Keuangan keuangan Akuntansi Audit Budgetary participation Capital Structure) Corporate Social Responsibility EPS ETD FATWA MUI Finance activity Finance autonomy Finance competence Finance growth Financial performance Firm Value Formal authority Functional Oversight Human Resources Implementasi SAP Berbasis Akrual Information Technology Kata Kualitas audit Komitmen Organisasi Kompetensi Sumber Daya Manusia Komunikasi Leverage and Size Manajemen Penerapan aturan etika Performance Performance evaluation Profitability ROE Regional Public Service Agency Size of Firm Teknologi Informasi akuntansi allocation of capital expenditure budget budget goal clarity budgeting evaluation budgeting feedback budgeting goal difficulty culture customer perspective economic growth effectiveness of budgetary oversight and knowledge of budget agency efficiency financial information systems financial perspective independensi