1 |
Jensen, M. C. (2000). Theory of the firm: Governance, residual claims and organizational forms preface and introduction. Boston, MA: Harvard University Press.
|
2 |
Johari, R. J., Alam, M. M., & Said, J. (2018). Assessment of management commitment in Malaysian public sector. Cogent Business and Management, 5(1). https://doi:10.1080/23311975.2018.1469955
DOI
|
3 |
Kewo, C. L. (2017). The influence of internal control implementation and managerial performance on financial accountability local government in Indonesia. International Journal of Economics and Financial Issues, 7(1), 293-297.
|
4 |
Khan, R. A. G., Khan, F. A., & Khan, M. A. (2011). Impact of training and development on organizational performance. Global Journal of Management and Business Research, 11, 62-68.
|
5 |
Lee, J. W. (2020a). Big data strategies for government, society and policy-Making. Journal of Asian Finance, Economics and Business, 7(7), 475-487. https://doi: 10.13106/jafeb.2020.vol7.no7.475.
DOI
|
6 |
Lee, J. W. (2020b). Green finance and sustainable development goals: The case of China. Journal of Asian Finance, Economics and Business, 7(7), 577-586. https://doi: 10.13106/jafeb.2020.vol7.no7.577.
DOI
|
7 |
Luthans, F. (2006). Organizational behavior indeks (10th ed). Yogyakarta, Indonesia: Andi
|
8 |
Hazmi, Y., Imran, A., Zuarni, Y. I., & Said, H. (2012). The effect of budget clarity and public accountability on the managerial performance of Lhokseumawe city governments. Device World Uni., 13(2), 1036-1037.
|
9 |
Mellahi, K., & Harris, L. C. (2016). Response rates in business and management research: An overview of current practice and suggestions for future direction. British Journal of Management, 27, 426-437. https://doi: 10.1111/1467-8551.12154.
DOI
|
10 |
Pathak, J. (2005). Risk management, internal controls and organizational vulnerabilities. Managerial Auditing Journal, 20(6), 569-577. https://doi: 10.1108/02686900510606065.
DOI
|
11 |
Pradhan, S., & Pradhan, R. K. (2015). An empirical investigation of relationship among transformational leadership, affective organizational commitment and contextual performance. Vision: The Journal of Business Perspective, 19(3), 227-235. https://doi: 10.1177/0972262915597089.
DOI
|
12 |
Setiawan, B., Afiff, A. Z., & Heruwasto, I. (2020). Integrating the theory of planned behavior with norm activation in a pro-environmental context. Social Marketing Quarterly, 26(3), 244-258. https://doi.org/10.1177/1524500420949220
DOI
|
13 |
Setiawan, B., Panduwangi, M., & Sumintono, B. (2018). A rasch analysis of the community's preference for different attributes of Islamic banks in Indonesia. International Journal of Social Economics, 45(12), 1647-166. https://doi: 10.1108/IJSE-07-2017-0294.
DOI
|
14 |
Tuan, N., & Nguyen, D. (2019). A theoretical model studying the impact of internal control on performance and risks of Vietnam commercial banks. International Research Journal of Finance and Economics, 5(12), 0-13.
|
15 |
Wardiwiyono, S. (2012). Internal control system for Islamic micro financing: An exploratory study of baitul maal wat tamwil in the city of Yogyakarta Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 5(4). https://doi: 10.1108/17538391211282836.
DOI
|
16 |
Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A. (2015). The impact of Internal Control Requirements on Profitability of Saudi Shareholding Companies. International Journal of Commerce and Management, 25(2), 196-217. https://doi:10.1108/IJCOMA-04-2013-0033.
DOI
|
17 |
Zurnali, C. (2010). Learning organization, competency, organizational commitment, and customer orientation: Knowledge Worker. Bandung, Indonesia: Unpad Press.
|
18 |
Adiwirya, M., & Sudana, I. P. (2015). Accountability, transparency, and performance-based budgeting in Denpasar city regional work units. E-Jurnal Akuntansi, 11(2), 611-628.
|
19 |
Agyemang, G., O'Dwyer, B., Unerman, J., & Awumbila., M. (2017). Seeking 'conversations for accountability': Mediating the impact of non-governmental organization (NGO) upward accountability processes. Accounting, Auditing and Accountability Journal, 30(5), 982-1007. https://doi: 10.1108/AAAJ-02-2015-1969.
DOI
|
20 |
Akhtar, A., Durrani, A. B., & Hassan, W. (2015). The impact of organizational commitment on job satisfaction and job performance: An empirical study from Pakistan. IOSR Journal of Business and Management, 17(6), 75-80.
|
21 |
Altamuro, J., & Beatty, A. (2010). How does internal control regulation affect financial reporting? Journal of Accounting and Economics, 49(1-2), 58-74. https://doi: 10.1016/j.jacceco.2009.07.002.
DOI
|
22 |
Aramide, S. F., & Bashir, M. M. (2015). The effectiveness of internal control system and financial accountability at local government level in Nigeria. International Journal of Research in Business Management, 3(8), 1-6.
|
23 |
Aristanti, W. (2015). The influence of internal control system on the financial accountability of elementary schools in Bandung, Indonesia. Research Journal of Finance and Accounting, 6(24), 91-96.
|
24 |
Bianchi, C. (2010). Improving performance and fostering accountability in the public sector through system dynamics modelling: From an 'external' to an 'internal' perspective. Systems Research and Behavioral Science, 27(4), 361-384. https://doi: 10.1002/sres.1038.
DOI
|
25 |
Atmojo, M. (2012). The influence of transformational leadership on job satisfaction, organizational commitment, and employee performance. International Research Journal of Business Studies, 5(2), 113-128. https://doi: 10.21632/irjbs.5.2.113-128.
DOI
|
26 |
Awdat, A. A. (2015). The impact of the internal audit function to improve the financial performance of commercial banks in Jordan Utautcaat. Citeseer, 6(3), 217-26.
|
27 |
Becker, K., & Lee, J. W. (2019). Organizational usage of social media for corporate reputation management. Journal of Asian Finance, Economics and Business, 6(1), 231-240. https://doi:10.13106/jafeb.2019.vol6.no1.231.
DOI
|
28 |
Chadwick, C., Super, J. F., & Kwon, K. (2015). Resource orchestration in practice: CEO emphasis on SHRM, commitment-based HR systems, and firm performance. Strategic Management Journal, 36(3), 360-376. https://doi:10.1002/smj.2217.
DOI
|
29 |
Fettry, S. (2015). The influence of business ethics commitment on financial reporting quality. International Journal of Applied Business and Economic Research, 13(6), 4243-4263.
|
30 |
Hanushek, E. A., & Raymond, M. E. (2005). Does school accountability lead to improved student performance? Journal of Policy Analysis and Management, 24(2), 297-327. https://doi: 10.1002/pam.20091.
DOI
|
31 |
Harrison, J. A., Rouse, P., & Villiers, C. D. (2012). Accountability and performance measurement: A stakeholder perspective. Journal of CENTRUM Cathedra: The Business and Economics Research Journal, 5(2), 43-58. https://doi: 10.7835/jcc-berj-2012-0077.
DOI
|