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                  <text>e-Journal USK</text>
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              <elementText elementTextId="25288">
                <text>Lubis, Arnida Wahyuni; Fakultas Ekonomi Universitas Sumatera Utara</text>
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              <elementText elementTextId="25289">
                <text>Bukit, Rina; Fakultas Ekonomi Universitas Sumatera Utara</text>
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              <elementText elementTextId="25290">
                <text>Lubis, Tapi Anda Sari; Fakultas Ekonomi Universitas Sumatera Utara</text>
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                <text>2013-01-01</text>
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            <description>An account of the resource</description>
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                <text> The purpose of this study was to simultaneously and partially test the influence of capital expenditure, research and development, transaction of special relationship party and profitability on the company value. The population of this study was 131 manufacturing companies registered in the Indonesian Stock Exchange in 2012 and 51 of them were selected to be the samples for this study through purposive sampling technique. The result of this study showed that the influence of capital expenditure, research and development, transaction of special relationship party and profitability had a significant influence on the company value.Keywords: Capital Expenditure, Research and Development, Special Relationship Party Transaction, Profitability, Company Value</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1314</text>
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              <elementText elementTextId="25295">
                <text>eng</text>
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            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25296">
                <text>Program Magister Akuntansi Unsyiah</text>
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          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
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              <elementText elementTextId="25297">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1314/1197</text>
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          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
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              <elementText elementTextId="25298">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah &amp; Riset Akuntansi; 1-13</text>
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              <elementText elementTextId="25299">
                <text>1693-3397</text>
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                <text>1693-3397</text>
              </elementText>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25301">
                <text>PENGARUH PENGELUARAN MODAL, PENELITIAN DAN PENGEMBANGAN, TRANSAKSI PIHAK HUBUNGAN ISTIMEWA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA  PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA</text>
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                <text>Peer-reviewed Article</text>
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          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
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    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25305">
                <text>Fadilah, Sri; Fakultas Ekonomi Universitas Islam Bandung</text>
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            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25306">
                <text>2008-07-01</text>
              </elementText>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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                <text>     TVRI is a broadcasting television company that gives communication services and the outputs are programs whether on air or off air in good quality and excellence. The aims of this research are to get information about the application of marketing information system in PT TVRI of West Java and Banten stations, and to know the application of programs development, and also to get information about marketing information system in supporting programs development in PT TVRI of West Java and Banten stations.     This research used case study method and descriptive method analysis. The technique of data collecting in this research was by observation, questioner, interview, and documentation. From the results, we can conclude that the implementation of marketing information system in TVRI of West Java and Banten stations is adequate and good enough for programs development. Even though it still has weakness. This weakness is expected to become the consideration for TVRI of West Java and Banten stations in  executing the development of marketing information system to support programs development.  Keywords : Marketing Information System, Programs Development</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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              <elementText elementTextId="25308">
                <text>application/pdf</text>
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          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="25309">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/302</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25310">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25311">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="25312">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/302/287</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25313">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah &amp; Riset Akuntansi; 164-171</text>
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              <elementText elementTextId="25314">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="25315">
                <text>1693-3397</text>
              </elementText>
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          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25316">
                <text>ANALISIS PELAKSANAAN SISTEM INFORMASI PEMASARAN DALAM MENUNJANG PENGEMBANGAN ACARA DI TVRI STASIUN JAWA BARAT DAN BANTEN</text>
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          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25317">
                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="25318">
                <text>info:eu-repo/semantics/publishedVersion</text>
              </elementText>
              <elementText elementTextId="25319">
                <text>Peer-reviewed Article</text>
              </elementText>
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          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25320">
                <text>Zein, Basri; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="25321">
                <text>Miraza, Fahri; Alumni Program Magister Sains Akuntansi PPs Unsyiah</text>
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            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25322">
                <text>2008-01-01</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25323">
                <text>      The objective of research is to identify the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004.     Selecting of sample is done by purposive sampling method that it is judgment sampling under condition : 1) public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; 2) Financial report is limited on balance and income statement of public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2003-2004 that they are available completely in library of Jakarta Stock Exchange.     Descriptive statistic is used to see the development of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004; and Kruskal-Wellis statistic is used to see if there is significant difference of financial performance viewed from liquidity, capital structure, and profitability on public companies from miscellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004.     Result of research shows financial performance of public companies from micellaneous industry sector that listed in Jakarta Stock Exchange during period 2000-2004 viewed from liquidity, capital structure, and profitability (ROI) are not good except profitability (REO). Result of research also shows during period 2000-2004 there are not significant difference of financial performance viewed from liquidity, and capital structure on public companies from miscellaneous industry sector, except viewed from profitability (ROI and ROE). Keyword : Financial Performance, Liquidity, Capital Structure, and Profitability</text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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              <elementText elementTextId="25324">
