7 articles in this issue
Isma Coryanata
This study examined influence of accountability, public participation, and public policy transparency on the relationship between budgeting knowledge and budgeting control. The study sample was from kota Bengkulu. Thirty legislative participated in this s... see more
Wahyu Manuhara Putra
The purpose of this research is to empirically test the theory of litigation hypothesis is whether the company will make earnings management policy in the financial statements during the court dispute as research conducted by Hall and Stammerjohan (1997).... see more
Suryo Pratolo,Binang Sukma Yudha
The objective of the study is to empirically examine the role of finacial factors ad economic growth to acceptance of regional own revenue. The samples of study are direct revenue, economic growth, and acceptance of regional own revenue in 2007–2009 at 39... see more
Erni Suryandari,Rangga Eka Priyanto
The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of litigation risk on the positive relation between conflict of interest and accounting conservatism, and the effect of company’s financial di... see more
Alek Murtin,Taufiq Bayu Septiadi
This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational commitm... see more
Afrizal Tahar,Wilie Sandy
The efforts of increasing tax income has become a special intention for the government, one of the efforts is enhancing taxpayer’s compliance in fulfilling the tax duty. This research is aimed to know whether taxpayer’s perception of the service in tax se... see more
Ietje Nazaruddin,Henry Setyawan
This research was conducted to examined the influence of budgetary Participation to the performance of local government apparatus with organizational culture, organizational commitment, motivation, desentralization, and job relevant information as a... see more