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The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control System ; The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control System

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.

This study aims to determine the effect of peer conformity through money attitudes toward adolescence's consumptive behavior. The method used is descriptive verification method with ex post facto and survey approach. Data collecting technique was done by using questionnaire. Sampling technique in this study was proportional stratified random sampling, the number of samples were 165 adolescents. Hypothesis testing in this study was conducted by using linear regression test with path analysis. The results show the significance of peer conformity influence on consumptive behavior was 32.4%. The value of the influence of peer conformity to consumer behavior is indirectly obtained by 11, 22%. The findings indicated all hypotheses were accepted, that peer conformity shows a significant effect on consumptive behavior. Adolescent who have high conformity will tend to behave consumptively.

Penelitian ini ditunjukan untuk mengungkapkan apakah partisipasi penyusunan anggaran pada Satuan Kerja Perangkat Daerah Kota Yogyakarta berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Data penelitian ini memakai data langsung/primer. Metode pengambilan sampelnya yakni snowball sampling. Tehnik analisis datanya adalah path analysis/analisis jalur dengan partisipasi penyusunan anggaran menjadi variabel bebas dan akuntabilitas kinerja instansi pemerintah menjadi variabel terikat, serta pengawasan internal menjadi variabel moderasi. Hasil analisis menyimpulkan kalau partisipasi penyusunaan anggaran ternyata memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, pengawasan internal juga mempunyai pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah, serta partisipasi penyusunan anggaran juga memiliki pengaruh yang positif pada akuntabilitas kinerja instansi pemerintah lewat pengawasan internal. Implikasi dipenelitian ini membuktikan kalau partisipasi penyusunan anggaran ialah salah satu unsur yang mempunyai peran penting untuk memaksimalkan segala kegiatan baIk itu berbentuk fisik atau pelayanan didalam satuan kerja perangkat daerah kota yogyakarta