomasila	NOUN
ijtc-908	155	21	and	and	CCONJ
ijtc-908	155	22	pangaribuan	pangaribuan	NOUN
ijtc-908	155	23	739	739	NUM
ijtc-908	155	24	|	|	CCONJ
ijtc-908	155	25	ilomata	ilomata	PROPN
ijtc-908	155	26	international	international	ADJ
ijtc-908	155	27	journal	journal	NOUN
ijtc-908	155	28	of	of	ADP
ijtc-908	155	29	tax	tax	PROPN
ijtc-908	155	30	&	&	CCONJ
ijtc-908	155	31	accounting	account	VERB
ijtc-908	155	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-908	155	33	conclusion	conclusion	NOUN
ijtc-908	155	34	in	in	ADP
ijtc-908	155	35	summary	summary	NOUN
ijtc-908	155	36	,	,	PUNCT
ijtc-908	155	37	the	the	DET
ijtc-908	155	38	research	research	NOUN
ijtc-908	155	39	's	's	PART
ijtc-908	155	40	findings	finding	NOUN
ijtc-908	155	41	indicate	indicate	VERB
ijtc-908	155	42	that	that	SCONJ
ijtc-908	155	43	the	the	DET
ijtc-908	155	44	audit	audit	NOUN
ijtc-908	155	45	opinion	opinion	NOUN
ijtc-908	155	46	variable	variable	NOUN
ijtc-908	155	47	can	can	AUX
ijtc-908	155	48	indeed	indeed	ADV
ijtc-908	155	49	influence	influence	VERB
ijtc-908	155	50	the	the	DET
ijtc-908	155	51	delay	delay	NOUN
ijtc-908	155	52	in	in	ADP
ijtc-908	155	53	audit	audit	NOUN
ijtc-908	155	54	reports	report	NOUN
ijtc-908	155	55	for	for	ADP
ijtc-908	155	56	manufacturing	manufacturing	NOUN
ijtc-908	155	57	and	and	CCONJ
ijtc-908	155	58	transportation	transportation	NOUN
ijtc-908	155	59	companies	company	NOUN
ijtc-908	155	60	recorded	record	VERB
ijtc-908	155	61	on	on	ADP
ijtc-908	155	62	the	the	DET
ijtc-908	155	63	idx	idx	NOUN
ijtc-908	155	64	in	in	ADP
ijtc-908	155	65	2020	2020	NUM
ijtc-908	155	66	-	-	SYM
ijtc-908	155	67	2021	2021	NUM
ijtc-908	155	68	.	.	PUNCT
ijtc-908	156	1	this	this	DET
ijtc-908	156	2	conclusion	conclusion	NOUN
ijtc-908	156	3	stems	stem	VERB
ijtc-908	156	4	from	from	ADP
ijtc-908	156	5	the	the	DET
ijtc-908	156	6	hypothesis	hypothesis	NOUN
ijtc-908	156	7	test	test	NOUN
ijtc-908	156	8	involving	involve	VERB
ijtc-908	156	9	audit	audit	NOUN
ijtc-908	156	10	opinion	opinion	NOUN
ijtc-908	156	11	,	,	PUNCT
ijtc-908	156	12	which	which	PRON
ijtc-908	156	13	resulted	result	VERB
ijtc-908	156	14	in	in	ADP
ijtc-908	156	15	a	a	DET
ijtc-908	156	16	significant	significant	ADJ
ijtc-908	156	17	value	value	NOUN
ijtc-908	156	18	of	of	ADP
ijtc-908	156	19	0.000	0.000	NUM
ijtc-908	156	20	,	,	PUNCT
ijtc-908	156	21	falling	fall	VERB
ijtc-908	156	22	below	below	ADP
ijtc-908	156	23	the	the	DET
ijtc-908	156	24	customary	customary	ADJ
ijtc-908	156	25	threshold	threshold	NOUN
ijtc-908	156	26	of	of	ADP
ijtc-908	156	27	0.05	0.05	NUM
ijtc-908	156	28	.	.	PUNCT
ijtc-908	157	1	however	however	ADV
ijtc-908	157	2	,	,	PUNCT
ijtc-908	157	3	it	it	PRON
ijtc-908	157	4	is	be	AUX
ijtc-908	157	5	noteworthy	noteworthy	ADJ
ijtc-908	157	6	that	that	SCONJ
ijtc-908	157	7	auditor	auditor	NOUN
ijtc-908	157	8	switching	switching	NOUN
ijtc-908	157	9	does	do	AUX
ijtc-908	157	10	not	not	PART
ijtc-908	157	11	exert	exert	VERB
ijtc-908	157	12	any	any	DET
ijtc-908	157	13	discernible	discernible	ADJ
ijtc-908	157	14	impact	impact	NOUN
ijtc-908	157	15	on	on	ADP
ijtc-908	157	16	the	the	DET
ijtc-908	157	17	delay	delay	NOUN
ijtc-908	157	18	of	of	ADP
ijtc-908	157	19	audit	audit	NOUN
ijtc-908	157	20	reports	report	NOUN
ijtc-908	157	21	within	within	ADP
ijtc-908	157	22	the	the	DET
ijtc-908	157	23	same	same	ADJ
ijtc-908	157	24	set	set	NOUN
ijtc-908	157	25	of	of	ADP
ijtc-908	157	26	companies	company	NOUN
ijtc-908	157	27	during	during	ADP
ijtc-908	157	28	the	the	DET
ijtc-908	157	29	specified	specified	ADJ
ijtc-908	157	30	period	period	NOUN
ijtc-908	157	31	.	.	PUNCT
ijtc-908	158	1	the	the	DET
ijtc-908	158	2	hypothesis	hypothesis	NOUN
ijtc-908	158	3	test	test	NOUN
ijtc-908	158	4	for	for	ADP
ijtc-908	158	5	auditor	auditor	NOUN
ijtc-908	158	6	switching	switching	NOUN
ijtc-908	158	7	and	and	CCONJ
ijtc-908	158	8	its	its	PRON
ijtc-908	158	9	impact	impact	NOUN
ijtc-908	158	10	on	on	ADP
ijtc-908	158	11	audit	audit	NOUN
ijtc-908	158	12	report	report	NOUN
ijtc-908	158	13	lag	lag	NOUN
ijtc-908	158	14	,	,	PUNCT
ijtc-908	158	15	which	which	PRON
ijtc-908	158	16	produced	produce	VERB
ijtc-908	158	17	a	a	DET
ijtc-908	158	18	significant	significant	ADJ
ijtc-908	158	19	result	result	NOUN
ijtc-908	158	20	of	of	ADP
ijtc-908	158	21	0.832	0.832	NUM
ijtc-908	158	22	and	and	CCONJ
ijtc-908	158	23	exceeded	exceed	VERB
ijtc-908	158	24	the	the	DET
ijtc-908	158	25	0.05	0.05	NUM
ijtc-908	158	26	cutoff	cutoff	NOUN
ijtc-908	158	27	,	,	PUNCT
ijtc-908	158	28	supports	support	VERB
ijtc-908	158	29	this	this	DET
ijtc-908	158	30	finding	finding	NOUN
ijtc-908	158	31	.	.	PUNCT
ijtc-908	159	1	thus	thus	ADV
ijtc-908	159	2	,	,	PUNCT
ijtc-908	159	3	it	it	PRON
ijtc-908	159	4	can	can	AUX
ijtc-908	159	5	be	be	AUX
ijtc-908	159	6	inferred	infer	VERB
ijtc-908	159	7	that	that	SCONJ
ijtc-908	159	8	auditor	auditor	NOUN
ijtc-908	159	9	switching	switching	NOUN
ijtc-908	159	10	does	do	AUX
ijtc-908	159	11	not	not	PART
ijtc-908	159	12	play	play	VERB
ijtc-908	159	13	a	a	DET
ijtc-908	159	14	significant	significant	ADJ
ijtc-908	159	15	impact	impact	NOUN
ijtc-908	159	16	on	on	ADP
ijtc-908	159	17	audit	audit	NOUN
ijtc-908	159	18	report	report	NOUN
ijtc-908	159	19	lag	lag	NOUN
ijtc-908	159	20	.	.	PUNCT
ijtc-908	160	1	furthermore	furthermore	ADV
ijtc-908	160	2	,	,	PUNCT
ijtc-908	160	3	the	the	DET
ijtc-908	160	4	research	research	NOUN
ijtc-908	160	5	concluded	conclude	VERB
ijtc-908	160	6	that	that	SCONJ
ijtc-908	160	7	audit	audit	NOUN
ijtc-908	160	8	committee	committee	NOUN
ijtc-908	160	9	number	number	NOUN
ijtc-908	160	10	does	do	AUX
ijtc-908	160	11	not	not	PART
ijtc-908	160	12	have	have	VERB
ijtc-908	160	13	a	a	DET
ijtc-908	160	14	substantial	substantial	ADJ
ijtc-908	160	15	impact	impact	NOUN
ijtc-908	160	16	on	on	ADP
ijtc-908	160	17	audit	audit	NOUN
ijtc-908	160	18	report	report	NOUN
ijtc-908	160	19	lag	lag	VERB
ijtc-908	160	20	among	among	ADP
ijtc-908	160	21	manufacturing	manufacturing	NOUN
ijtc-908	160	22	and	and	CCONJ
ijtc-908	160	23	transportation	transportation	NOUN
ijtc-908	160	24	companies	company	NOUN
ijtc-908	160	25	recorded	record	VERB
ijtc-908	160	26	on	on	ADP
ijtc-908	160	27	the	the	DET
ijtc-908	160	28	idx	idx	NOUN
ijtc-908	160	29	in	in	ADP
ijtc-908	160	30	2020	2020	NUM
ijtc-908	160	31	-	-	SYM
ijtc-908	160	32	2021	2021	NUM
ijtc-908	160	33	.	.	PUNCT
ijtc-908	161	1	this	this	DET
ijtc-908	161	2	result	result	NOUN
ijtc-908	161	3	is	be	AUX
ijtc-908	161	4	established	establish	VERB
ijtc-908	161	5	through	through	ADP
ijtc-908	161	6	the	the	DET
ijtc-908	161	7	hypothesis	hypothesis	NOUN
ijtc-908	161	8	test	test	NOUN
ijtc-908	161	9	involving	involve	VERB
ijtc-908	161	10	the	the	DET
ijtc-908	161	11	audit	audit	NOUN
ijtc-908	161	12	committee	committee	NOUN
ijtc-908	161	13	number	number	NOUN
