Haryono Umar
Inspektorat Jenderal Kementerian Pendidikan Nasional dan Kebudayaan

Published : 10 Documents
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Journal : JURNAL EKONOMI DAN BISNIS AIRLANGGA

PENGARUH PEMILIHAN AKUNTANSI DAN PENGAWASAN TERHADAP AKUNTANBILITAS DAN KINERJA

Jurnal Ekonomi dan Bisnis Airlangga (J E B A) | Journal of Economics and Business Airlangga Vol 20, No 2 (2010): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

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Abstract

The purpose of this research was to collect some empirical evidences and to analyzethe influence of accounting choice, controlling, accountability, and performancein Indonesian oil and gas industry.Due to its strategic role in government income and Indonesian development, oiland gas should be managed efficiently, effectively, and in accountable manner.Past implementation has witnessed that oil and gas industry faced many problemssuch as lack of accountability, and nonperforming.This research is derived by production sharing contract between government andcommercial oil and gas company. Beside, agency cost and information asymmetryin the industry could decrease government income from oil and gas sector. Researchobject are accounting choice, controlling, accountability, and performancevariables.Keyword : accounting choise, controlling, accountibilty, performance.