Majalah Ekonomi
Vol 20, No 2 (2010): MAJALAH EKONOMI

PENGARUH PEMILIHAN AKUNTANSI DAN PENGAWASAN TERHADAP AKUNTANBILITAS DAN KINERJA


Umar, Haryono ( Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta )



Article Info

Publish Date
02 Aug 2010

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.


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