Budgetary Fairness dan Kesenjangan Anggaran di Pemerintah Daerah Bangka Barat

This study examines the effect of the budgeting system design against the tendency middle managers to create budgetary slack. The purpose of this study is to test the design of the budgeting system to reduce the propensity to create budgetary slack in government. Data were obtained through a survey to middle manager in west Bangka local governments. The data were processed using SPSS with a sample size of 60. The result showed that the unfair budgeting system design did not significantly affect budgetary slack Contributions of this study is to give feedback to the authorities to design budgeting system for efficiency in government budgets

Keefektifan Audit Internal Pemerintah Daerah

This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government