@incollection{,
	
					
					
					FB70B70C4AD29DA90B523628DC6F07C7
				,
	author={{Amiruddin} and {Itda Kabupaten SumbawaBarat} and {Universitas Mataram, Indonesia}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}18785102
}

@book{b0,
	
	
		,
	title={{}}
		,
	author={{
			MAntonsen
		} and {
			TBJørgensen
		}}
		
		
			,
	year={1997}
			,
	publisher={The 'Publicness' of Public Organizations. Public Administration}
			75
			
		
	

}

@incollection{b1,
	
	
		,
	title={{Institutional Reforms and Investor Reactions to CSR Announcements: Evidence from an Emerging Economy}}
		,
	author={{
			GBArya
		} and {
			Zhang
		}}
		
		10.1111/j.1467-6486
	
	
		,
	journal={{Journal of Management Studies}}
		
			,
	year={2009}
		
	

}

@incollection{b2,
	
	
		,
	title={{Escape from the Iron Cage? Organizational Change And Isomorphic Pressures In The Public Sector}}
		,
	author={{
			RAshworth
		} and {
			GABoyne
		} and {
			RDelbridge
		}}
		
		
	
	
		,
	journal={{Journal of Public Administration Research and Theory. JPART}}
		
			19
			
			,
	year={2009}
		
	

}

@incollection{b3,
	
	
		,
	title={{Regulatory Problems In The Public Sector: Theories And Cases}}
		,
	author={{
			RAshworth
		} and {
			GABoyne
		} and {
			RMWalker
		}}
		
		
	
	
		,
	journal={{Policy & Politics}}
		
			30
			2
			
			,
	year={2002}
		
	

}

@book{b4,
	
	
		,
	title={{Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Serta Sistem Pengendalian Intenal Pemerintah Terhadap}}
		,
	author={{
			NAzizah
		} and {
			ARJunaidi
		} and {
			Setiawan
		}}
		
		
		pukul: 10
		
			,
	year={2014. 1 Nov 2017}
			23
		
	

}

@incollection{b5,
	
	
		,
	title={{Risk Management Practices In The Malaysian Public Sector}}
		,
	author={{
			BABakar
		} and {
			SZ ARasid
		} and {
			AM
		}}
		
		
	
	
		,
	journal={{Journal of Global Business and Social Entrepreneurship GBSE)}}
		
			1
			2
			
			,
	year={2016}
		
	

}

@book{b6,
	
	
		,
	title={{Corporate nonfinancial reporting processes: An analysis of the emerging modes by which organisations engage with their stakeholders}}
		,
	author={{
			CBeck
		} and {
			Dumay
		} and {
			GFrost
		}}
		
		
		
			,
	year={2010}
			,
	publisher={CPA Australia}
		
	

}

@incollection{b7,
	
	
		,
	title={{Voluntary Corporate Social Responsibility Reporting: A Study of Early and Late Reporter Motivations and Outcomes}}
		,
	author={{
			HABhimani
		} and {
			PSilvola
		} and {
			Sivabalan
		}}
		
		
	
	
		,
	journal={{Journal Of Management Accounting Research}}
		
			28
			2
			
			,
	year={2016}
		
	

}

@incollection{b8,
	
	
		,
	title={{Metode Penelitian kuantitatif Komunikasi, Ekonomi}}
		,
	author={{
			BBungin
		}}
	
	
		,
	booktitle={{Dan Kebijakan Publik Serta Ilmu-Ilmu Sosial Lainnya. Edisi Kedua}}
		
			,
	year={2005}
		
		
			Kencana Prenada Media Group
		
	

}

@incollection{b9,
	
	
		,
	title={{How Can Human Resource Management Practices Lead To Increased Corporate Social Performance? Institutional Theory Perspective}}
		,
	author={{
			MChu
		} and {
			Yu
		}}
		
	
	
		,
	booktitle={{Knowledge And Learning International Conference}}
				
			,
	year={2017}
		
		
			National University of Tainan, Taiwan. Poland Management
		
	