                <text>application/pdf</text>
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            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="25325">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/275</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25326">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25327">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="25328">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/275/261</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25329">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah &amp; Riset Akuntansi; 1-12</text>
              </elementText>
              <elementText elementTextId="25330">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="25331">
                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25332">
                <text>ANALISIS KINERJA KEUANGAN DITINJAU DARI SEGI LIKUIDITAS, STRUKTUR MODAL DAN PROFITABILITAS PADA PERUSAHAAN PUBLIK SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEJ  PERIODE 2000-2004</text>
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            <name>Type</name>
            <description>The nature or genre of the resource</description>
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                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="25334">
                <text>info:eu-repo/semantics/publishedVersion</text>
              </elementText>
              <elementText elementTextId="25335">
                <text>Peer-reviewed Article</text>
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          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25336">
                <text>Hadi, Waskito; Badan Pemeriksa Keuangan RI Perwakilan Provinsi Aceh</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25337">
                <text>2010-01-01</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25338">
                <text>The research was conducted using secondary data of LKPD TA 2007 in Aceh Province which was proposed to understand the influence of liquidity and leverage towards regional autonomy using path analysis with census data partially and simultaneously.The population of this research are audited financial statements of local government in Aceh (LKPD) for the budget year of 2007 by Supreme Audit Board of Indonesia (BPK- RI) Representatives Office in Aceh Province. The audit reports had been published widely through the official site of BPK- RI. The final population of this research were 14 financial statements of local government in Aceh. Using SPSS version 12, the result showed that the influence of liquidity towards regional autonomy was strong with the percentage 74,3%; whereas the percentage of leverage influence towards regional autonomy was 2,2 %. Simultaneous influence of liquidity and leverage towards regional autonomy was showed with determination coefficient value of 0,520. Finally, the percentage of influence of other variables towards regional autonomy (e) was 0,480.Based on the results, it can be concluded that liquidity and leverage have influence towards regional autonomy either simultaneously or partially. Key words: liquidity, leverage and regional autonomy.          </text>
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            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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              <elementText elementTextId="25339">
                <text>application/pdf</text>
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            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="25340">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/327</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25341">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25342">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="25343">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/327/312</text>
              </elementText>
            </elementTextContainer>
          </element>
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            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25344">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2010): Jurnal Telaah &amp; Riset Akuntansi; 29-51</text>
              </elementText>
              <elementText elementTextId="25345">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="25346">
                <text>1693-3397</text>
              </elementText>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25347">
                <text>PENGARUH LIKUIDITAS DAN LEVERAGE  TERHADAP KEMANDIRIAN DAERAH (STUDI TERHADAP LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN ANGGARAN 2007 DI WILAYAH PROVINSI ACEH)</text>
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            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25348">
                <text>info:eu-repo/semantics/article</text>
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                <text>Peer-reviewed Article</text>
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          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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              <description>A name given to the resource</description>
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            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="25351">
                <text>Junarwati, Junarwati; Magister Akuntansi Pascasarjana Universyitas Syiah Kuala Banda Aceh</text>
              </elementText>
              <elementText elementTextId="25352">
                <text>Basri, Hasan; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="25353">
                <text>Abdullah, Syukriy; Fakultas Ekonomi Universitas Syiah Kuala</text>
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            </elementTextContainer>
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            <name>Date</name>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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              <elementText elementTextId="25355">
                <text>The purpose of this study is to examine the effect of Local Revenue and its components which include Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income on the local governments financial performance in Aceh. The population was districts/cities in Aceh Province and the unit of analysis of this study was the local government budget report (or financial statements) audited by Supreme Audit Agency (BPK). A total of 23 Local Government Financial Reports districts/cities in Aceh province with the observation period of 3 years, or 69 local government financial reports, where analyzed using the multiple linear regression model. The first finding indicates that Local Revenue affects the financial performance of the districts/cities in Aceh province. Furthermore, other results suggests that the components of the Local Revenue: Local Taxes, Local Retribution, Zakat, Results of Local Investment, and Others Local Income jointly have effect on the local  financial performance of the district/city in Aceh province.Keywords : Local Financial Performance, Local Revenue</text>
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          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1369</text>
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            <description>A language of the resource</description>
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              <elementText elementTextId="25358">
                <text>eng</text>
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          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25359">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
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            <description>A related resource</description>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1369/1250</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25361">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah &amp; Riset Akuntansi; 186-193</text>