ijtc-908	161	14	,	,	PUNCT
ijtc-908	161	15	which	which	PRON
ijtc-908	161	16	produced	produce	VERB
ijtc-908	161	17	a	a	DET
ijtc-908	161	18	significant	significant	ADJ
ijtc-908	161	19	value	value	NOUN
ijtc-908	161	20	of	of	ADP
ijtc-908	161	21	0.706	0.706	NUM
ijtc-908	161	22	,	,	PUNCT
ijtc-908	161	23	exceeding	exceed	VERB
ijtc-908	161	24	the	the	DET
ijtc-908	161	25	0.05	0.05	NUM
ijtc-908	161	26	threshold	threshold	NOUN
ijtc-908	161	27	.	.	PUNCT
ijtc-908	162	1	as	as	ADP
ijtc-908	162	2	a	a	DET
ijtc-908	162	3	suggestion	suggestion	NOUN
ijtc-908	162	4	for	for	ADP
ijtc-908	162	5	future	future	ADJ
ijtc-908	162	6	research	research	NOUN
ijtc-908	162	7	,	,	PUNCT
ijtc-908	162	8	the	the	DET
ijtc-908	162	9	author	author	NOUN
ijtc-908	162	10	recommends	recommend	VERB
ijtc-908	162	11	considering	consider	VERB
ijtc-908	162	12	the	the	DET
ijtc-908	162	13	inclusion	inclusion	NOUN
ijtc-908	162	14	of	of	ADP
ijtc-908	162	15	additional	additional	ADJ
ijtc-908	162	16	variables	variable	NOUN
ijtc-908	162	17	to	to	PART
ijtc-908	162	18	explore	explore	VERB
ijtc-908	162	19	other	other	ADJ
ijtc-908	162	20	factors	factor	NOUN
ijtc-908	162	21	that	that	PRON
ijtc-908	162	22	might	might	AUX
ijtc-908	162	23	contribute	contribute	VERB
ijtc-908	162	24	to	to	ADP
ijtc-908	162	25	audit	audit	NOUN
ijtc-908	162	26	report	report	NOUN
ijtc-908	162	27	lag	lag	NOUN
ijtc-908	162	28	.	.	PUNCT
ijtc-908	163	1	additionally	additionally	ADV
ijtc-908	163	2	,	,	PUNCT
ijtc-908	163	3	expanding	expand	VERB
ijtc-908	163	4	the	the	DET
ijtc-908	163	5	research	research	NOUN
ijtc-908	163	6	sample	sample	NOUN
ijtc-908	163	7	to	to	PART
ijtc-908	163	8	include	include	VERB
ijtc-908	163	9	a	a	DET
ijtc-908	163	10	more	more	ADV
ijtc-908	163	11	diverse	diverse	ADJ
ijtc-908	163	12	and	and	CCONJ
ijtc-908	163	13	extensive	extensive	ADJ
ijtc-908	163	14	population	population	NOUN
ijtc-908	163	15	could	could	AUX
ijtc-908	163	16	lead	lead	VERB
ijtc-908	163	17	to	to	ADP
ijtc-908	163	18	more	more	ADV
ijtc-908	163	19	accurate	accurate	ADJ
ijtc-908	163	20	and	and	CCONJ
ijtc-908	163	21	comprehensive	comprehensive	ADJ
ijtc-908	163	22	results	result	NOUN
ijtc-908	163	23	.	.	PUNCT
ijtc-908	164	1	reference	reference	NOUN
ijtc-908	164	2	abdillah	abdillah	PROPN
ijtc-908	164	3	,	,	PUNCT
ijtc-908	164	4	m.	m.	PROPN
ijtc-908	164	5	r.	r.	PROPN
ijtc-908	164	6	,	,	PUNCT
ijtc-908	164	7	mardijuwono	mardijuwono	PROPN
ijtc-908	164	8	,	,	PUNCT
ijtc-908	164	9	a.	a.	PROPN
ijtc-908	164	10	w.	w.	PROPN
ijtc-908	164	11	,	,	PUNCT
ijtc-908	164	12	&	&	CCONJ
ijtc-908	164	13	habiburrochman	habiburrochman	PROPN
ijtc-908	164	14	,	,	PUNCT
ijtc-908	164	15	h.	h.	PROPN
ijtc-908	164	16	(	(	PUNCT
ijtc-908	164	17	2019	2019	NUM
ijtc-908	164	18	)	)	PUNCT
ijtc-908	164	19	.	.	PUNCT
ijtc-908	165	1	the	the	DET
ijtc-908	165	2	effect	effect	NOUN
ijtc-908	165	3	of	of	ADP
ijtc-908	165	4	company	company	NOUN
ijtc-908	165	5	characteristics	characteristic	NOUN
ijtc-908	165	6	and	and	CCONJ
ijtc-908	165	7	auditor	auditor	NOUN
ijtc-908	165	8	characteristics	characteristic	NOUN
ijtc-908	165	9	to	to	AUX
ijtc-908	165	10	audit	audit	NOUN
ijtc-908	165	11	report	report	NOUN
ijtc-908	165	12	lag	lag	NOUN
ijtc-908	165	13	.	.	PUNCT
ijtc-908	166	1	asian	asian	ADJ
ijtc-908	166	2	journal	journal	PROPN
ijtc-908	166	3	of	of	ADP
ijtc-908	166	4	accounting	accounting	NOUN
ijtc-908	166	5	research	research	NOUN
ijtc-908	166	6	,	,	PUNCT
ijtc-908	166	7	4(1	4(1	NOUN
ijtc-908	166	8	)	)	PUNCT
ijtc-908	166	9	,	,	PUNCT
ijtc-908	166	10	129–144	129–144	NUM
ijtc-908	166	11	.	.	PUNCT
ijtc-908	167	1	https://doi.org/10.1108/ajar-05-2019-0042	https://doi.org/10.1108/ajar-05-2019-0042	NOUN
ijtc-908	167	2	abid	abid	PROPN
ijtc-908	167	3	,	,	PUNCT
ijtc-908	167	4	a.	a.	NOUN
ijtc-908	167	5	,	,	PUNCT
ijtc-908	167	6	shaique	shaique	NOUN
ijtc-908	167	7	,	,	PUNCT
ijtc-908	167	8	m.	m.	NOUN
ijtc-908	167	9	,	,	PUNCT
ijtc-908	167	10	&	&	CCONJ
ijtc-908	167	11	anwar	anwar	PROPN
ijtc-908	167	12	ul	ul	PROPN
ijtc-908	167	13	haq	haq	PROPN
ijtc-908	167	14	,	,	PUNCT
ijtc-908	167	15	m.	m.	NOUN
ijtc-908	167	16	(	(	PUNCT
ijtc-908	167	17	2018	2018	NUM
ijtc-908	167	18	)	)	PUNCT
ijtc-908	167	19	.	.	PUNCT
ijtc-908	168	1	do	do	AUX
ijtc-908	168	2	big	big	ADJ
ijtc-908	168	3	four	four	NUM
ijtc-908	168	4	auditors	auditor	NOUN
ijtc-908	168	5	always	always	ADV
ijtc-908	168	6	provide	provide	VERB
ijtc-908	168	7	higher	high	ADJ
ijtc-908	168	8	audit	audit	NOUN
ijtc-908	168	9	quality	quality	NOUN
ijtc-908	168	10	?	?	PUNCT
ijtc-908	169	1	evidence	evidence	NOUN
ijtc-908	169	2	from	from	ADP
ijtc-908	169	3	pakistan	pakistan	PROPN
ijtc-908	169	4	.	.	PUNCT
ijtc-908	170	1	international	international	ADJ
ijtc-908	170	2	journal	journal	PROPN
ijtc-908	170	3	of	of	ADP
ijtc-908	170	4	financial	financial	ADJ
ijtc-908	170	5	studies	study	NOUN
ijtc-908	170	6	,	,	PUNCT
ijtc-908	170	7	6(2	6(2	NUM
ijtc-908	170	8	)	)	PUNCT
ijtc-908	170	9	,	,	PUNCT
ijtc-908	170	10	1–22	1–22	PROPN
ijtc-908	170	11	.	.	PUNCT
ijtc-908	170	12	https://doi.org/10.3390/ijfs6020058	https://doi.org/10.3390/ijfs6020058	PROPN
ijtc-908	170	13	angelia	angelia	PROPN
ijtc-908	170	14	,	,	PUNCT
ijtc-908	170	15	s.	s.	PROPN
ijtc-908	170	16	,	,	PUNCT
ijtc-908	170	17	&	&	CCONJ
ijtc-908	170	18	mawardi	mawardi	PROPN
ijtc-908	170	19	,	,	PUNCT
ijtc-908	170	20	r.	r.	PROPN
ijtc-908	170	21	(	(	PUNCT
ijtc-908	170	22	2021	2021	NUM
ijtc-908	170	23	)	)	PUNCT
ijtc-908	170	24	.	.	PUNCT
ijtc-908	171	1	the	the	DET
ijtc-908	171	2	impact	impact	NOUN
ijtc-908	171	3	of	of	ADP
ijtc-908	171	4	financial	financial	ADJ
ijtc-908	171	5	distress	distress	NOUN
ijtc-908	171	6	,	,	PUNCT
ijtc-908	171	7	corporate	corporate	ADJ
ijtc-908	171	8	governance	governance	NOUN
ijtc-908	171	9	,	,	PUNCT
ijtc-908	171	10	and	and	CCONJ
ijtc-908	171	11	auditor	auditor	NOUN
ijtc-908	171	12	switching	switch	VERB
ijtc-908	171	13	on	on	ADP
ijtc-908	171	14	audit	audit	NOUN
ijtc-908	171	15	delay	delay	NOUN
ijtc-908	171	16	.	.	PUNCT
ijtc-908	172	1	gatr	gatr	ADJ
ijtc-908	172	2	journal	journal	NOUN
ijtc-908	172	3	of	of	ADP
ijtc-908	172	4	finance	finance	NOUN
ijtc-908	172	5	and	and	CCONJ
ijtc-908	172	6	banking	banking	NOUN
ijtc-908	172	7	review	review	NOUN
ijtc-908	172	8	,	,	PUNCT
ijtc-908	172	9	6(2	6(2	NUM
ijtc-908	172	10	)	)	PUNCT
ijtc-908	172	11	,	,	PUNCT
ijtc-908	172	12	108–117	108–117	NUM
ijtc-908	172	13	.	.	PUNCT
ijtc-908	173	1	https://doi.org/10.35609/jfbr.2021.6.2(4	https://doi.org/10.35609/jfbr.2021.6.2(4	SYM
ijtc-908	173	2	)	)	PUNCT
ijtc-908	174	1	ani	ani	PROPN
ijtc-908	174	2	,	,	PUNCT
ijtc-908	174	3	f.	f.	PROPN
ijtc-908	174	4	,	,	PUNCT
ijtc-908	174	5	chomsatu	chomsatu	PROPN
ijtc-908	174	6	,	,	PUNCT
ijtc-908	174	7	y.	y.	PROPN
ijtc-908	174	8	,	,	PUNCT
ijtc-908	174	9	dan	dan	PROPN
ijtc-908	174	10	dewi	dewi	PROPN