}

@incollection{b10,
	
	
		,
	title={{The Rise And Rise Of IFRS: An Examination Of IFRS Diffusion}}
		,
	author={{
			WChua
		} and {
			STaylor
		}}
		
	
	
		,
	journal={{Journal of Accounting & Public Policy}}
		
			27
			
			,
	year={2008}
		
	

}

@book{b11,
	
	
		,
	title={{Research Design: Pendekatan Kualitatif, Kuantitatif, dan Mixed}}
		,
	author={{
			JWCreswell
		}}
		
			,
	year={2010}
			,
	publisher={Versi Terjemahan}
		
	

}

@book{b12,
	
	
		,
	title={{}}
		,
	author={{
			PelajarPenerbit Pustaka
		}}
		
	

}

@incollection{b13,
	
	
		,
	title={{Institutional Theory And Institutional Change: Introduction To The Special Research Forum}}
		,
	author={{
			JM TDacin
		} and {
			WRGoodstein
		} and {
			Scott
		}}
		
		
	
	
		,
	journal={{Academy of Management Journal}}
		
			45
			1
			
			,
	year={2002}
		
	

}

@incollection{b14,
	
	
		,
	title={{Stakeholders And Environmental Management Practices: An Institutional Framework}}
		,
	author={{
			MDelmas
		} and {
			MWToffel
		}}
		
	
	
		,
	journal={{Business Strategy and the Environment Bus. Strat. Env}}
		
			13
			
			,
	year={2004}
		
	

}

@incollection{b15,
	
	
		,
	title={{An Institutional Perspective On The Diffusion of International Management System Standards: The Case of The Environmental Management Standard ISO 14001}}
		,
	author={{
			MDelmas
		} and {
			MJ MSancho
		}}
		
	
	
		,
	journal={{Business Ethics Quarterly}}
		
			21
			
			,
	year={2011}
		
	

}

@incollection{b16,
	
	
		,
	title={{Pengaruh Tekanan Eksternal, Faktor Politik, Dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan}}
		,
	author={{
			EN W SDewi
		} and {
			NKSujana
		} and {
			Sinarwati
		}}
		
		
	
	
		,
	journal={{Studi Kasus Pada SKPD Kabupaten Karangasem). e-Journal UPG}}
		
			1
			3
			,
	year={2015}
		
	

}

@incollection{b17,
	
	
		,
	title={{The Iron Cage Revisited" Institutional Isomorphism And Collective Rationality In Organizational Fields}}
		,
	author={{
			PJDimaggio
		} and {
			WPowell
		}}
		
	
	
		,
	journal={{American Sociological Review}}
		
			48
			
			,
	year={1983}
		
	

}

@incollection{b18,
	
	
		,
	title={{Corporate Social Responsibility, Public policy, And NGO Activism In Europe And The United States: An Institutional-Stakeholder Perspective}}
		,
	author={{
			JPDoh
		} and {
			TRGuay
		}}
		
	
	
		,
	journal={{Journal of Management Studies}}
		
			43
			
			,
	year={2007}
		
	

}

@incollection{b19,
	
	
		,
	title={{Pengaruh Faktor Politik, Ketidakpastian Lingkungan Dan KompetensiSumber Daya Manusia Terhadap Penerapan Transparansi Pelaporan Keuangan (StudiEmpiris atas SKPD Pemerintah Kota Padang)}}
		,
	author={{
			DFardian
		}}
	
	
		,
	journal={{Jurnal Elektronik UNP}}
		
			
			,
	year={2014}
		
	

}

@incollection{b20,
	
	
		,
	title={{Accrual Accounting Does Not Necessarily Mean Accrual Accounting: Factors That Counteract Compliance With Accounting Standards In Swedish Municipal Accounting}}
		,
	author={{
			TPFalkman
		} and {
			Tagesson
		}}
		
	
	
		,
	journal={{Scand. J. Mgmt}}
		
			24
			
			,
	year={2008}
		
	

