Financial Performance Taxpayer Accounting Compliance Level Corporate responsibility Cost control Debt to Equity Ratio (DER) and Return on Equity (ROE) Disclosure accounting Emotional intelligence Kemandirian Keuangan Level Of Compliance Liquidity Local Government Module State Revenue Pendapatan Asli Daerah Perception Profitability SAK ETAP Small and Medium Enterprises System Module Revenues Total Belanja Opersional Total Pendapatan Daerah WTP Opinion accounting education program auditor office chemical industry decition Making education management control social responsibility spiritual intelligence student’s motivation