JSFiddle - React, Tailwind, and code Playground

HTML

<li abc='dog'>a</li>
<a def='cat'>b</a>
<span ghi='cat'>c</span>
<b jkl='dog'>d</b>
<u mno='dog'>e</u>
<div pqr='cow'>f</div>

JavaScript

function findElementsByAttributeValue(attrValue) {
    return $('*').filter(function (_) {
        var hasAttr = false;
        $(this.attributes).each(function (_, _) {
            return !(hasAttr = this.nodeValue === attrValue);
        });
        return hasAttr;
    });
}
console.assert(findElementsByAttributeValue('dog').length === 3);
console.log(findElementsByAttributeValue('dog').length);