Abi, S., Pituringsih, E., & Husnan, L. H. (2018). Determinant of regional financial management accountability
and its consequences to the stakeholder trust : A study at regional government in Dompu, Indonesia, 6(2), 230–
247.
Albattat, A. R. (2018). The leader punishment behavior, job satisfaction and organizational commitment of F & B
employees in 5-Star Hotels, (June 2017).
Anggriawan, F. T., & Yudianto, I. (2018). Factors affecting information quality of local government financial
statement of west Bandung District, West Java Province, Indonesia. Journal of Accounting Auditing and Business, 1(1), 34-46.
Apekshanirmali, K. A., Mohd Shukri, Ali Khatibi, & Ferdous Azam, S. M. (2017). Internal branding-A conceptual
review of related concepts. International Journal of Scientific and Research Publications, 7(8), 116-125.
Atmadja, A. T., & Saputra, K. A. K. (2018). Determinant factors influencing the accountability of village financial
management. Academy of Strategic Management Journal, 17(1), 1–9.
Audit Board of the Republic of Indonesia. (2018). Summary of Semester Examination Results (IHPS) I in 2018.
Indeks Hasil Pemeriksaan Semester 1 Tahun 2018.
Bin Abdullah, A., & Nor Izah Ku Ismail, K. (2008). Disclosure of voluntary accounting ratios by Malaysian listed
companies. Journal of Financial Reporting and Accounting, 6(1), 1–20.
Dzomira, S. (2014). Internal controls and fraud schemes in Not-For-Profit organisations : A guide for good
practice. Research Journal of Finance and Accounting, 5(2), 118–126.
Fung, B. (2014). The demand and need for transparency and disclosure in corporate governance. Universal Journal
of Management, 2(2), 72–80.
Freeman, R. E. (1999). Divergent stakeholder theory. Academy of Management Review, 24(2), 233-236.
Grace, N. (2015). New public management and accrual accounting basis for transparency and new public
management and accrual accounting basis for transparency and accountability in the Nigerian public sector,
(September). https://doi.org/10.9790/487X-1673104113
Hafiz, A. (2017). Temuan BPK Soal Penyusunan APBD Provinsi Sumsel “Pemborosan Keuangn Dan Kurang
Menyalurkan Bagi Hasil ke Daerah.” Retrieved September 2, 2018, from http://www.transformasinews.com
Halim, A., & Abdullah, S. (2006). Hubungan dan Masalah Keagenan di Pemerintah Daerah. Jurnal Akuntansi
Pemerintahan, 2(1), 53–64. https://doi.org/10.1017/CBO9781107415324.004
Hutapea, P., & Thoha, N. (2008). Kompetensi Komunikasi Plus: Teori, Desai, Kasus, dan Penerapan untuk HR
dan Organisasi yang dinamis, Jakarta. Gramedia Pustaka Utama.
Idris, A. L. M., Surasni, N. K., & Irwan, M. (2018). The Determinant Disclosure of Internet Financial Reporting
in District and City Government in Indonesia, (February), 62–74.
IFAC. (2012). Public Sector Financial Management Transparency And Accountability : The Use Of International
Public Sector Context : Public Sector Financial Management, (March), 1–6.
IFAC. (2018). International Public Sector Financial Accountability 2018 Status Report.
Indriasih, D., & Koeswayo, P. S. (2014). The effect of government apparatus competence and the effectiveness of
government internal control toward the quality of financial reporting in local goverment. Research Journal of
Finance and Accounting, 5(20), 38–47.
Isaiah, S. U., & Ericsson, H. C. (2012). Human Resource Management and Organizational Achievement Case
Study of the Lagos State Education District III.
Iskandar, D., & Setiyawati, H. (2015). The effect of internal accountants’ competence on the quality of financial
reporting and the impact on the financial accountability. International Journal of Managerial Studies and
Research, 3(5), 55–64.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership
structure. Journal of Financial Economics, 3(4), 305-360.
Karagül, A. A., & Özdemİr, A. (2012). Evaluation of financial information quality attributes: A comparison from
Turkey. International Journal of Business and Social Science., 3(23), 45–55.
Kasim, E. Y. (2015). Effect of government accountants competency and implementation of internal control to the
quality of government financial reporting. International Journal of Business, Economics and Law, 8(1), 97–
105.
Kewo, C. L. (2017). The influence of internal control implementation and managerial performance on financial
1384
accountability local government in Indonesia. International Journal of Economics and Financial Issues, 7(1),
293–297.
Lembaga Administrasi Negara. (2000). Akuntabilitas dan Good Governance. Modul Sosialisasi Sistem
Akuntabilitas Kinerja Instansi Pemerintah (AKIP).
