Murtini, Henny and Suhardjanto, Djoko and Probohudono, Agung and Djuminah, Djuminah (2021) Human Capital Disclosure Practices: Do Performance and Budget Controlling Matter? (Evidence from Indonesian Local Governments). In: Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia.
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Abstract
This study aims to explore the effect of performance and budgeting control on human capital disclosure in Indonesian Local government in accordance with institutional theory. The reason for doing this study is the big budget allocation for employee expenditure in Indonesian local government and the
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 14:22 |
| Last Modified: | 17 Apr 2026 08:34 |
| URI: | http://eprints.eai.eu/id/eprint/34452 |
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