Mutiara Maimunah STIE Musi Palembang ABSTRACT The main objective of this research is to provide empirical proof of occurrence of flypaper effect in DAU and PAD on local expenditure in regencies/municipality in Sumatera. The other objective is to examine existence of different flypaper effect between low-PAD region and high-PAD region. Then, it examined whether…
Ehrmann Suhartono1Mochammad Solichin Fakultas Ekonomi Universitas Teknologi YogyakartaABSTRACT This study tries to understand the influences of (1) local government budget goal clarity on local government institution’s budgetary slack (2) organizational commitment on the relation of budget goal clarity as well as local government institution’s budgetary slack. The subjects of this study are middle and lower…
(Studi Pada Organisasi Pemerintahan Daerah) Muchamad Syafruddin Universitas Diponegoro Abstract This study examines empirically the impact of authority structures (power) on the use of accounting information systems for decision control and decision management, and managerial behavior by local government. According to the work of orthodox theorists (especially on the use of agency theory), theoretical framework…
YULIANTI Universitas Indonesia FITRIANY Universitas Indonesia ABSTRACT One of the goals of accounting education in Indonesia is to introduce the students to the ethics and values of accounting profession. This research focused on the effectiveness of accounting curriculum in developing students’ responsibility towards the financial statement’s users. We find that accounting students oppose earnings management…
WULAN IYHIG Universitas Mulawarman INDRA BASTIAN Universitas Gajah Mada ABSTRACT Most attention is given here to the definition of poverty about which there have been considerable controversies. The reason for this is worth considering at the outset. Accounting as social science have been obligation and guilty to create social welfare mechanism. The main of these…