              </elementText>
              <elementText elementTextId="25362">
                <text>1693-3397</text>
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                <text>1693-3397</text>
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          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25364">
                <text>PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2010-2012</text>
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      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
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                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
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          </elementContainer>
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      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25368">
                <text>Nadirsyah, Nadirsyah; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="25369">
                <text>Zuhra, Intan Maulida; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25370">
                <text>2009-07-01</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25371">
                <text>This research has purpose to show influence locus of control and timebudgetpressure to disfunctional audit behavior. This research is a census research which committed  at BPKP Province of Aceh. Population in this research amount 85 auditors. Data using in this research is primary data which obtained through questionare. Data analysis in this research is committed by using multiple linear regression method.The result of this research indicates that partially locus of control has an influence to disfunctional audit behavior. As locus of control, Time budget pressure also has an influence to disfunctional audit behavior. Silmultaneously, it indicates that locus of control and time budget pressure have also an influence to disfunctional audit behavior.                     Keyword: locus of control, time budget pressure and disfunctional audit behavior</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25372">
                <text>application/pdf</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="25373">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/318</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25374">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25375">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="25376">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/318/303</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25377">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah &amp; Riset Akuntansi; 104-116</text>
              </elementText>
              <elementText elementTextId="25378">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="25379">
                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25380">
                <text>LOCUS OF CONTROL,  TIME BUDGET PRESSURE DAN   PENYIMPANGAN PERILAKU DALAM AUDIT</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25381">
                <text>info:eu-repo/semantics/article</text>
              </elementText>
              <elementText elementTextId="25382">
                <text>info:eu-repo/semantics/publishedVersion</text>
              </elementText>
              <elementText elementTextId="25383">
                <text>Peer-reviewed Article</text>
              </elementText>
            </elementTextContainer>
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    <collection collectionId="26">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25384">
                <text>Lautania, Maya Febrianty; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25385">
                <text>2011-01-01</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25386">
                <text>This research performed at Public accountant Office (CAP) which is distributed in some province in Indonesia, with aim of the reserach is to know influence Time Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors performance which works for public accountant Office of parsial influence or simultaneously.Responden in this research is auditors at Public Accountant office which is registered in Institute Akuntan Publik Indonesia (IAPI). This research type has the character of correlational with number of sample 91 auditor from population a number of  998 inscribed CAP auditor  which is random chosen  within region based.  Path analysis is used as a data analytical technique.Based on result of analysis it is concluded that Time Budget Pressure, Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors Performance in simultaneously. Time budget pressure has an effect to auditors performance, locus of control has a insignificant negative effect to auditors performance and  dysfunctional audit behavior has an effect  to auditors performance. Keywords : Time Budget Pressure, Locus of Control, Dysfunctional audit behavior, auditors performance.</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25387">
                <text>application/pdf</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="25388">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/586</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25389">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25390">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="25391">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/586/495</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25392">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah &amp; Riset Akuntansi; 92 - 113</text>
              </elementText>
              <elementText elementTextId="25393">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="25394">
                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25395">
                <text>PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK INDONESIA)</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25396">
                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="25397">
                <text>info:eu-repo/semantics/publishedVersion</text>
              </elementText>
              <elementText elementTextId="25398">
                <text>Peer-reviewed Article</text>
              </elementText>
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    <collection collectionId="26">
      <elementSetContainer>
        <elementSet elementSetId="1">
          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
            </element>
          </elementContainer>
        </elementSet>
      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25399">
                <text>Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="25400">
                <text>Siswar, Dana; Fakultas Ekonomi Universitas Syiah Kuala</text>
              </elementText>
              <elementText elementTextId="25401">
                <text>Andina, Arie; Program Studi Magister Akuntansi Universitas Syiah Kuala</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25402">
                <text>2013-01-01</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25403">
                <text>The objective of the study is to examine (1) the influence of systematic risk on corporate social responsibility (CSR) disclosure; (2) the influence of systematic risk and CSR disclosure on earnings growth simultaneously; (3) the influence of systematic risk on earnings growth; (4) the influence of CSR disclosure on earnings growth; (5) the influence of systematic risk, CSR disclosure and earnings growth on earnings response coefficient simultaneously; (6) the influence of systematic risk on earnings response coefficient; (7) the influence of CSR disclosure on earnings response coefficient; (8) the influence of earnings growth on earnings response coefficient.The object of populations used in this study are manufacturing industries listed in The Indonesia Stock Exchange for period 2008 - 2009. The data used are annual report, sustainability report, financial report, and stock’s information. The study tested hypothesis by using path analysis method which operated by SPSS 17 statistic software.The results of this study indicate that systematic risk has influence on corporate on social responsibility disclosure. Its meant that the higher systematic risk, the more CSR informations disclosed by the firms. Systematic risk and CSR disclosure have influence on earnings growth simultaneously. This impact shows that the reducting of systematic risk and the implementing of CSR activities as the sustainability strategic, will aim to increase the earnings growth rate. Partially, systematic risk has a negative influence and CSR disclosure has a positive influence on earnings growth. Systematic risk, CSR disclosure and earning growth have influence on earnings response coefficient simultaneously. It meant that investor will respons systematic risk, CSR disclosure and earning growth as factors influenced the informativeness of earnings. Partially systematic risk, CSR disclosure and earning growth have positive influence on earnings response coefficient.Keywords: Earnings Response Coefficient, Earnings Growth, Corporate Social Responsibility Disclosure, Systematic Risk.</text>
