The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

In this era, local government performance in Indonesia is weak because there are many abuse of authority everywhere, like corruption, collusion, and nepotism. Each of local government should apply the principles of good government governance in the government environtment, this is to improve performnace of local government. In this research good government governance principle contain transparancy, accountability, residents particpation, fairness, and responsibility. The purpose of this research is analyze dan explain the empirical evidence about the influence of transparancy, accountability, residents participation, fairness, and responsibility to the performance of local government. This research use primary data. Primary data derived from quistionnaire which share to employee of local government in Gunungkidul. This research involve 100 sample’s. The sample is determined by Slovin sampling method. Sample in this research derived from the employee of local government and Gunungkidul’s residents. Analitycal method use multiple regression. The result of this research is transparancy, accountability, and residents participation don’t have influence to the performance of local government, but fairness and responsibility have a positive and significant influence to the performance of local government.Keyword: Good Government Governance, performance of local government.

The purpose of this study is to test and empirically prove the internal and external factors to support the competitiveness of BUMDes in the Special Region of Yogyakarta. The method uses survey with questionnaire data. The research objects in this study were all BUMDes in 4 districts of the Special Region of Yogyakarta with a total of 178 BUMDes. The results of his research show that: 1

The objectives of this study are: (1). To test and prove the influence of the application of government accounting standards (SAP), financial reposting, and financial accessibility on accountability in regional financial management. The research method was conducted using surveys, with the subjects in this study being employees who were in the SKPDs of the Kulon Progo Regency Government. The sampling technique, using purposive sampling, is applied by taking samples from populations based on certain criteria. These criteria are based on the judgment or certain quota. The number of samples is 30 SKPDs. The results are (1) The application of government accounting standards (SAP) has a positive effect on the accountability of regional financial management; (2) The presentation of regional financial statements has a positive effect on the accountability of regional financial management; (3) Accessibility of regional financial reports has a positive effect on accountability in regional financial management.