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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
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I
Iqbal, Muhammad
, Badan Pemeriksa Keuangan Republik Indonesia (Indonesia)
Irawan, Arief Surya
, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada (Indonesia)
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ISSN: 2620-9705