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            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25404">
                <text>application/pdf</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="25405">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1319</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25406">
                <text>eng</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="25407">
                <text>Program Magister Akuntansi Unsyiah</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="46">
            <name>Relation</name>
            <description>A related resource</description>
            <elementTextContainer>
              <elementText elementTextId="25408">
                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1319/1202</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="25409">
                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah &amp; Riset Akuntansi; 64-92</text>
              </elementText>
              <elementText elementTextId="25410">
                <text>1693-3397</text>
              </elementText>
              <elementText elementTextId="25411">
                <text>1693-3397</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25412">
                <text>PENGARUH RISIKO SISTEMATIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP PERTUMBUHAN LABA DAN KOEFISIEN RESPON LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)</text>
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            <name>Type</name>
            <description>The nature or genre of the resource</description>
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              <elementText elementTextId="25413">
                <text>info:eu-repo/semantics/article</text>
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              <elementText elementTextId="25414">
                <text>info:eu-repo/semantics/publishedVersion</text>
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                <text>Peer-reviewed Article</text>
              </elementText>
            </elementTextContainer>
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          <name>Dublin Core</name>
          <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
          <elementContainer>
            <element elementId="50">
              <name>Title</name>
              <description>A name given to the resource</description>
              <elementTextContainer>
                <elementText elementTextId="31035">
                  <text>e-Journal USK</text>
                </elementText>
              </elementTextContainer>
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      </elementSetContainer>
    </collection>
    <elementSetContainer>
      <elementSet elementSetId="1">
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        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
            <elementTextContainer>
              <elementText elementTextId="25416">
                <text>Daud, Rulfah M; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Syarifuddin, Nur Afni; Alumni Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>     The purpose of this research are: (1) the influence of corporate social responsibility disclosure an earning response coeficient (2) the influence of timelines on earning responsecoeficient, and (3) the influence of debt to equity ratio on earning response coeficient. This research use the hypotesis testing research with cencus method where the pupolation are investigated. Total of population is 19 (nineteen) companiesduring two year (2006-2007) observation (pooled data), 50 total pf population is 38 companies which analiysed by multiple linear regression model. Data used is annual report, financial report and stock information.     The research results show that simultaneously, CSR disclosure, timeliness and debt to equity ratio influence to earning response coeficient. It explains that independent variabel coeficient (either CSR disclosure, timeliness, or debt equity ratio) is equol (0)(ß1 = 1,438, ß2 = 1,910, ß3 = -0,31). Particialy CSR disclosure influence to earning response coeficient positively. It denided the hypotesis which hope CSR disclosure influence to earning respone coeficient positively but, debt to equity ratio has negative influences. Keyword : Corporate social responsibility disclosure, timeliness, debt to equity, earning response coefficient.</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/280</text>
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                <text>eng</text>
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            <name>Publisher</name>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/280/266</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah &amp; Riset Akuntansi; 82-101</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
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                <text>PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, TIMELINESS, DAN DEBT TO EQUITY RATIO TERHADAP EARNING RESPONSE COEFFICIENT  (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)</text>
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                <text>Peer-reviewed Article</text>
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                  <text>e-Journal USK</text>
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                <text>Bulan, Rida Fani; Alumni Program Studi Magister Akuntansi Universitas Syiah Kuala</text>
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              <elementText elementTextId="25433">
                <text>2011-01-01</text>
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                <text>The purposes of this research were to know: (1) the effect of budgetary participation on budget objective clarity; (2) the effect between budgetary participation and the clarity of budget objectives on job relevant information simultaneously and partially; (3) the effect of budget, budget objective clarity, and job relevant information on budgetary slack either simultaneously and partially.            The result showed that the budgetary participation affected the budget objective clarity. The result also showed that budgetary participation and budget objective clarity influenced simultaneously and partially on job relevant information. The Budgetary participation, budget objective clarity and job relevant information affected simultaneously and partially the budgetary slack. Keywords: Budgetary Participation, Budget objective Clarity, Job Relevant Information, Budgetary Slack</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/423</text>
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                <text>eng</text>
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            <name>Publisher</name>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/423/392</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah &amp; Riset Akuntansi; 33-50</text>
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                <text>1693-3397</text>
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                <text>1693-3397</text>
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          <element elementId="50">
            <name>Title</name>
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                <text>PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP JOB RELEVANT INFORMATION SERTA IMPLIKASINYA PADA SENJANGAN ANGGARAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN BIREUEN)</text>
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