Accounting Economics budget absorpsion expenditure function expenditure type organization capacity building good governace principles government staffs’performance local state financial management effectivity ACCOUNTING PUBLIC Audit Auditor Independence Behavior of Budget Compiler Budgetary Participation Budgetary Slack COOPERATION Capital Expenditure ECONOMIC DEVELOPMENT ECONOMICS EDUCATION Equity market values Financial Performance Financing GOVERNMENT ACCOUNTING HUMANITIES Independensi Auditor Jurnal Internasional Bereputasi Leadership Style Perempuan Quality of Local Financial Reporting Quality of Regional Apparatus Regional Financial Supervision Reputable International Journal SOCIAL SCIENCES Systematic Literature Review Utilization of Information Technology accrual manipulation and stock returns capacity building, good governace principles government staffs’performance, local state financial management effectivity capital adequacy ratio cash flow company life cycle earnings management financing to deposit ratio fiscal capacity fiscal distress legislature size local government size non-performing financing profitability