ijtc-908	174	11	,	,	PUNCT
ijtc-908	174	12	r.	r.	PROPN
ijtc-908	174	13	r.	r.	PROPN
ijtc-908	174	14	(	(	PUNCT
ijtc-908	174	15	2020	2020	NUM
ijtc-908	174	16	)	)	PUNCT
ijtc-908	174	17	.	.	PUNCT
ijtc-908	175	1	pengaruh	pengaruh	PROPN
ijtc-908	175	2	kinerja	kinerja	PROPN
ijtc-908	175	3	keuangan	keuangan	PROPN
ijtc-908	175	4	dan	dan	PROPN
ijtc-908	175	5	opini	opini	PROPN
ijtc-908	175	6	audit	audit	PROPN
ijtc-908	175	7	terhadap	terhadap	PROPN
ijtc-908	175	8	audit	audit	PROPN
ijtc-908	175	9	report	report	NOUN
ijtc-908	175	10	lag	lag	VERB
ijtc-908	175	11	pada	pada	PROPN
ijtc-908	175	12	perusahaan	perusahaan	PROPN
ijtc-908	175	13	perbankan	perbankan	PROPN
ijtc-908	175	14	2014	2014	NUM
ijtc-908	175	15	–	–	PUNCT
ijtc-908	175	16	2017	2017	NUM
ijtc-908	175	17	.	.	PUNCT
ijtc-908	176	1	jurnal	jurnal	ADJ
ijtc-908	176	2	riset	riset	PROPN
ijtc-908	176	3	akuntansi	akuntansi	PROPN
ijtc-908	176	4	&	&	CCONJ
ijtc-908	176	5	komputerisasi	komputerisasi	PROPN
ijtc-908	176	6	akuntansi	akuntansi	PROPN
ijtc-908	176	7	,	,	PUNCT
ijtc-908	176	8	11(2	11(2	NOUN
ijtc-908	176	9	)	)	PUNCT
ijtc-908	176	10	,	,	PUNCT
ijtc-908	176	11	191–211	191–211	NUM
ijtc-908	176	12	.	.	PUNCT
ijtc-908	177	1	annisa	annisa	NOUN
ijtc-908	177	2	,	,	PUNCT
ijtc-908	177	3	m.	m.	NOUN
ijtc-908	177	4	l.	l.	PROPN
ijtc-908	177	5	,	,	PUNCT
ijtc-908	177	6	&	&	CCONJ
ijtc-908	177	7	hamzah	hamzah	PROPN
ijtc-908	177	8	,	,	PUNCT
ijtc-908	177	9	r.	r.	PROPN
ijtc-908	177	10	s.	s.	PROPN
ijtc-908	177	11	(	(	PUNCT
ijtc-908	177	12	2021	2021	NUM
ijtc-908	177	13	)	)	PUNCT
ijtc-908	177	14	.	.	PUNCT
ijtc-908	178	1	influence	influence	NOUN
ijtc-908	178	2	of	of	ADP
ijtc-908	178	3	debt	debt	NOUN
ijtc-908	178	4	to	to	ADP
ijtc-908	178	5	equity	equity	NOUN
ijtc-908	178	6	ratio	ratio	NOUN
ijtc-908	178	7	,	,	PUNCT
ijtc-908	178	8	return	return	VERB
ijtc-908	178	9	on	on	ADP
ijtc-908	178	10	asset	asset	NOUN
ijtc-908	178	11	ratio	ratio	NOUN
ijtc-908	178	12	,	,	PUNCT
ijtc-908	178	13	and	and	CCONJ
ijtc-908	178	14	firm	firm	ADJ
ijtc-908	178	15	size	size	NOUN
ijtc-908	178	16	on	on	ADP
ijtc-908	178	17	audit	audit	NOUN
ijtc-908	178	18	delay	delay	NOUN
ijtc-908	178	19	.	.	PUNCT
ijtc-908	179	1	sriwijaya	sriwijaya	PROPN
ijtc-908	179	2	international	international	PROPN
ijtc-908	179	3	journal	journal	PROPN
ijtc-908	179	4	of	of	ADP
ijtc-908	179	5	dynamic	dynamic	ADJ
ijtc-908	179	6	economics	economic	NOUN
ijtc-908	179	7	and	and	CCONJ
ijtc-908	179	8	business	business	NOUN
ijtc-908	179	9	,	,	PUNCT
ijtc-908	179	10	4(4	4(4	NUM
ijtc-908	179	11	)	)	PUNCT
ijtc-908	179	12	,	,	PUNCT
ijtc-908	179	13	315	315	NUM
ijtc-908	179	14	.	.	PUNCT
ijtc-908	180	1	https://doi.org/10.29259/sijdeb.v4i4.315-324	https://doi.org/10.29259/sijdeb.v4i4.315-324	PROPN
ijtc-908	180	2	budisantoso	budisantoso	NOUN
ijtc-908	180	3	,	,	PUNCT
ijtc-908	180	4	t.	t.	PROPN
ijtc-908	180	5	,	,	PUNCT
ijtc-908	180	6	probohudono	probohudono	PROPN
ijtc-908	180	7	agung	agung	PROPN
ijtc-908	180	8	nur	nur	PROPN
ijtc-908	180	9	,	,	PUNCT
ijtc-908	180	10	rahmawati	rahmawati	NOUN
ijtc-908	180	11	,	,	PUNCT
ijtc-908	180	12	&	&	CCONJ
ijtc-908	180	13	bandi	bandi	PROPN
ijtc-908	180	14	.	.	PUNCT
ijtc-908	181	1	(	(	PUNCT
ijtc-908	181	2	2017	2017	NUM
ijtc-908	181	3	)	)	PUNCT
ijtc-908	181	4	.	.	PUNCT
ijtc-908	182	1	audit	audit	NOUN
ijtc-908	182	2	opinion	opinion	NOUN
ijtc-908	182	3	accuracy	accuracy	NOUN
ijtc-908	182	4	,	,	PUNCT
ijtc-908	182	5	corporate	corporate	ADJ
ijtc-908	182	6	governance	governance	NOUN
ijtc-908	182	7	and	and	CCONJ
ijtc-908	182	8	downward	downward	ADJ
ijtc-908	182	9	auditor	auditor	NOUN
ijtc-908	182	10	switching	switching	NOUN
ijtc-908	182	11	:	:	PUNCT
ijtc-908	182	12	a	a	DET
ijtc-908	182	13	study	study	NOUN
ijtc-908	182	14	of	of	ADP
ijtc-908	182	15	association	association	NOUN
ijtc-908	182	16	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-908	182	17	the	the	DET
ijtc-908	182	18	influence	influence	NOUN
ijtc-908	182	19	of	of	ADP
ijtc-908	182	20	audit	audit	NOUN
ijtc-908	182	21	opinion	opinion	NOUN
ijtc-908	182	22	,	,	PUNCT
ijtc-908	182	23	auditor	auditor	NOUN
ijtc-908	182	24	switching	switching	NOUN
ijtc-908	182	25	,	,	PUNCT
ijtc-908	182	26	and	and	CCONJ
ijtc-908	182	27	number	number	NOUN
ijtc-908	182	28	of	of	ADP
ijtc-908	182	29	audit	audit	NOUN
ijtc-908	182	30	committees	committee	NOUN
ijtc-908	182	31	on	on	ADP
ijtc-908	182	32	audit	audit	NOUN
ijtc-908	182	33	report	report	NOUN
ijtc-908	182	34	lag	lag	VERB
ijtc-908	182	35	tomasila	tomasila	NOUN
ijtc-908	182	36	and	and	CCONJ
ijtc-908	182	37	pangaribuan	pangaribuan	NOUN
ijtc-908	182	38	740	740	NUM
ijtc-908	182	39	|	|	ADV
ijtc-908	182	40	ilomata	ilomata	PROPN
ijtc-908	182	41	international	international	ADJ
ijtc-908	182	42	journal	journal	NOUN
ijtc-908	182	43	of	of	ADP
ijtc-908	182	44	tax	tax	PROPN
ijtc-908	182	45	&	&	CCONJ
ijtc-908	182	46	accounting	accounting	PROPN
ijtc-908	182	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	182	48	of	of	ADP
ijtc-908	182	49	southeast	southeast	ADJ
ijtc-908	182	50	asian	asian	ADJ
ijtc-908	182	51	nations	nations	PROPN
ijtc-908	182	52	economics	economic	NOUN
ijtc-908	182	53	community	community	PROPN
ijtc-908	182	54	.	.	PUNCT
ijtc-908	183	1	international	international	ADJ
ijtc-908	183	2	journal	journal	PROPN
ijtc-908	183	3	of	of	ADP
ijtc-908	183	4	economics	economic	NOUN
ijtc-908	183	5	and	and	CCONJ
ijtc-908	183	6	financial	financial	ADJ
ijtc-908	183	7	issues	issue	NOUN
ijtc-908	183	8	,	,	PUNCT
ijtc-908	183	9	7(5	7(5	NUM
ijtc-908	183	10	)	)	PUNCT
ijtc-908	183	11	,	,	PUNCT
ijtc-908	183	12	530–540	530–540	NUM
ijtc-908	183	13	.	.	PUNCT
ijtc-908	184	1	darmayanti	darmayanti	PROPN
ijtc-908	184	2	,	,	PUNCT
ijtc-908	184	3	n.	n.	PROPN
ijtc-908	184	4	,	,	PUNCT
ijtc-908	184	5	africa	africa	PROPN
ijtc-908	184	6	,	,	PUNCT
ijtc-908	184	7	l.	l.	PROPN
ijtc-908	184	8	a.	a.	PROPN
ijtc-908	184	9	,	,	PUNCT
ijtc-908	184	10	&	&	CCONJ
ijtc-908	184	11	mildawati	mildawati	PROPN
ijtc-908	184	12	,	,	PUNCT
ijtc-908	184	13	t.	t.	PROPN
ijtc-908	184	14	(	(	PUNCT
ijtc-908	184	15	2021	2021	NUM
ijtc-908	184	16	)	)	PUNCT
ijtc-908	184	17	.	.	PUNCT
ijtc-908	185	1	the	the	DET
ijtc-908	185	2	effect	effect	NOUN
ijtc-908	185	3	of	of	ADP
ijtc-908	185	4	audit	audit	NOUN
ijtc-908	185	5	opinion	opinion	NOUN
ijtc-908	185	6	,	,	PUNCT
ijtc-908	185	7	financial	financial	ADJ
ijtc-908	185	8	distress	distress	NOUN
ijtc-908	185	9	,	,	PUNCT
ijtc-908	185	10	audit	audit	NOUN
ijtc-908	185	11	delay	delay	NOUN
ijtc-908	185	12	,	,	PUNCT
ijtc-908	185	13	change	change	NOUN
ijtc-908	185	14	of	of	ADP
ijtc-908	185	15	management	management	NOUN
ijtc-908	185	16	on	on	ADP
ijtc-908	185	17	auditor	auditor	NOUN
ijtc-908	185	18	switching	switching	NOUN
ijtc-908	185	19	.	.	PUNCT
ijtc-908	186	1	international	international	ADJ