}

@incollection{b21,
	
	
		,
	title={{Dynamics of Stakeholders' Implications In The Institutionalization Of The CSR Field In France And In The United States}}
		,
	author={{
			EMFerrary
		} and {
			Avetisyan
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			115
			1
			
			,
	year={2013}
		
	

}

@incollection{b22,
	
	
		,
	title={{Institutional Isomorphism And Public Sector Organizations}}
		,
	author={{
			JPFrumkin
		} and {
			Galaskiewicz
		}}
		
	
	
		,
	journal={{Journal of Public Administration Research and Theory}}
		
			14
			3
			,
	year={2014}
		
	

}

@incollection{b23,
	
	
		,
	title={{}}
		,
	author={{
			JFHair
		} and {
			GT MHult
		} and {
			J MRingle
		} and {
			MSarstedt
		}}
		
		
		
	
	
		,
	journal={{A Primier on Partial Least Square Structural Equation Modeling (PLS-SEM}}
		
			,
	year={2014}
			,
	publisher={SAGE Publication, Inc}
		
	

}

@book{b24,
	
	
		,
	title={{International encyclopedia of the social science}}
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	author={{
			AHawley
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	editor={D. L. Sills}
		
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	year={1968}
			,
	publisher={Macmillan}
			,
	address={New York}
		
	
	,
	note={Human ecology}

}

@book{b25,
	
	
		,
	title={{Penerapan Transparansi Pelaporan Keuangan DalamPerspektif Tekanan Eksternal Dan Komitmen Organisasi}}
		,
	author={{
			FAHalmawati
		} and {
			Mustin
		}}
		
		
		
			,
	year={2015. Diaksestgl6/11/ 2017pukul7}
			54
			53
		
	

}

@incollection{b26,
	
	
		,
	title={{}}
		,
	author={{
			YL A DHidayati
		} and {
			SNPramita
		} and {
			Hikmah
		}}
		
		
	
	
		,
	journal={{Pengaruh Tekanan Eksternal}}
		,
	editor={Akuntabilitas, Partisipasi Masyarakat Dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan SKPD}
		
			,
	year={2015}
		
		
			Studi Empiris SKPD Di Kota Magelang) Universitas Muhammadiyah Magelang
		
	

}

@incollection{b27,
	
	
		,
	title={{Social Reporting And New Governance Regulation: The Prospects OeAchieving Corporate Accountability Through Transparency}}
		,
	author={{
			DHess
		}}
	
	
		,
	journal={{Business Ethics Quarterly}}
		
			17
			3
			
			,
	year={2007}
		
	

}

@incollection{b28,
	
	
		,
	title={{The Determinants Of An Environmentally Responsive Firm: An Empirical Approach}}
		,
	author={{
			IHenriques
		} and {
			PSadorsky
		}}
		
	
	
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	journal={{J Envir. Econ. Manag}}
		
			30
			
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}

@book{b29,
	
	
		,
	title={{Instruksi Presiden Republik Indonesia Nomor 17 Tahun}}
		,
	editor={Tentang Aksi Pencegahan Dan Pemberantasan Korupsi Tahun}
		
			,
	year={2011. 2012}
		
	

}

@book{b30,
	
	
		,
	title={{The Expansion Of Modern Accounting As A Global And InstitutionalPractice}}
		,
	author={{
			YSJang
		}}
		
			,
	year={2005}
		
	

}

@incollection{b31,
	
	
		,
	title={{}}
		,
	author={{
			ThousandLondon
		} and {
			NewOaks
		} and {
			Delhi
		}}
		
		
	
	
		,
	journal={{Int. Journal of comparative sociology}}
		
			46
			4
			
		
	

}

@incollection{b32,
	
	
		,
	title={{Ecologically Sustainable Organizations: An Institutional Approach}}
		,
	author={{
			PDJennings
		} and {
			PAZandbergen
		}}
		
	
	
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	journal={{Acad. Manag. Rev}}
		
			20
			
			,
	year={1995}
		
	

