This study examines whether the internal control system moderates relationship among budget expenditure, government size, legislative and audit findings on financial statement disclosure in Indonesia. is a quantitative that uses purposive sampling technique to collect data from 240 local governments Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show ha...

when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...

The possibility of employing internal wall as mass absorber in rectangular water storage tanks subjected to harmonic ground motion excitation is investigated in this paper. Internal walls are used in these tanks usually for service performance purposes, which could be used as mass absorber to control seismic demand on tank's exterior walls. Derivation of the response of the coupled system inclu...