ijtc-908	186	2	journal	journal	PROPN
ijtc-908	186	3	of	of	ADP
ijtc-908	186	4	economics	economic	NOUN
ijtc-908	186	5	and	and	CCONJ
ijtc-908	186	6	finance	finance	NOUN
ijtc-908	186	7	studies	study	NOUN
ijtc-908	186	8	,	,	PUNCT
ijtc-908	186	9	13(1	13(1	NUM
ijtc-908	186	10	)	)	PUNCT
ijtc-908	186	11	,	,	PUNCT
ijtc-908	186	12	173–193	173–193	NUM
ijtc-908	186	13	.	.	PUNCT
ijtc-908	187	1	https://doi.org/10.34109/ijefs.202112230	https://doi.org/10.34109/ijefs.202112230	PROPN
ijtc-908	187	2	dzulkifli	dzulkifli	PROPN
ijtc-908	187	3	,	,	PUNCT
ijtc-908	187	4	&	&	CCONJ
ijtc-908	187	5	dewayanto	dewayanto	PROPN
ijtc-908	187	6	,	,	PUNCT
ijtc-908	187	7	t.	t.	PROPN
ijtc-908	187	8	(	(	PUNCT
ijtc-908	187	9	2022	2022	NUM
ijtc-908	187	10	)	)	PUNCT
ijtc-908	187	11	.	.	PUNCT
ijtc-908	188	1	pengaruh	pengaruh	PROPN
ijtc-908	188	2	dewan	dewan	PROPN
ijtc-908	188	3	komisaris	komisaris	PROPN
ijtc-908	188	4	independen	independen	PROPN
ijtc-908	188	5	,	,	PUNCT
ijtc-908	188	6	ukuran	ukuran	ADJ
ijtc-908	188	7	komite	komite	ADJ
ijtc-908	188	8	audit	audit	NOUN
ijtc-908	188	9	,	,	PUNCT
ijtc-908	188	10	keahlian	keahlian	ADJ
ijtc-908	188	11	komite	komite	ADJ
ijtc-908	188	12	audit	audit	NOUN
ijtc-908	188	13	,	,	PUNCT
ijtc-908	188	14	rapat	rapat	PROPN
ijtc-908	188	15	komite	komite	ADJ
ijtc-908	188	16	audit	audit	NOUN
ijtc-908	188	17	,	,	PUNCT
ijtc-908	188	18	rapat	rapat	PROPN
ijtc-908	188	19	dewan	dewan	PROPN
ijtc-908	188	20	pengawas	pengawa	VERB
ijtc-908	188	21	syariah	syariah	PROPN
ijtc-908	188	22	terhadap	terhadap	PROPN
ijtc-908	188	23	audit	audit	PROPN
ijtc-908	188	24	report	report	NOUN
ijtc-908	188	25	lag	lag	VERB
ijtc-908	188	26	.	.	PUNCT
ijtc-908	189	1	diponegoro	diponegoro	PROPN
ijtc-908	189	2	journal	journal	PROPN
ijtc-908	189	3	of	of	ADP
ijtc-908	189	4	accounting	accounting	NOUN
ijtc-908	189	5	,	,	PUNCT
ijtc-908	189	6	11(2	11(2	NUM
ijtc-908	189	7	)	)	PUNCT
ijtc-908	189	8	,	,	PUNCT
ijtc-908	189	9	1–11	1–11	PROPN
ijtc-908	189	10	.	.	PUNCT
ijtc-908	190	1	fujianti	fujianti	PROPN
ijtc-908	190	2	,	,	PUNCT
ijtc-908	190	3	l.	l.	PROPN
ijtc-908	190	4	,	,	PUNCT
ijtc-908	190	5	&	&	CCONJ
ijtc-908	190	6	satria	satria	PROPN
ijtc-908	190	7	,	,	PUNCT
ijtc-908	190	8	i.	i.	PROPN
ijtc-908	190	9	(	(	PUNCT
ijtc-908	190	10	2020	2020	NUM
ijtc-908	190	11	)	)	PUNCT
ijtc-908	190	12	.	.	PUNCT
ijtc-908	191	1	firm	firm	ADJ
ijtc-908	191	2	size	size	NOUN
ijtc-908	191	3	,	,	PUNCT
ijtc-908	191	4	profitability	profitability	NOUN
ijtc-908	191	5	,	,	PUNCT
ijtc-908	191	6	leverage	leverage	NOUN
ijtc-908	191	7	as	as	ADP
ijtc-908	191	8	determinants	determinant	NOUN
ijtc-908	191	9	of	of	ADP
ijtc-908	191	10	audit	audit	NOUN
ijtc-908	191	11	report	report	NOUN
ijtc-908	191	12	lag	lag	VERB
ijtc-908	191	13	:	:	PUNCT
ijtc-908	191	14	evidence	evidence	NOUN
ijtc-908	191	15	from	from	ADP
ijtc-908	191	16	indonesia	indonesia	PROPN
ijtc-908	191	17	.	.	PUNCT
ijtc-908	192	1	international	international	ADJ
ijtc-908	192	2	journal	journal	PROPN
ijtc-908	192	3	of	of	ADP
ijtc-908	192	4	financial	financial	ADJ
ijtc-908	192	5	research	research	NOUN
ijtc-908	192	6	,	,	PUNCT
ijtc-908	192	7	11(2	11(2	NUM
ijtc-908	192	8	)	)	PUNCT
ijtc-908	192	9	.	.	PUNCT
ijtc-908	193	1	https://doi.org/10.5430/ijfr.v11n2p61	https://doi.org/10.5430/ijfr.v11n2p61	NOUN
ijtc-908	193	2	ginting	ginting	NOUN
ijtc-908	193	3	,	,	PUNCT
ijtc-908	193	4	c.	c.	PROPN
ijtc-908	193	5	u.	u.	PROPN
ijtc-908	193	6	,	,	PUNCT
ijtc-908	193	7	&	&	CCONJ
ijtc-908	193	8	hidayat	hidayat	PROPN
ijtc-908	193	9	,	,	PUNCT
ijtc-908	193	10	w.	w.	PROPN
ijtc-908	193	11	(	(	PUNCT
ijtc-908	193	12	2019	2019	NUM
ijtc-908	193	13	)	)	PUNCT
ijtc-908	193	14	.	.	PUNCT
ijtc-908	194	1	the	the	DET
ijtc-908	194	2	effect	effect	NOUN
ijtc-908	194	3	of	of	ADP
ijtc-908	194	4	a	a	DET
ijtc-908	194	5	fraudulent	fraudulent	ADJ
ijtc-908	194	6	financial	financial	ADJ
ijtc-908	194	7	statement	statement	NOUN
ijtc-908	194	8	,	,	PUNCT
ijtc-908	194	9	firm	firm	ADJ
ijtc-908	194	10	size	size	NOUN
ijtc-908	194	11	,	,	PUNCT
ijtc-908	194	12	profitability	profitability	NOUN
ijtc-908	194	13	,	,	PUNCT
ijtc-908	194	14	and	and	CCONJ
ijtc-908	194	15	audit	audit	NOUN
ijtc-908	194	16	firm	firm	ADJ
ijtc-908	194	17	size	size	NOUN
ijtc-908	194	18	on	on	ADP
ijtc-908	194	19	audit	audit	NOUN
ijtc-908	194	20	delay	delay	NOUN
ijtc-908	194	21	.	.	PUNCT
ijtc-908	195	1	international	international	ADJ
ijtc-908	195	2	journal	journal	PROPN
ijtc-908	195	3	of	of	ADP
ijtc-908	195	4	innovation	innovation	NOUN
ijtc-908	195	5	,	,	PUNCT
ijtc-908	195	6	creativity	creativity	NOUN
ijtc-908	195	7	and	and	CCONJ
ijtc-908	195	8	change	change	NOUN
ijtc-908	195	9	,	,	PUNCT
ijtc-908	195	10	9(7	9(7	NUM
ijtc-908	195	11	)	)	PUNCT
ijtc-908	195	12	,	,	PUNCT
ijtc-908	195	13	323–341	323–341	NUM
ijtc-908	195	14	.	.	PUNCT
ijtc-908	196	1	hanafi	hanafi	PROPN
ijtc-908	196	2	,	,	PUNCT
ijtc-908	196	3	k.	k.	PROPN
ijtc-908	196	4	,	,	PUNCT
ijtc-908	196	5	&	&	CCONJ
ijtc-908	196	6	usman	usman	PROPN
ijtc-908	196	7	,	,	PUNCT
ijtc-908	196	8	a.	a.	NOUN
ijtc-908	196	9	(	(	PUNCT
ijtc-908	196	10	2017	2017	NUM
ijtc-908	196	11	)	)	PUNCT
ijtc-908	196	12	.	.	PUNCT
ijtc-908	197	1	company	company	NOUN
ijtc-908	197	2	size	size	NOUN
ijtc-908	197	3	,	,	PUNCT
ijtc-908	197	4	profitability	profitability	NOUN
ijtc-908	197	5	,	,	PUNCT
ijtc-908	197	6	and	and	CCONJ
ijtc-908	197	7	auditor	auditor	NOUN
ijtc-908	197	8	opinion	opinion	NOUN
ijtc-908	197	9	influence	influence	NOUN
ijtc-908	197	10	to	to	PART
ijtc-908	197	11	audit	audit	VERB
ijtc-908	197	12	report	report	NOUN
ijtc-908	197	13	lag	lag	VERB
ijtc-908	197	14	on	on	ADP
ijtc-908	197	15	registered	register	VERB
ijtc-908	197	16	manufacturing	manufacturing	NOUN
ijtc-908	197	17	company	company	NOUN
ijtc-908	197	18	in	in	ADP
ijtc-908	197	19	indonesia	indonesia	PROPN
ijtc-908	197	20	stock	stock	PROPN
ijtc-908	197	21	exchange	exchange	PROPN
ijtc-908	197	22	.	.	PUNCT
ijtc-908	198	1	353–367	353–367	NUM
ijtc-908	198	2	.	.	PUNCT
ijtc-908	199	1	hasan	hasan	PROPN
ijtc-908	199	2	,	,	PUNCT
ijtc-908	199	3	s.	s.	PROPN
ijtc-908	199	4	,	,	PUNCT
ijtc-908	199	5	kassim	kassim	PROPN
ijtc-908	199	6	,	,	PUNCT
ijtc-908	199	7	a.	a.	PROPN
ijtc-908	199	8	a.	a.	NOUN
ijtc-908	199	9	m.	m.	PROPN
ijtc-908	199	10	,	,	PUNCT
ijtc-908	199	11	&	&	CCONJ
ijtc-908	199	12	hamid	hamid	PROPN
ijtc-908	199	13	,	,	PUNCT
ijtc-908	199	14	m.	m.	NOUN
ijtc-908	199	15	a.	a.	NOUN
ijtc-908	199	16	a.	a.	PROPN
ijtc-908	199	17	(	(	PUNCT
ijtc-908	199	18	2020	2020	NUM
ijtc-908	199	19	)	)	PUNCT
ijtc-908	199	20	.	.	PUNCT
ijtc-908	200	1	the	the	DET
ijtc-908	200	2	impact	impact	NOUN
ijtc-908	200	3	of	of	ADP
ijtc-908	200	4	audit	audit	NOUN
ijtc-908	200	5	quality	quality	NOUN
ijtc-908	200	6	,	,	PUNCT
ijtc-908	200	7	audit	audit	NOUN
ijtc-908	200	8	committee	committee	NOUN
