. Partially public accountability significantly affect the APBD management. Public transparency and controlling had no significant … control to the APBD management with the government accounting standard as a variable moderator whether it strengthens or … officers relating to the APBD management at all departments in Pematangsiantar municipality with the total number 14 …

with capital, asset quality, management, earnigs, and liquidity as known as CAMEL. Capital use CAR ratio, asset quality use … NPL ratio, management use NPM ratio, earnigs use NIM and BOPO ratio, and the last liquidity use LDR ratio. That ratio can …