SUMMARY Public sector managers in less developed countries are confronted with opposing forces. A lack of sufficient resources along with a tradition of corruption are obstacles for developing and using performance measurement systems. However, recent public sector reforms in less developed countries, including decentralisation and anti‐corruption programmes, stimulate the development and use of such systems. On the basis of a framework, which distinguishes different types of stakeholders, each with particular performance interests, we analyse how public sector managers are coping with the two opposing forces, given the relative power positions and the interests of their stakeholders. On the basis of four cases studies of local government agencies in Bali (Indonesia), we found that with respect to the annual performance reports, managers in these agencies focus more on fulfilling the formal requirements regarding the format of these reports and on their timely submission than on their contents, which are all symptoms of a symbolic rather than functional use of performance information. However, the reports include information on inputs that is linked to similar information in short‐term reports, which the managers use in a functional manner. These managers show a kind of juggling behaviour, in the sense that they partially try to serve conflicting performance interests. Copyright © 2012 John Wiley & Sons, Ltd.

This study examines the influence of participative budgeting on budgetary slack in composing nine local governments' budget of Bali Province, using 'career uncertainty' as the moderating variable. The 'career uncertainty' has received insufficient attention in previous studies on budgetary slack. This study tries to fill this gap. Respondents of this study are 686 middle level employees. The results show that career uncertainty can moderate the relationship between participative budgeting and budgetary slack. The more certain local government employees that they will be placed at the same position in the period of budget realization, the larger the budgetary slack will be.

SUMMARYThis article develops a framework for understanding changes in the demand for and supply of performance information in public sector organizations in less developed countries (LDCs). New Institutional Sociology (NIS) is used to argue that pressures from specific stakeholders stimulate organizations to produce particular performance information. The article distinguishes three groups of stakeholders (i.e. funding bodies, statutory boards and purchasers), and elaborates on the performance dimensions these stakeholders are interested in. The group of funding bodies, with their interest in financial performance information, used to be the most important group of stakeholders. However, statutory boards and purchasers are gaining importance as a result of recent public sector reforms, which include decentralization, marketization and the implementation of anti-corruption programs. As a consequence of pressures coming from these stakeholders, new performance dimensions, such as the quality and quantity of services and the political governance structure, will be added to organizations' performance measurement (PM) systems. Whether these and other-often more traditional financial-performance dimensions will be balanced and integrated throughout organizations depends on the power positions of the various stakeholders. The arguments presented in this article intend to stimulate public sector organizations in LDCs to design and redesign PM systems as a response to changing stakeholder interests.

Purpose-This paper aims to explore the influence of specific characteristics of the public sector in developing countries (i.e. a low-institutional capacity, a limited involvement of stakeholders, and high levels of corruption and informality), and of reforms of this sector, on public sector performance measurement (PSPM). Design/methodology/approach-Based on a review of prior literature, the paper develops understanding of the demand for and supply of performance information in developing countries, and of changes in this area. Findings-The paper argues that public sector organisations in developing countries are likely to face an unbalanced position, i.e. disequilibrium between the demand for and supply of performance information. More precisely, the public sector reforms-which are partly stimulated by a growing involvement of some stakeholders-lead to an increasing demand for performance information but, because of the low-institutional capacity and the high level of corruption, this increasing demand is not always followed by a sufficient supply of performance information. This leads to an "unsatisfied demand" position. Research limitations/implications-The paper concludes with an overview of issues related to PSPM in a developing country context that require further investigation. Practical implications-The arguments presented in this paper are summarised in an overview of factors that influence the demand for and supply of performance information in the public sector in developing countries. This overview might be helpful to those who are involved in the design of performance measurement systems in these countries. Originality/value-So far, relatively little is known about PSPM in a developing country context. This paper is an attempt to fill this gap.

Penelitian ini berfokus pada perusahaan consumer goods, dimana perusahaan ini memproduksi barang-barang konsumsi yang dibutuhkan secara rutin oleh masyarakat. Penelitian mengenai pengungkapan CSR pada perusahaan consumer goods masih jarang dilakukan. Sampel yang didapatkan sebanyak 7 perusahaan menggunakan teknik purposive sampling, dengan teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh signifikan pada pengungkapan CSR, leverage berpengaruh positif pada pengungkapan CSR, kepemilikan asing tidak berpengaruh signifikan pada pengungkapan CSR, ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas pada pengungkapan CSR, ukuran perusahaan mampu memoderasi (memperlemah) pengaruh leverage pada pengungkapan CSR dan ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan asing pada pengungkapan CSR. Kata kunci: Profitabilitas, leverage, kepemilikan asing, ukuran perusahaan, pengungkapan CSR, consumer goods.

