This study aimed to examine the effect of budgetary participation, individual capacity, self esteem and clarity of budget targets on village budgetary slack that occurs in Petanahan District. This research was carried out in 21 villages in Petanahan Subdistrict. The sample in this study were 43 respondents who participated in the budgeting process. Data collection was done by distributing questionnaires directly to respondents. The analysis technique used was multiple linear regression analysis. The results of this study indicate that: (1) budgetary participation has a positive and significant effect on budgetary slack, (2) individual capacity has no effect on budgetary slack, (3) self-esteem has no effect on budgetary slack, (4) clarity of budget targets has a positive effect and significant to budgetary slack.

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, leverage, struktur modal dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data menggunakan purposive sampling. Populasi yang digunakan dalam penelitian sebanyak 31 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh terhadap kinerja keuangan. Komite audit tidak berpengaruh terhadap kinerja keuangan. Leverage tidak berpengaruh terhadap kinerja keuangan. Struktur modal tidak berpengaruh terhadap kinerja keuangan. Ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan. Dewan komisaris independen, komite audit, leverage, struktur modal dan ukuran perusahaan secara simultan berpengaruh terhadap kinerja keuangan pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia.

Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue.   Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor