Author Details

Editor in Chief
Dr. Juniarti, M.Si., Ak., CA.

Associate Editors
Sany, S.E., M.SCIS
Dr. Yulius Jogi Christiawan, SE, M.Si. Ak, CPA
Saarce Elsye Hatane, SE, MBA, Ak, CMA
Josua Tarigan, Ph.D, CFP, CMA
Dr. Yenni Mangoting, S.E., M.Si., Ak., CA.
Elisa Tjondro, S.E., M.A.

Reviewers
Jap Efendi
Assistant Professor of Accounting, The University of Sydney, Australia

Professor John Ferguson
Professor of Accounting, University of St Andrews, UK

Prof. Jogiyanto Hartono M.
Universitas Gadjah Mada, Yogyakarta, INDONESIA

Indrarini Laksmana
Associate Professor of Accounting, Kent State University, USA

Prof. Sidharta Utama, Ph.D., CFA.
Universitas Indonesia, Jakarta, INDONESIA

Prof. Tatang Ary Gumanti
Universitas Negeri Jember, Jember, INDONESIA

Dr. Peter Demediuk, CPA
School of Accounting and Finance, Victoria University, Melbourne, AUSTRALIA

Prof. Dr. I Made Narsa, M.Si., Ak., CA.
Universitas Airlangga, Surabaya, INDONESIA

Accredited by the Ministry of Research, Technology and Higher Education, Indonesia

Vol 4 - Vol 6 : No. 02/DIKTI/Kep/2002
Vol 7 - Vol 9 : No. 56/DIKTI/Kep/2005
Vol 10 - Vol 12 : No. 43/DIKTI/Kep/2008
Vol 13 - Vol 17 : No. 81/DIKTl/Kep/2011
Vol 18 : No. 36a/E/KPT/2016

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Abstracting and Indexing - Jurnal Akuntansi dan Keuangan

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Petra Christian University

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,, Nurkholis, Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang, Indonesia

Vol 18, No 2 (2016): NOVEMBER 2016 - Articles
Penggunaan Informasi Finansial dan Kinerja Nonfinansial dalam Pengalokasian Anggaran Dekonsentrasi dan Tugas Pembantuan
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The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

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Editor in ChiefDr. Juniarti, M.Si., Ak., CA.

Associate EditorsSany, S.E., M.SCISDr. Yulius Jogi Christiawan, SE, M.Si. Ak, CPASaarce Elsye Hatane, SE, MBA, Ak, CMAJosua Tarigan, Ph.D, CFP, CMADr. Yenni Mangoting, S.E., M.Si., Ak., CA.Elisa Tjondro, S.E., M.A.

ReviewersJap EfendiAssistant Professor of Accounting, The University of Sydney, Australia

Professor John FergusonProfessor of Accounting, University of St Andrews, UK

Author Details

,, Nurkholis, Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang, Indonesia

Editor in Chief
Dr. Juniarti, M.Si., Ak., CA.

Associate Editors
Sany, S.E., M.SCIS
Dr. Yulius Jogi Christiawan, SE, M.Si. Ak, CPA
Saarce Elsye Hatane, SE, MBA, Ak, CMA
Josua Tarigan, Ph.D, CFP, CMA
Dr. Yenni Mangoting, S.E., M.Si., Ak., CA.
Elisa Tjondro, S.E., M.A.

Reviewers
Jap Efendi
Assistant Professor of Accounting, The University of Sydney, Australia

Professor John Ferguson
Professor of Accounting, University of St Andrews, UK