Matuleviciene, M., & Stravinskiene, J. (2015). The importance of stakeholders for corporate reputation.
Engineering Economics, 26(1), 75–83.
Modo, S. M., Saerang, D. P. E., & Poputra, A. T. (2016). Analisis Faktor-Faktor yangMempengaruhi Kualitas
Informasi Laporan Keuangan Pemerintah Daerah, 14–30.
Mustafa, S., Sutrisno, & Rosidi. (2010). Analisis Faktor - Faktor yang Berpengaruh terhadap Keterandalan dan
Ketepatwaktuan Pelaporan Keuangan pada SKPD Pemerintah Daerah Kota Kendari. Jurnal Ekonomi Bisnis,
1(13), 73–84.
Nur, S. W. (2015). Pengaruh Penerapan Prinsip-Prinsip Akuntansi terhadap Kualitas Informasi Laporan Keuangan
dengan Akuntabilitas Publik dan Sistem Pengendalian Intern sebagai Varibel Moderating pada Pemerintah
Kabupaten Maros, 9, 31–44.
Nurlis. (2018). The effect of the government accounting standards implementation and apparatus competency on
the quality of the local government financial reporting ( Case Study at Klaten District Gov. ), 9(8), 63–69.
Nurlis, & Yadiati, W. (2017). The Influence of Internal Control Effectiveness , Information Technology Utilization
and Human Resources Competence on Local Government Financial Reporting Quality ( Survey on SKPD
Banten Provincial Government and Serang City ), 8(12), 111–124.
Nurmayanti. (2017). Akuntabilitas Pemda Masih Buruk, Negara Boros Rp 400 Triliun. Retrieved August 25, 2018,
from https://www.liputan6.com
Nurrizkiana, B., Handayani, L., & Widiastuty, E. (2017). Determinan Transparansi dan Akuntabilitas Pengelolaan
Keuangan Daerah dan Implikasinya Terhadap Kepercayaan Public-Stakeholders. Jurnal Akuntansi Dan
Investasi, 18(1), 28–47. https://doi.org/10.18196/jai.18159
Nuryanto, M., & Afiah, N. N. (2013). The impact of apparatus competence, information technology utilization
and internal control on financial statement quality (Study on Local Government of Jakarta Province -Indonesia).
World Review of Business Research Issue. Pp, 3(4), 157–171.
Perera, D., Khatibi, A., & Chinna, K. (2013). Gap Analysis of Employee-Organization Congruence Factors :
Perspective of Gap Analysis of Employee-Organization Congruence Factors : Perspective of Factory
employees in Sri Lankan Apparel Sector, (May 2016).
Rahman, N., Othman, M., Yajid, M., Rahman, S., Yaakob, A., Masri, R., Ramli, S & Ibrahim, Z. (2018). Impact
of strategic leadership on organizational performance, strategic orientation and operational strategy.
Management Science Letters , 8(12), 1387-1398.
Ramdhani, D., Fadli, A., Virgina, C., & Pohan, E. (2016). the Organization, Accountability and Performance of
Public Organization. Proceeding: The 2 Nd International Conference on Business Management (ICBM 2016),
1(3), 118–133.
Sagara, Y. (2015). The effect of implementation accounting information system and competence of human
resources on the quality of financial reporting, 6(10), 111–116.
Santoso, E. B. (2016). Pengaruh Sistem Pengendalian Intern Pemerintah, Pemanfaatan Teknologi Informasi dan
Kompetensi Sumber Daya Manusia terhadap Akuntabilitas Keuangan Daerah. Lampung University.
Sieger, P., Zellweger, T., & Aquino, K. (2013). Turning agents into psychological principals: Aligning interests
of non-owners through psychological ownership. Journal of Management Studies, 50(3), 361–388.
Sudiarianti, N. M., Ulupui, I. G. K. A., & Budiasih, I. G. A. (2015). Pengaruh Kompetensi Sumber Daya Manusia
Pada Penerapan Sistem Pengendalian Intern Pemerintah Dan Standar Akuntansi Pemerintah Serta Impikasinya
Pada Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Bisnis Dan Manajemen, 4(1), 1–25.
Tarofder, A. K., Azam, S. F., & Jalal, A. N. (2017). Operational or strategic benefits: Empirical investigation of internet adoption in supply chain management. Management Research Review, 40(1), 28-
52.
Thomas, I., & Nadiyasu, J. B. (2017). Public Sector Financial Management Reform ( PSFMR ) and International
Accounting Standards ( IPSASs ), 8(12), 125–132.