}

@incollection{b33,
	
	
		,
	title={{National Adoption Of International Accounting Standards: An Institutional Perspective}}
		,
	author={{
			WJudge
		} and {
			SLi
		} and {
			RPinsker
		}}
		
		
	
	
		,
	journal={{Corporate Governance: An International Review}}
		
			18
			3
			
			,
	year={2010}
		
	

}

@book{b34,
	
	
		,
	title={{Konsep Dan Aplikasi Structural Equation Modeling Berbasis Varian Dalam Penelitian Bisnis}}
		,
	author={{
			HJogiyanto
		}}
		
			,
	year={2011}
			,
	address={UPP STIM YKPN. Yogyakarta}
		
	

}

@incollection{b35,
	
	
	
	
		,
	booktitle={{2014. Teori Portofolio dan Analisis Investasi}}
		,
	booktitle={{Edisi Kesembilan. BPEF.Yogyakarta}}
		
	

}

@incollection{b36,
	
	
		,
	title={{Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Manajemen, Dan Aksesibilitas Laporan Keuangan Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah (Studi pada SKPD Kabupaten Kampar)}}
		,
	author={{
			M AKasfauzi
		}}
	
	
		,
	journal={{JOM Fekon}}
		
			3
			1
			,
	year={2016}
		
	

}

@book{b37,
	
	
		,
	title={{Stakeholder Engagement In Sustainability Accounting And Reporting: A Study of Australian Local Councils. A Thesis Submitted For The Degree Of Doctor Of Philosophy Centre For Accounting}}
		,
	author={{
			AKaur
		}}
		
			,
	year={2014}
		
		
			Governance and Sustainability School of Commerce UniSA Business School. University Of South Australia
		
	

}

@book{b38,
	
	
		,
	title={{Tata Kelola, Manajemen Risiko & Pengendalian Intern}}
		,
	author={{
			Lan-Bpkp
		}}
		
			,
	year={2014}
		
	
	,
	note={Pusdiklat BPKP}

}

@incollection{b39,
	
	
		,
	title={{Corporate Social Responsibility: Evolution Through Institutional And Stakeholder Perspectives}}
		,
	author={{
			JBMartínez
		} and {
			LFMacarena
		} and {
			MRPedro
		} and {
			Fernández
		}}
		
		
		
	
	
		,
	journal={{EJ & MBE}}
		
			
			,
	year={2016}
		
	

}

@incollection{b40,
	
	
		,
	title={{World Society, Institutional Theories, And The Actor}}
		,
	author={{
			JWMeyer
		}}
	
	
		,
	journal={{Annu. Rev. Sociol}}
		
			36
			
			,
	year={2010}
		
		
			Department of Sociology, Stanford University
		
	

}

@incollection{b41,
	
	
		,
	title={{Institutionalized organizations: Formal structures as myth and ceremony}}
		,
	author={{
			JWMeyer
		} and {
			BRowan
		}}
		
	
	
		,
	journal={{American Journal of Sociology}}
		
			83
			2
			
			,
	year={1977}
		
	

}

@incollection{b42,
	
	
		,
	title={{Centralization and legitimacy problems of local government}}
		,
	author={{
			JWMeyer
		} and {
			RScott
		}}
		
	
	
		,
	booktitle={{Organizational environments: Ritual and rationality}}
				Beverly Hills, CA
		
			,
	publisher={Sage Publications}
			,
	year={1982}
		
	

}

@incollection{b43,
	
	
		,
	title={{}}
		,
	author={{
			Mardiasmo
		}}
	
	
		,
	journal={{Akuntansi Sektor Publik . Yogyakarta: Penerbit ANDI}}
		
			,
	year={2002}
		
	

}

@book{b44,
	
	
		,
	title={{Pengaruh Penyajian Laporan Keuangan Daerah dan Aksesibilitas Laporan Keuangan Terhadap Penggunaan Informasi Keuangan Daerah}}
		,
	author={{
			W AMulia
		}}
		