ijtc-908	200	9	and	and	CCONJ
ijtc-908	200	10	financial	financial	ADJ
ijtc-908	200	11	reporting	reporting	NOUN
ijtc-908	200	12	quality	quality	NOUN
ijtc-908	200	13	:	:	PUNCT
ijtc-908	200	14	evidence	evidence	NOUN
ijtc-908	200	15	from	from	ADP
ijtc-908	200	16	malaysia	malaysia	PROPN
ijtc-908	200	17	.	.	PUNCT
ijtc-908	201	1	international	international	ADJ
ijtc-908	201	2	journal	journal	PROPN
ijtc-908	201	3	of	of	ADP
ijtc-908	201	4	economics	economic	NOUN
ijtc-908	201	5	and	and	CCONJ
ijtc-908	201	6	financial	financial	ADJ
ijtc-908	201	7	issues	issue	NOUN
ijtc-908	201	8	,	,	PUNCT
ijtc-908	201	9	10(5	10(5	NUM
ijtc-908	201	10	)	)	PUNCT
ijtc-908	201	11	,	,	PUNCT
ijtc-908	201	12	272–281	272–281	NUM
ijtc-908	201	13	.	.	PUNCT
ijtc-908	201	14	https://doi.org/10.32479/ijefi.10136	https://doi.org/10.32479/ijefi.10136	ADJ
ijtc-908	201	15	jura	jura	NOUN
ijtc-908	201	16	,	,	PUNCT
ijtc-908	201	17	j.	j.	PROPN
ijtc-908	201	18	v.	v.	PROPN
ijtc-908	201	19	j.	j.	PROPN
ijtc-908	201	20	,	,	PUNCT
ijtc-908	201	21	&	&	CCONJ
ijtc-908	201	22	tewu	tewu	NOUN
ijtc-908	201	23	,	,	PUNCT
ijtc-908	201	24	m.	m.	NOUN
ijtc-908	201	25	d.	d.	PROPN
ijtc-908	201	26	(	(	PUNCT
ijtc-908	201	27	2021	2021	NUM
ijtc-908	201	28	)	)	PUNCT
ijtc-908	201	29	.	.	PUNCT
ijtc-908	202	1	factors	factor	NOUN
ijtc-908	202	2	affecting	affect	VERB
ijtc-908	202	3	audit	audit	NOUN
ijtc-908	202	4	report	report	NOUN
ijtc-908	202	5	lag	lag	NOUN
ijtc-908	202	6	(	(	PUNCT
ijtc-908	202	7	empirical	empirical	ADJ
ijtc-908	202	8	studies	study	NOUN
ijtc-908	202	9	on	on	ADP
ijtc-908	202	10	manufacturing	manufacture	VERB
ijtc-908	202	11	listed	list	VERB
ijtc-908	202	12	companies	company	NOUN
ijtc-908	202	13	on	on	ADP
ijtc-908	202	14	the	the	DET
ijtc-908	202	15	indonesia	indonesia	PROPN
ijtc-908	202	16	stock	stock	PROPN
ijtc-908	202	17	exchange	exchange	PROPN
ijtc-908	202	18	)	)	PUNCT
ijtc-908	202	19	.	.	PUNCT
ijtc-908	203	1	petra	petra	PROPN
ijtc-908	203	2	international	international	PROPN
ijtc-908	203	3	journal	journal	PROPN
ijtc-908	203	4	of	of	ADP
ijtc-908	203	5	business	business	NOUN
ijtc-908	203	6	studies	study	NOUN
ijtc-908	203	7	,	,	PUNCT
ijtc-908	203	8	4(1	4(1	NOUN
ijtc-908	203	9	)	)	PUNCT
ijtc-908	203	10	,	,	PUNCT
ijtc-908	203	11	44–54	44–54	NUM
ijtc-908	203	12	.	.	PUNCT
ijtc-908	204	1	https://doi.org/10.9744/ijbs.4.1.44-54	https://doi.org/10.9744/ijbs.4.1.44-54	PROPN
ijtc-908	204	2	kurniawan	kurniawan	PROPN
ijtc-908	204	3	,	,	PUNCT
ijtc-908	204	4	k.	k.	PROPN
ijtc-908	204	5	f.	f.	PROPN
ijtc-908	204	6	,	,	PUNCT
ijtc-908	204	7	&	&	CCONJ
ijtc-908	204	8	mutmainah	mutmainah	PROPN
ijtc-908	204	9	,	,	PUNCT
ijtc-908	204	10	s.	s.	PROPN
ijtc-908	204	11	(	(	PUNCT
ijtc-908	204	12	2020	2020	NUM
ijtc-908	204	13	)	)	PUNCT
ijtc-908	204	14	.	.	PUNCT
ijtc-908	205	1	pengaruh	pengaruh	NOUN
ijtc-908	205	2	karakteristik	karakteristik	PROPN
ijtc-908	205	3	komite	komite	ADJ
ijtc-908	205	4	audit	audit	PROPN
ijtc-908	205	5	terhadap	terhadap	PROPN
ijtc-908	205	6	ketepatan	ketepatan	PROPN
ijtc-908	205	7	waktu	waktu	PROPN
ijtc-908	205	8	pelaporan	pelaporan	PROPN
ijtc-908	205	9	keuangan	keuangan	PROPN
ijtc-908	205	10	perusahaan	perusahaan	PROPN
ijtc-908	205	11	.	.	PUNCT
ijtc-908	206	1	3(1	3(1	NUM
ijtc-908	206	2	)	)	PUNCT
ijtc-908	206	3	,	,	PUNCT
ijtc-908	207	1	30–49	30–49	NUM
ijtc-908	207	2	.	.	PUNCT
ijtc-908	207	3	made	make	VERB
ijtc-908	207	4	,	,	PUNCT
ijtc-908	207	5	s.	s.	PROPN
ijtc-908	207	6	n.	n.	PROPN
ijtc-908	207	7	,	,	PUNCT
ijtc-908	207	8	budhananda	budhananda	NOUN
ijtc-908	207	9	,	,	PUNCT
ijtc-908	207	10	m.	m.	NOUN
ijtc-908	207	11	i.	i.	PROPN
ijtc-908	207	12	a.	a.	PROPN
ijtc-908	207	13	,	,	PUNCT
ijtc-908	207	14	&	&	CCONJ
ijtc-908	207	15	mirah	mirah	PROPN
ijtc-908	207	16	,	,	PUNCT
ijtc-908	207	17	m.	m.	PROPN
ijtc-908	207	18	n.	n.	PROPN
ijtc-908	207	19	k.	k.	PROPN
ijtc-908	207	20	(	(	PUNCT
ijtc-908	207	21	2021	2021	NUM
ijtc-908	207	22	)	)	PUNCT
ijtc-908	207	23	.	.	PUNCT
ijtc-908	208	1	pengaruh	pengaruh	NOUN
ijtc-908	208	2	ukuran	ukuran	PROPN
ijtc-908	208	3	perusahaan	perusahaan	PROPN
ijtc-908	208	4	.	.	PUNCT
ijtc-908	209	1	krisna	krisna	PROPN
ijtc-908	209	2	,	,	PUNCT
ijtc-908	209	3	13(1	13(1	NUM
ijtc-908	209	4	)	)	PUNCT
ijtc-908	209	5	,	,	PUNCT
ijtc-908	209	6	29	29	NUM
ijtc-908	209	7	.	.	PUNCT
ijtc-908	210	1	mbandlwa	mbandlwa	PROPN
ijtc-908	210	2	,	,	PUNCT
ijtc-908	210	3	z.	z.	PROPN
ijtc-908	210	4	(	(	PUNCT
ijtc-908	210	5	2022	2022	NUM
ijtc-908	210	6	)	)	PUNCT
ijtc-908	210	7	.	.	PUNCT
ijtc-908	211	1	the	the	DET
ijtc-908	211	2	investigation	investigation	NOUN
ijtc-908	211	3	of	of	ADP
ijtc-908	211	4	the	the	DET
ijtc-908	211	5	disparities	disparity	NOUN
ijtc-908	211	6	between	between	ADP
ijtc-908	211	7	unqualified	unqualified	ADJ
ijtc-908	211	8	audit	audit	NOUN
ijtc-908	211	9	opinion	opinion	NOUN
ijtc-908	211	10	and	and	CCONJ
ijtc-908	211	11	effective	effective	ADJ
ijtc-908	211	12	public	public	ADJ
ijtc-908	211	13	service	service	NOUN
ijtc-908	211	14	delivery	delivery	NOUN
ijtc-908	211	15	.	.	PUNCT
ijtc-908	212	1	international	international	ADJ
ijtc-908	212	2	journal	journal	NOUN
ijtc-908	212	3	of	of	ADP
ijtc-908	212	4	special	special	ADJ
ijtc-908	212	5	education	education	NOUN
ijtc-908	212	6	,	,	PUNCT
ijtc-908	212	7	37(june	37(june	NUM
ijtc-908	212	8	)	)	PUNCT
ijtc-908	212	9	,	,	PUNCT
ijtc-908	212	10	10981	10981	NUM
ijtc-908	212	11	–	–	PUNCT
ijtc-908	212	12	11004	11004	NUM
ijtc-908	212	13	.	.	PUNCT
ijtc-908	213	1	muda	muda	PROPN
ijtc-908	213	2	,	,	PUNCT
ijtc-908	213	3	i.	i.	PROPN
ijtc-908	213	4	,	,	PUNCT
ijtc-908	213	5	limanto	limanto	PROPN
ijtc-908	213	6	,	,	PUNCT
ijtc-908	213	7	c.	c.	NOUN
ijtc-908	213	8	,	,	PUNCT
ijtc-908	213	9	&	&	CCONJ
ijtc-908	213	10	erlina	erlina	ADJ
ijtc-908	213	11	.	.	PUNCT
ijtc-908	214	1	(	(	PUNCT
ijtc-908	214	2	2020	2020	NUM
ijtc-908	214	3	)	)	PUNCT
ijtc-908	214	4	.	.	PUNCT
ijtc-908	215	1	an	an	DET
ijtc-908	215	2	examination	examination	NOUN
ijtc-908	215	3	of	of	ADP
ijtc-908	215	4	audit	audit	NOUN
ijtc-908	215	5	delay	delay	NOUN
ijtc-908	215	6	:	:	PUNCT
ijtc-908	215	7	testing	test	VERB
ijtc-908	215	8	several	several	ADJ
ijtc-908	215	9	factors	factor	NOUN
ijtc-908	215	10	of	of	ADP
ijtc-908	215	11	banking	banking	NOUN
ijtc-908	215	12	issuers	issuer	NOUN
ijtc-908	215	13	as	as	SCONJ
ijtc-908	215	14	implement	implement	ADJ
ijtc-908	215	15	global	global	ADJ
ijtc-908	215	16	reporting	reporting	NOUN
ijtc-908	215	17	initiative	initiative	NOUN
ijtc-908	215	18	(	(	PUNCT
ijtc-908	215	19	gri	gri	PROPN
ijtc-908	215	20	)	)	PUNCT
ijtc-908	215	21	general	general	ADJ
ijtc-908	215	22	disclosures	disclosure	NOUN
ijtc-908	215	23	section	section	NOUN
ijtc-908	215	24	reporting	reporting	NOUN
ijtc-908	215	25	practice	practice	NOUN
ijtc-908	215	26	.	.	PUNCT
ijtc-908	216	1	quality	quality	NOUN
ijtc-908	216	2	access	access	NOUN
ijtc-908	216	3	to	to	ADP
ijtc-908	216	4	success	success	NOUN
ijtc-908	216	5	,	,	PUNCT
ijtc-908	216	6	21(178	21(178	NOUN
ijtc-908	216	7	)	)	PUNCT
ijtc-908	216	8	,	,	PUNCT
ijtc-908	216	9	114–121	114–121	NUM
ijtc-908	216	10	.	.	PUNCT
ijtc-908	216	11	nawangsari	nawangsari	PROPN
ijtc-908	216	12	,	,	PUNCT
ijtc-908	216	13	f.	f.	PROPN
ijtc-908	216	14	y.	y.	PROPN
ijtc-908	216	15	,	,	PUNCT
ijtc-908	216	16	&	&	CCONJ
ijtc-908	216	17	iswajuni	iswajuni	PROPN
ijtc-908	216	18	,	,	PUNCT
ijtc-908	216	19	i.	i.	PROPN
ijtc-908	216	20	(	(	PUNCT
ijtc-908	216	21	2019	2019	NUM
ijtc-908	216	22	)	)	PUNCT
ijtc-908	216	23	.	.	PUNCT
ijtc-908	217	1	the	the	DET
ijtc-908	217	2	effects	effect	NOUN
ijtc-908	217	3	of	of	ADP
ijtc-908	217	4	auditor	auditor	NOUN
ijtc-908	217	5	switching	switch	VERB
ijtc-908	217	6	towards	towards	ADP
ijtc-908	217	7	abnormal	abnormal	ADJ
ijtc-908	217	8	return	return	NOUN
ijtc-908	217	9	in	in	ADP
ijtc-908	217	10	manufacturing	manufacturing	NOUN
ijtc-908	217	11	company	company	NOUN
ijtc-908	217	12	.	.	PUNCT
ijtc-908	218	1	asian	asian	ADJ
ijtc-908	218	2	journal	journal	PROPN
ijtc-908	218	3	of	of	ADP
ijtc-908	218	4	accounting	accounting	NOUN
ijtc-908	218	5	research	research	NOUN
ijtc-908	218	6	,	,	PUNCT
ijtc-908	218	7	4(1	4(1	NOUN
ijtc-908	218	8	)	)	PUNCT
ijtc-908	218	9	,	,	PUNCT
ijtc-908	218	10	157–168	157–168	NUM
ijtc-908	218	11	.	.	PUNCT
ijtc-908	219	1	https://doi.org/10.1108/ajar-05-2019-0040	https://doi.org/10.1108/ajar-05-2019-0040	PROPN
ijtc-908	219	2	nguyen	nguyen	NOUN
ijtc-908	219	3	,	,	PUNCT
ijtc-908	219	4	x.	x.	PROPN
ijtc-908	219	5	h.	h.	PROPN
ijtc-908	219	6	,	,	PUNCT
ijtc-908	219	7	&	&	CCONJ
ijtc-908	219	8	trinh	trinh	PROPN
ijtc-908	219	9	,	,	PUNCT
ijtc-908	219	10	h.	h.	PROPN
ijtc-908	219	11	t.	t.	PROPN
ijtc-908	219	12	(	(	PUNCT
ijtc-908	219	13	2020	2020	NUM
ijtc-908	219	14	)	)	PUNCT
ijtc-908	219	15	.	.	PUNCT
ijtc-908	220	1	corporate	corporate	ADJ
ijtc-908	220	2	social	social	ADJ
ijtc-908	220	3	responsibility	responsibility	NOUN
ijtc-908	220	4	and	and	CCONJ
ijtc-908	220	5	the	the	DET
ijtc-908	220	6	non	non	ADJ
ijtc-908	220	7	-	-	ADJ
ijtc-908	220	8	linear	linear	ADJ
ijtc-908	220	9	effect	effect	NOUN
ijtc-908	220	10	on	on	ADP
ijtc-908	220	11	audit	audit	NOUN
ijtc-908	220	12	opinion	opinion	NOUN
ijtc-908	220	13	for	for	ADP
ijtc-908	220	14	energy	energy	NOUN
ijtc-908	220	15	firms	firm	NOUN
ijtc-908	220	16	in	in	ADP
ijtc-908	220	17	vietnam	vietnam	PROPN
ijtc-908	220	18	.	.	PUNCT
ijtc-908	221	1	cogent	cogent	NOUN
ijtc-908	221	2	business	business	NOUN
ijtc-908	221	3	and	and	CCONJ
ijtc-908	221	4	management	management	NOUN
ijtc-908	221	5	,	,	PUNCT
ijtc-908	221	6	7(1	7(1	NUM
ijtc-908	221	7	)	)	PUNCT
ijtc-908	221	8	.	.	PUNCT
ijtc-908	222	1	https://doi.org/10.1080/23311975.2020.1757841	https://doi.org/10.1080/23311975.2020.1757841	PROPN
ijtc-908	223	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-908	223	2	the	the	DET
ijtc-908	223	3	influence	influence	NOUN
ijtc-908	223	4	of	of	ADP
ijtc-908	223	5	audit	audit	NOUN
ijtc-908	223	6	opinion	opinion	NOUN
ijtc-908	223	7	,	,	PUNCT
ijtc-908	223	8	auditor	auditor	NOUN
ijtc-908	223	9	switching	switching	NOUN
ijtc-908	223	10	,	,	PUNCT
ijtc-908	223	11	and	and	CCONJ
ijtc-908	223	12	number	number	NOUN
ijtc-908	223	13	of	of	ADP
ijtc-908	223	14	audit	audit	NOUN
ijtc-908	223	15	committees	committee	NOUN
ijtc-908	223	16	on	on	ADP
ijtc-908	223	17	audit	audit	NOUN
ijtc-908	223	18	report	report	NOUN
ijtc-908	223	19	lag	lag	VERB
ijtc-908	223	20	tomasila	tomasila	NOUN
ijtc-908	223	21	and	and	CCONJ
ijtc-908	223	22	pangaribuan	pangaribuan	NOUN
ijtc-908	223	23	741	741	NUM
ijtc-908	223	24	|	|	ADV
ijtc-908	223	25	ilomata	ilomata	PROPN
ijtc-908	223	26	international	international	ADJ
ijtc-908	223	27	journal	journal	NOUN
ijtc-908	223	28	of	of	ADP
ijtc-908	223	29	tax	tax	PROPN
ijtc-908	223	30	&	&	CCONJ
ijtc-908	223	31	accounting	accounting	PROPN
ijtc-908	223	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-908	223	33	pangaribuan	pangaribuan	PROPN
ijtc-908	223	34	,	,	PUNCT
ijtc-908	223	35	h.	h.	PROPN
ijtc-908	223	36	,	,	PUNCT
ijtc-908	223	37	sihombing	sihombing	PROPN
ijtc-908	223	38	,	,	PUNCT
ijtc-908	223	39	j.	j.	PROPN
ijtc-908	223	40	,	,	PUNCT
ijtc-908	223	41	popoola	popoola	PROPN
ijtc-908	223	42	,	,	PUNCT
ijtc-908	223	43	o.	o.	PROPN
ijtc-908	223	44	m.	m.	PROPN
ijtc-908	223	45	j.	j.	PROPN
ijtc-908	223	46	,	,	PUNCT
ijtc-908	223	47	&	&	CCONJ
ijtc-908	223	48	sinaga	sinaga	NOUN
ijtc-908	223	49	,	,	PUNCT
ijtc-908	223	50	a.	a.	NOUN
ijtc-908	223	51	m.	m.	PROPN
ijtc-908	223	52	n.	n.	PROPN
ijtc-908	223	53	(	(	PUNCT
ijtc-908	223	54	2019	2019	NUM
ijtc-908	223	55	)	)	PUNCT
ijtc-908	223	56	.	.	PUNCT
ijtc-908	224	1	an	an	DET
ijtc-908	224	2	examination	examination	NOUN
ijtc-908	224	3	of	of	ADP
ijtc-908	224	4	voluntary	voluntary	ADJ
ijtc-908	224	5	disclosure	disclosure	NOUN
ijtc-908	224	6	,	,	PUNCT
ijtc-908	224	7	independent	independent	ADJ
ijtc-908	224	8	board	board	NOUN
ijtc-908	224	9	,	,	PUNCT
ijtc-908	224	10	independent	independent	ADJ
ijtc-908	224	11	audit	audit	NOUN
ijtc-908	224	12	committee	committee	NOUN
ijtc-908	224	13	and	and	CCONJ
ijtc-908	224	14	institutional	institutional	ADJ
ijtc-908	224	15	ownership	ownership	NOUN
ijtc-908	224	16	.	.	PUNCT
ijtc-908	225	1	indian	indian	ADJ
ijtc-908	225	2	-	-	PUNCT
ijtc-908	225	3	pacific	pacific	PROPN
ijtc-908	225	4	journal	journal	NOUN
ijtc-908	225	5	of	of	ADP
ijtc-908	225	6	accounting	accounting	NOUN
ijtc-908	225	7	and	and	CCONJ
ijtc-908	225	8	finance	finance	NOUN
ijtc-908	225	9	,	,	PUNCT
ijtc-908	225	10	3(2	3(2	NUM
ijtc-908	225	11	)	)	PUNCT
ijtc-908	225	12	,	,	PUNCT
ijtc-908	225	13	52–67	52–67	NUM
ijtc-908	225	14	.	.	PUNCT
ijtc-908	226	1	https://doi.org/10.52962/ipjaf.2019.3.2.68	https://doi.org/10.52962/ipjaf.2019.3.2.68	NOUN
ijtc-908	226	2	purwanti	purwanti	NOUN
ijtc-908	226	3	,	,	PUNCT
ijtc-908	226	4	t.	t.	PROPN
ijtc-908	226	5	(	(	PUNCT
ijtc-908	226	6	2022	2022	NUM
ijtc-908	226	7	)	)	PUNCT
ijtc-908	226	8	.	.	PUNCT
ijtc-908	227	1	bei	bei	NOUN
ijtc-908	227	2	beri	beri	PROPN
ijtc-908	227	3	sanksi	sanksi	PROPN
ijtc-908	227	4	91	91	NUM
ijtc-908	227	5	emiten	emiten	PROPN
ijtc-908	227	6	yang	yang	PROPN
ijtc-908	227	7	belum	belum	PROPN
ijtc-908	227	8	setor	setor	PROPN
ijtc-908	227	9	lapkeu	lapkeu	PROPN
ijtc-908	227	10	tahun	tahun	PROPN
ijtc-908	227	11	2021	2021	NUM
ijtc-908	227	12	.	.	PUNCT
ijtc-908	228	1	cnbc	cnbc	PROPN
ijtc-908	228	2	indonesia	indonesia	PROPN
ijtc-908	228	3	.	.	PROPN
ijtc-908	229	1	https://www.cnbcindonesia.com/market/20220513084151-17-338687/bei-berisanksi-91-emiten-yang-belum-setor-lapkeu-tahun-2021	https://www.cnbcindonesia.com/market/20220513084151-17-338687/bei-berisanksi-91-emiten-yang-belum-setor-lapkeu-tahun-2021	PROPN
