Accounting Economics budget absorpsion expenditure function expenditure type organization capacity building good governace principles government staffs’performance local state financial management effectivity Audit Auditor Independence Behavior of Budget Compiler Budgetary Participation Budgetary Slack Capital Expenditure Financial Performance Financing Independensi Auditor Jurnal Internasional Bereputasi Leadership Style Quality of Local Financial Reporting Quality of Regional Apparatus Regional Financial Supervision Reputable International Journal Systematic Literature Review Utilization of Information Technology capacity building, good governace principles government staffs’performance, local state financial management effectivity capital adequacy ratio financing to deposit ratio non-performing financing revenue the realization of the Budget Report Revenue and Expenditure third party funds