ARCH Bid-Ask Spread Data Envelopment Analysis (DEA) E-Government Efisiensi Bank Enterprise Resource Planning(ERP) Estimasi Penerimaan Pajak Daerah GARCH Good Governance Good Government Governance Jurnal Wacana Kinerja Kualitas Laporan Keuangan Likuditas Saham Malmquist Productivity Index (MPI) Overreaction Hypothesis Pembalikan Harga Saham Produktivitas Bank Public Finance Ukuran Perusahaan and capital expenditures bank liquidity dan belanja modal dana alokasi umum general allocation funds good corporate governance interest earning interest expense internal auditor kinerja investasi saham local original income obligasi pendapatan asli daerah reksadana solvabilitas struktur modal