ESTABLISHED on 2018, Jurnal Akuntansi dan Akuntabilitas Publik is an academic journal published semiannually by Public Sector Governance, Laboratory of Accounting Department, Faculty of Economics and Business Universitas Gadjah Mada. JAAP aims to provide an interactive forum as a linkage between academic world and practice in accounting and public accountability. JAAP holds a wide range of critical thoughts and ideas as well as empirical studies on accounting and public accountability. The study area includes organizational governance, accountability, accounting, and performance measurement in public organizations.
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Keywords
Efek Ratchet, Anggaran Berbasis Kinerja, Penganggaran Pemerintah Daerah, Pendapatan Asli Daerah, Belanja Langsung
akuntabilitas, pengukuran kinerja pemerintah daerah, isomorfisma
artikulasi, laporan keuangan pemerintah daerah, pelaporan berbasis akrual
kualitas reviu, kendala reviu, peran APIP, Sistem Pengendalian Intern
opini audit, kecukupan pengungkapan, pengauditan publik