ijtc-908	229	2	ramli	ramli	PROPN
ijtc-908	229	3	,	,	PUNCT
ijtc-908	229	4	r.	r.	PROPN
ijtc-908	229	5	r.	r.	PROPN
ijtc-908	229	6	(	(	PUNCT
ijtc-908	229	7	2023	2023	NUM
ijtc-908	229	8	)	)	PUNCT
ijtc-908	229	9	.	.	PUNCT
ijtc-908	230	1	daftar	daftar	PROPN
ijtc-908	230	2	32	32	NUM
ijtc-908	230	3	emiten	emiten	PROPN
ijtc-908	230	4	yang	yang	PROPN
ijtc-908	230	5	didenda	didenda	PROPN
ijtc-908	231	1	rp	rp	PROPN
ijtc-908	231	2	150	150	NUM
ijtc-908	231	3	juta	juta	PROPN
ijtc-908	231	4	karena	karena	PROPN
ijtc-908	231	5	belum	belum	PROPN
ijtc-908	231	6	sampaikan	sampaikan	PROPN
ijtc-908	231	7	laporan	laporan	PROPN
ijtc-908	231	8	keuangan	keuangan	PROPN
ijtc-908	231	9	.	.	PUNCT
ijtc-908	232	1	kompas.com	kompas.com	X
ijtc-908	232	2	.	.	PUNCT
ijtc-908	232	3	https://money.kompas.com/read/2023/02/10/183000526/daftar-32-emiten-yangdidenda-rp-150-juta-karena-belum-sampaikan-laporan	https://money.kompas.com/read/2023/02/10/183000526/daftar-32-emiten-yangdidenda-rp-150-juta-karena-belum-sampaikan-laporan	PROPN
ijtc-908	232	4	reid	reid	PROPN
ijtc-908	232	5	,	,	PUNCT
ijtc-908	232	6	l.	l.	PROPN
ijtc-908	232	7	c.	c.	PROPN
ijtc-908	232	8	,	,	PUNCT
ijtc-908	232	9	carcello	carcello	PROPN
ijtc-908	232	10	,	,	PUNCT
ijtc-908	232	11	j.	j.	PROPN
ijtc-908	232	12	v.	v.	PROPN
ijtc-908	232	13	,	,	PUNCT
ijtc-908	232	14	li	li	PROPN
ijtc-908	232	15	,	,	PUNCT
ijtc-908	232	16	c.	c.	PROPN
ijtc-908	232	17	,	,	PUNCT
ijtc-908	232	18	&	&	CCONJ
ijtc-908	232	19	neal	neal	PROPN
ijtc-908	232	20	,	,	PUNCT
ijtc-908	232	21	t.	t.	PROPN
ijtc-908	232	22	l.	l.	PROPN
ijtc-908	232	23	(	(	PUNCT
ijtc-908	232	24	2019	2019	NUM
ijtc-908	232	25	)	)	PUNCT
ijtc-908	232	26	.	.	PUNCT
ijtc-908	233	1	impact	impact	NOUN
ijtc-908	233	2	of	of	ADP
ijtc-908	233	3	auditor	auditor	NOUN
ijtc-908	233	4	report	report	NOUN
ijtc-908	233	5	changes	change	NOUN
ijtc-908	233	6	on	on	ADP
ijtc-908	233	7	financial	financial	ADJ
ijtc-908	233	8	reporting	reporting	NOUN
ijtc-908	233	9	quality	quality	NOUN
ijtc-908	233	10	and	and	CCONJ
ijtc-908	233	11	audit	audit	NOUN
ijtc-908	233	12	costs	cost	NOUN
ijtc-908	233	13	:	:	PUNCT
ijtc-908	233	14	evidence	evidence	NOUN
ijtc-908	233	15	from	from	ADP
ijtc-908	233	16	the	the	DET
ijtc-908	233	17	united	united	ADJ
ijtc-908	233	18	kingdom	kingdom	PROPN
ijtc-908	233	19	.	.	PUNCT
ijtc-908	234	1	contemporary	contemporary	ADJ
ijtc-908	234	2	accounting	accounting	PROPN
ijtc-908	234	3	research	research	PROPN
ijtc-908	234	4	,	,	PUNCT
ijtc-908	234	5	36(3	36(3	NUM
ijtc-908	234	6	)	)	PUNCT
ijtc-908	234	7	,	,	PUNCT
ijtc-908	234	8	1501–1539	1501–1539	NUM
ijtc-908	234	9	.	.	PUNCT
ijtc-908	235	1	https://doi.org/10.1111/19113846.12486	https://doi.org/10.1111/19113846.12486	ADJ
ijtc-908	235	2	rezi	rezi	PROPN
ijtc-908	235	3	,	,	PUNCT
ijtc-908	235	4	r.	r.	PROPN
ijtc-908	235	5	,	,	PUNCT
ijtc-908	235	6	indrawati	indrawati	PROPN
ijtc-908	235	7	,	,	PUNCT
ijtc-908	235	8	n.	n.	NOUN
ijtc-908	235	9	,	,	PUNCT
ijtc-908	235	10	&	&	CCONJ
ijtc-908	235	11	l	l	NOUN
ijtc-908	235	12	,	,	PUNCT
ijtc-908	235	13	a.	a.	NOUN
ijtc-908	235	14	a.	a.	NOUN
ijtc-908	235	15	(	(	PUNCT
ijtc-908	235	16	2022	2022	NUM
ijtc-908	235	17	)	)	PUNCT
ijtc-908	235	18	.	.	PUNCT
ijtc-908	236	1	pengaruh	pengaruh	NOUN
ijtc-908	236	2	auditor	auditor	NOUN
ijtc-908	236	3	switching	switching	NOUN
ijtc-908	236	4	,	,	PUNCT
ijtc-908	236	5	profitabilitas	profitabilita	NOUN
ijtc-908	236	6	,	,	PUNCT
ijtc-908	236	7	ukuran	ukuran	PROPN
ijtc-908	236	8	perusahaan	perusahaan	PROPN
ijtc-908	236	9	,	,	PUNCT
ijtc-908	236	10	dan	dan	PROPN
ijtc-908	236	11	opini	opini	PROPN
ijtc-908	236	12	audit	audit	PROPN
ijtc-908	236	13	terhadap	terhadap	PROPN
ijtc-908	236	14	audit	audit	PROPN
ijtc-908	236	15	report	report	NOUN
ijtc-908	236	16	lag	lag	VERB
ijtc-908	236	17	.	.	PUNCT
ijtc-908	237	1	jurnal	jurnal	ADJ
ijtc-908	237	2	kajian	kajian	PROPN
ijtc-908	237	3	akuntansi	akuntansi	PROPN
ijtc-908	237	4	dan	dan	PROPN
ijtc-908	237	5	bisnis	bisnis	PROPN
ijtc-908	237	6	terkini	terkini	PROPN
ijtc-908	237	7	,	,	PUNCT
ijtc-908	237	8	3(2	3(2	NUM
ijtc-908	237	9	)	)	PUNCT
ijtc-908	237	10	,	,	PUNCT
ijtc-908	237	11	243–255	243–255	NUM
ijtc-908	237	12	.	.	PUNCT
ijtc-908	237	13	rusmanto	rusmanto	NOUN
ijtc-908	237	14	,	,	PUNCT
ijtc-908	237	15	t.	t.	PROPN
ijtc-908	237	16	,	,	PUNCT
ijtc-908	237	17	&	&	CCONJ
ijtc-908	237	18	herlina	herlina	PROPN
ijtc-908	237	19	,	,	PUNCT
ijtc-908	237	20	m.	m.	NOUN
ijtc-908	237	21	(	(	PUNCT
ijtc-908	237	22	2020	2020	NUM
ijtc-908	237	23	)	)	PUNCT
ijtc-908	237	24	.	.	PUNCT
ijtc-908	238	1	the	the	DET
ijtc-908	238	2	relationship	relationship	NOUN
ijtc-908	238	3	between	between	ADP
ijtc-908	238	4	corporate	corporate	ADJ
ijtc-908	238	5	governance	governance	NOUN
ijtc-908	238	6	and	and	CCONJ
ijtc-908	238	7	audit	audit	NOUN
ijtc-908	238	8	report	report	NOUN
ijtc-908	238	9	lag	lag	NOUN
ijtc-908	238	10	:	:	PUNCT
ijtc-908	238	11	evidence	evidence	NOUN
ijtc-908	238	12	from	from	ADP
ijtc-908	238	13	indonesian	indonesian	PROPN
ijtc-908	238	14	.	.	PUNCT
ijtc-908	239	1	palarch	palarch	PROPN
ijtc-908	239	2	’s	’s	PART
ijtc-908	239	3	journal	journal	PROPN
ijtc-908	239	4	of	of	ADP
ijtc-908	239	5	archaeology	archaeology	NOUN
ijtc-908	239	6	of	of	ADP
ijtc-908	239	7	egypt	egypt	PROPN
ijtc-908	239	8	/	/	SYM
ijtc-908	239	9	egyptology	egyptology	NOUN
ijtc-908	239	10	,	,	PUNCT
ijtc-908	239	11	17(7	17(7	NUM
ijtc-908	239	12	)	)	PUNCT
ijtc-908	239	13	,	,	PUNCT
ijtc-908	239	14	3003–3013	3003–3013	NUM
ijtc-908	239	15	.	.	PUNCT
ijtc-908	240	1	setiadi	setiadi	PROPN
ijtc-908	240	2	,	,	PUNCT
ijtc-908	240	3	a.	a.	PROPN
ijtc-908	240	4	d.	d.	PROPN
ijtc-908	240	5	p.	p.	PROPN
ijtc-908	240	6	,	,	PUNCT
ijtc-908	240	7	&	&	CCONJ
ijtc-908	240	8	siagian	siagian	PROPN
ijtc-908	240	9	,	,	PUNCT
ijtc-908	240	10	v.	v.	PROPN
ijtc-908	240	11	(	(	PUNCT
ijtc-908	240	12	2022	2022	NUM
ijtc-908	240	13	)	)	PUNCT
ijtc-908	240	14	.	.	PUNCT
ijtc-908	241	1	pengaruh	pengaruh	PROPN
ijtc-908	241	2	jumlah	jumlah	PROPN
ijtc-908	241	3	komite	komite	PROPN
ijtc-908	241	4	audit	audit	PROPN
ijtc-908	241	5	,	,	PUNCT
ijtc-908	241	6	ukuran	ukuran	PROPN
ijtc-908	241	7	perusahaan	perusahaan	PROPN
ijtc-908	241	8	dan	dan	PROPN
ijtc-908	241	9	audit	audit	PROPN
ijtc-908	241	10	report	report	NOUN
ijtc-908	241	11	lag	lag	VERB
ijtc-908	241	12	terhadap	terhadap	PROPN
ijtc-908	241	13	kualitas	kualitas	PROPN
ijtc-908	241	14	audit	audit	NOUN
ijtc-908	241	15	(	(	PUNCT
ijtc-908	241	16	studi	studi	PROPN
ijtc-908	241	17	empiris	empiris	PROPN
ijtc-908	241	18	perusahaan	perusahaan	PROPN
ijtc-908	241	19	industri	industri	PROPN
ijtc-908	241	20	dasar	dasar	PROPN
ijtc-908	241	21	dan	dan	PROPN
ijtc-908	241	22	kimia	kimia	PROPN
ijtc-908	241	23	yang	yang	PROPN
ijtc-908	241	24	terdaftar	terdaftar	PROPN
ijtc-908	241	25	di	di	PROPN