This study aims to examine the effect of task complexity and time pressure on auditor performance at the Public Accounting Firm (KAP) in Bali Province with compensation and organizational citizenship behavior (OCB) as moderating. The population in this study were all KAP auditors in Bali Province registered in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2017. The sampling technique used was purposive sampling. The criteria are: the auditor works in a KAP throughout the Province of Bali who is still actively operating and has a minimum work period or audit experience of 1 year. 61 questionnaire data were processed. The results of this study found that: task complexity has a negative effect on auditor performance, time pressure has a negative effect on auditor performance. The results also show that compensation is not able to moderate the influence of task complexity and time pressure on auditor performance. Organizational citizenship behavior (OCB) is not able to moderate the influence of task complexity on auditor performance but is able to moderate the influence of time pressure on auditor performance.

Kinerja seorang badan pengawas Lembaga Perkreditan Desa (LPD) menjadi penting karena badan pengawas bertugas melakukan pengawasan untuk mencegah terjadinya praktik-praktik yang dapat merugikan LPD. Kinerja yang baik dari  seorang badan pengawas LPD akan membuat kinerja LPD semakin meningkat, oleh karena itu faktor-faktor yang mempengaruhinya perlu diperhatikan. Faktor individual dan faktor situasional merupakan faktor yang dapat mempengaruhi kinerja dari individu. Faktor individual meliputi jenis kelamin, pengalaman, motivasi, kepribadian, dan locus of control. Sedangkan faktor situasional meliputi kepemimpinan, prestasi kerja, dan budaya organisasi. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh locus of control dan budaya organisasi berbasis tri hita karana pada kinerja badan pengawas LPD sebagai auditor internal di Kabupaten Karangasem. Tri hita karana merupakan budaya yang khusus berkembang di Bali dan diadopsi menjadi budaya organisasi yang digunakan sebagai pedoman dalam berorganisasi salah satunya oleh LPD. Metode pengumpulan data yang digunakan adalah kuesioner. Metode sampling yang digunakan adalah non probability sampling dengan tehnik purposive sampling dan memperoleh 40 sampel dengan 80 responden. Tehnik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa locus of control internal dan budaya organisasi berbasis tri hita karana berpengaruh positif pada kinerja badan pengawas LPD, sehingga semakin tinggi locus of control internal dan semakin baik budaya organisasi berbasis tri hita karana yang diterapkan, maka kinerjanya akan meningkat. Sedangkan locus of control eksternal berpengaruh negatif pada kinerja badan pengawas LPD, sehingga semakin tinggi locus of control eksternal yang dimiliki maka kinerjanya akan menurun.

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh love of money, machiavellian, idealisme dan religiusitas pada persepsi etis mahasiswa akuntansi. Populasi penelitian ini adalah mahasiswa S1 program studi akuntansi non reguler angkatan 2015 Fakultas Ekonomi Universitas Udayana Bali yang berjumlah 148 orang, sampel yang diambil berjumlah 108 orang. Uji coba instrumen dilakukan dengan uji validitas dan uji reliabilitas. Sebelum dilakukan analisis data, terlebih dahulu dilakukan uji prasyarat analisis data yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Analisis data yang digunakan untuk menguji hipotesis adalah dengan menggunakan teknik analisis regresi linearberganda. Hasil analisis menunjukkan bahwa love of money berpengaruh negatif pada persepsi etis, machiavellian berpengaruh negatif pada persepsi etis, idealisme berpengaruh positif pada persepsi etis dan religiusitas berpengaruh positif pada persepsi etis. Kata kunci: love of money, machiavellian, idealisme, religiusitas, persepsi etis ABSTRACTThe purpose of this study was to determine the effect of love of money, machiavellian, idealism and religiosity on the ethical perceptions of accounting students. The population of this study was S1 students of the non-regular accounting study program class of 2015 Faculty of Economics, Udayana University, Bali, amounting to 148 people, the samples taken amounted to 108 people. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that love of money has a negative effect on ethical perceptions, machiavellian has a negative effect on ethical perception, idealism has a positive effect on ethical perception and religiosity has a positive effect on ethical perception. PENDAHULUANSkandal-skandal akuntansi yang telah terjadi menimbulkan dampak buruk bagi profesi akuntansi, reaksi dan persepsi dari calon akuntan (mahasiswa) yang akan memasuki profesi akuntan sangat penting karena mahasiswa akuntansi merupakan masa depan profesi tersebut. Mahasiswa yang kurang memiliki pengetahuan tentang skandal-skandal yang telah terjadi di Indonesia maupun