			,
	year={2016}
		
	
	,
	note={Studi Empiris di Kota Baubau}

}

@incollection{b45,
	
	
		,
	title={{Pengaruh Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan Daerah dan Pengendalian Internal Terhadap Transparansi dan Akuntabilitas Pengelolaan keuangan Daerah Kota Dumai}}
		,
	author={{
			Masyhur
		}}
	
	
		,
	journal={{JOM Fekon}}
		
			1
			4
			,
	year={2017}
		
	

}

@incollection{b46,
	
	
		,
	title={{Cross-National Conflict Shifting: A Global Public Relations Dynamic}}
		,
	author={{
			CJ CMolleda
		} and {
			Quinn
		}}
		
	
	
		,
	journal={{Public Relations Review}}
		
			30
			
			,
	year={2004}
		
	

}

@incollection{b47,
	
	
		,
	title={{Advancing Sustainable Development In The Public Sector Via Stakeholders Engagement Disclosure Website}}
		,
	author={{
			CMMidin
		} and {
			NJoseph
		} and {
			Mohamad
		}}
		
		
	
	
		,
	journal={{Social and Behavioral Sciences}}
		
			224
			
			,
	year={2016}
		
	

}

@incollection{b48,
	
	
		,
	title={{The social construction of organization knowledge: A study of the uses of coercive, mimetic and normative isomorphism}}
		,
	author={{
			MSMizruchi
		} and {
			LCFein
		}}
		
	
	
		,
	journal={{Administrative Science Quarterly}}
		
			35
			
			,
	year={1999}
		
	

}

@book{b49,
	
	
		,
	title={{Pengaruh Kualitas Sumber Daya Manusia, Komitmen Organisasi, Sistem Pengendalian Intern}}
		,
	author={{
			N VMaksyur
		}}
		,
	editor={Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu}
		
			,
	year={2015}
		
	

}

@incollection{b50,
	
	
		,
	title={{}}
	
	
		,
	journal={{JOM.FEKON}}
		
			2
			2
		
	

}

@incollection{b51,
	
	
		,
	title={{Isomorphic In?uences And Voluntary Disclosure: The Mediating Role Of Organizational Culture. Accounting, Corporate Governance & Business Ethics Research Article}}
		,
	author={{
			JS I CNyahas
		} and {
			LMunene
		} and {
			TwahaOrobia
		} and {
			Kigongo Kaawaase
		}}
		
		
		
	
	
		,
	journal={{Cogent Business & Management}}
		
			4
			1351144
			,
	year={2017}
		
	

}

@incollection{b52,
	
	
		,
	title={{Akuntansi Sektor Publik}}
		,
	author={{
			DeddiNordiawan
		}}
	
	
		,
	journal={{Jakarta: Salemba Empat}}
		
			,
	year={2010}
		
	

}

@book{b53,
	
	
		,
	title={{}}
		,
	author={{
			MQNugraha
		} and {
			Manajemen Strategik Organisasi Publik
		}}
		
		
		
			UT Edisi I
		
	

}

@incollection{b54,
	
	
		,
	title={{Determinan Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah Dan Implikasinya terhadap Kepercayaan Public-Stakeholders}}
		,
	author={{
			BNurrizkiana
		} and {
			LHandayani
		} and {
			EWidiastuty
		}}
		
		
	
	
		,
	journal={{Jurnal Akuntansi dan Investasi}}
		
			18
			1
			
			,
	year={2016}
		
	

}

@book{b55,
	
	
		,
	title={{Options For a Local Government Framework For Measuring Liveability. Australian The Effect of Isomorphism Pressure and Accessibility of Financial Statements toward Stakeholder Trust with Financial Management Transparency as Mediation Variables}}
		,
	author={{
			EOlesson
		} and {
			Albert
		} and {
			ECoroneos
		} and {
			RLeeson
		} and {
			RWyatt
		}}
		
		
		
		
		
			,
	year={2012}
		
	
	,
	note={Study on Regional Government of the District/City In West Nusa Tenggara Province}

}