ijtc-908	241	26	bei	bei	VERB
ijtc-908	241	27	2016	2016	NUM
ijtc-908	241	28	-	-	SYM
ijtc-908	241	29	2020	2020	NUM
ijtc-908	241	30	)	)	PUNCT
ijtc-908	241	31	.	.	PUNCT
ijtc-908	242	1	jurnal	jurnal	PROPN
ijtc-908	242	2	akuntansi	akuntansi	PROPN
ijtc-908	242	3	dan	dan	PROPN
ijtc-908	242	4	bisnis	bisnis	PROPN
ijtc-908	242	5	krisnadwipayana	krisnadwipayana	PROPN
ijtc-908	242	6	,	,	PUNCT
ijtc-908	242	7	9(2	9(2	NUM
ijtc-908	242	8	)	)	PUNCT
ijtc-908	242	9	,	,	PUNCT
ijtc-908	242	10	699	699	NUM
ijtc-908	242	11	.	.	PUNCT
ijtc-908	242	12	https://doi.org/10.35137/jabk.v9i2.657	https://doi.org/10.35137/jabk.v9i2.657	PROPN
ijtc-908	242	13	su	su	PROPN
ijtc-908	242	14	,	,	PUNCT
ijtc-908	242	15	x.	x.	PROPN
ijtc-908	242	16	,	,	PUNCT
ijtc-908	242	17	&	&	CCONJ
ijtc-908	242	18	wu	wu	PROPN
ijtc-908	242	19	,	,	PUNCT
ijtc-908	242	20	x.	x.	NOUN
ijtc-908	242	21	(	(	PUNCT
ijtc-908	242	22	2017	2017	NUM
ijtc-908	242	23	)	)	PUNCT
ijtc-908	242	24	.	.	PUNCT
ijtc-908	243	1	public	public	ADJ
ijtc-908	243	2	disclosure	disclosure	NOUN
ijtc-908	243	3	of	of	ADP
ijtc-908	243	4	audit	audit	NOUN
ijtc-908	243	5	fees	fee	NOUN
ijtc-908	243	6	and	and	CCONJ
ijtc-908	243	7	bargaining	bargaining	NOUN
ijtc-908	243	8	power	power	NOUN
ijtc-908	243	9	between	between	ADP
ijtc-908	243	10	the	the	DET
ijtc-908	243	11	client	client	NOUN
ijtc-908	243	12	and	and	CCONJ
ijtc-908	243	13	auditor	auditor	NOUN
ijtc-908	243	14	:	:	PUNCT
ijtc-908	243	15	evidence	evidence	NOUN
ijtc-908	243	16	from	from	ADP
ijtc-908	243	17	china	china	PROPN
ijtc-908	243	18	.	.	PUNCT
ijtc-908	244	1	international	international	ADJ
ijtc-908	244	2	journal	journal	PROPN
ijtc-908	244	3	of	of	ADP
ijtc-908	244	4	accounting	accounting	NOUN
ijtc-908	244	5	,	,	PUNCT
ijtc-908	244	6	52(1	52(1	NOUN
ijtc-908	244	7	)	)	PUNCT
ijtc-908	244	8	,	,	PUNCT
ijtc-908	244	9	64–76	64–76	PROPN
ijtc-908	244	10	.	.	PUNCT
ijtc-908	245	1	https://doi.org/10.1016/j.intacc.2017.01.001	https://doi.org/10.1016/j.intacc.2017.01.001	VERB
ijtc-908	245	2	swandewi	swandewi	NOUN
ijtc-908	245	3	,	,	PUNCT
ijtc-908	245	4	n.	n.	PROPN
ijtc-908	245	5	l.	l.	PROPN
ijtc-908	245	6	m.	m.	PROPN
ijtc-908	245	7	,	,	PUNCT
ijtc-908	245	8	&	&	CCONJ
ijtc-908	245	9	badera	badera	PROPN
ijtc-908	245	10	,	,	PUNCT
ijtc-908	245	11	i.	i.	PROPN
ijtc-908	245	12	d.	d.	PROPN
ijtc-908	245	13	n.	n.	PROPN
ijtc-908	245	14	(	(	PUNCT
ijtc-908	245	15	2021	2021	NUM
ijtc-908	245	16	)	)	PUNCT
ijtc-908	245	17	.	.	PUNCT
ijtc-908	246	1	the	the	DET
ijtc-908	246	2	effect	effect	NOUN
ijtc-908	246	3	of	of	ADP
ijtc-908	246	4	audit	audit	NOUN
ijtc-908	246	5	opinion	opinion	NOUN
ijtc-908	246	6	,	,	PUNCT
ijtc-908	246	7	audit	audit	NOUN
ijtc-908	246	8	delay	delay	NOUN
ijtc-908	246	9	and	and	CCONJ
ijtc-908	246	10	return	return	VERB
ijtc-908	246	11	on	on	ADP
ijtc-908	246	12	assets	asset	NOUN
ijtc-908	246	13	on	on	ADP
ijtc-908	246	14	auditor	auditor	NOUN
ijtc-908	246	15	switching	switching	NOUN
ijtc-908	246	16	(	(	PUNCT
ijtc-908	246	17	empirical	empirical	ADJ
ijtc-908	246	18	study	study	NOUN
ijtc-908	246	19	on	on	ADP
ijtc-908	246	20	mining	mining	NOUN
ijtc-908	246	21	companies	company	NOUN
ijtc-908	246	22	listed	list	VERB
ijtc-908	246	23	on	on	ADP
ijtc-908	246	24	the	the	DET
ijtc-908	246	25	idx	idx	ADJ
ijtc-908	246	26	2015	2015	NUM
ijtc-908	246	27	-	-	SYM
ijtc-908	246	28	2019	2019	NUM
ijtc-908	246	29	period	period	NOUN
ijtc-908	246	30	)	)	PUNCT
ijtc-908	246	31	.	.	PUNCT
ijtc-908	247	1	american	american	PROPN
ijtc-908	247	2	journal	journal	PROPN
ijtc-908	247	3	of	of	ADP
ijtc-908	247	4	humanities	humanity	NOUN
ijtc-908	247	5	and	and	CCONJ
ijtc-908	247	6	social	social	ADJ
ijtc-908	247	7	sciences	science	NOUN
ijtc-908	247	8	research	research	NOUN
ijtc-908	247	9	,	,	PUNCT
ijtc-908	247	10	5(1	5(1	NUM
ijtc-908	247	11	)	)	PUNCT
ijtc-908	247	12	,	,	PUNCT
ijtc-908	247	13	593	593	NUM
ijtc-908	247	14	–	–	PUNCT
ijtc-908	247	15	600	600	NUM
ijtc-908	247	16	.	.	PUNCT
ijtc-908	248	1	uly	uly	PROPN
ijtc-908	248	2	,	,	PUNCT
ijtc-908	248	3	f.	f.	PROPN
ijtc-908	248	4	r.	r.	PROPN
ijtc-908	248	5	u.	u.	PROPN
ijtc-908	248	6	,	,	PUNCT
ijtc-908	248	7	&	&	CCONJ
ijtc-908	248	8	julianto	julianto	PROPN
ijtc-908	248	9	,	,	PUNCT
ijtc-908	248	10	w.	w.	PROPN
ijtc-908	248	11	(	(	PUNCT
ijtc-908	248	12	2022	2022	NUM
ijtc-908	248	13	)	)	PUNCT
ijtc-908	248	14	.	.	PUNCT
ijtc-908	249	1	pengaruh	pengaruh	PROPN
ijtc-908	249	2	opini	opini	ADJ
ijtc-908	249	3	audit	audit	NOUN
ijtc-908	249	4	,	,	PUNCT
ijtc-908	249	5	audit	audit	NOUN
ijtc-908	249	6	tenure	tenure	NOUN
ijtc-908	249	7	,	,	PUNCT
ijtc-908	249	8	dan	dan	PROPN
ijtc-908	249	9	komite	komite	PROPN
ijtc-908	249	10	audit	audit	PROPN
ijtc-908	249	11	terhadap	terhadap	PROPN
ijtc-908	249	12	audit	audit	PROPN
ijtc-908	249	13	report	report	NOUN
ijtc-908	249	14	lag	lag	VERB
ijtc-908	249	15	.	.	PUNCT
ijtc-908	250	1	accounting	accounting	NOUN
ijtc-908	250	2	student	student	NOUN
ijtc-908	250	3	research	research	NOUN
ijtc-908	250	4	journal	journal	NOUN
ijtc-908	250	5	,	,	PUNCT
ijtc-908	250	6	1(1	1(1	NUM
ijtc-908	250	7	)	)	PUNCT
ijtc-908	250	8	,	,	PUNCT
ijtc-908	250	9	37–52	37–52	NUM
ijtc-908	250	10	.	.	PUNCT
ijtc-908	250	11	yuliusman	yuliusman	PROPN
ijtc-908	250	12	,	,	PUNCT
ijtc-908	250	13	putra	putra	PROPN
ijtc-908	250	14	,	,	PUNCT
ijtc-908	250	15	w.	w.	PROPN
ijtc-908	250	16	e.	e.	PROPN
ijtc-908	250	17	,	,	PUNCT
ijtc-908	250	18	gowon	gowon	PROPN
ijtc-908	250	19	,	,	PUNCT
ijtc-908	250	20	m.	m.	NOUN
ijtc-908	250	21	,	,	PUNCT
ijtc-908	250	22	dahmiri	dahmiri	PROPN
ijtc-908	250	23	,	,	PUNCT
ijtc-908	250	24	&	&	CCONJ
ijtc-908	250	25	isnaeni	isnaeni	PROPN
ijtc-908	250	26	,	,	PUNCT
ijtc-908	250	27	n.	n.	NOUN
ijtc-908	250	28	(	(	PUNCT
ijtc-908	250	29	2020	2020	NUM
ijtc-908	250	30	)	)	PUNCT
ijtc-908	250	31	.	.	PUNCT
ijtc-908	251	1	determinant	determinant	ADJ
ijtc-908	251	2	factors	factor	NOUN
ijtc-908	251	3	audit	audit	NOUN
ijtc-908	251	4	delay	delay	NOUN
ijtc-908	251	5	:	:	PUNCT
ijtc-908	251	6	evidence	evidence	NOUN
ijtc-908	251	7	from	from	ADP
ijtc-908	251	8	indonesia	indonesia	PROPN
ijtc-908	251	9	.	.	PUNCT
ijtc-908	252	1	international	international	ADJ
ijtc-908	252	2	journal	journal	PROPN
ijtc-908	252	3	of	of	ADP
ijtc-908	252	4	recent	recent	ADJ
ijtc-908	252	5	technology	technology	NOUN
ijtc-908	252	6	and	and	CCONJ
ijtc-908	252	7	engineering	engineering	NOUN
ijtc-908	252	8	(	(	PUNCT
ijtc-908	252	9	ijrte	ijrte	NOUN
ijtc-908	252	10	)	)	PUNCT
ijtc-908	252	11	,	,	PUNCT
ijtc-908	252	12	8(6	8(6	NUM
ijtc-908	252	13	)	)	PUNCT
ijtc-908	252	14	,	,	PUNCT
ijtc-908	252	15	1088–1095	1088–1095	NUM
ijtc-908	252	16	.	.	PUNCT
ijtc-908	253	1	https://doi.org/10.35940/ijrte.f7560.038620	https://doi.org/10.35940/ijrte.f7560.038620	PROPN
ijtc-908	253	2	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV