performance moderated regression analysis employees quality of work life wages cash flows financing activities cash flows investing activities cash flow operating activities voluntary disclosure mandatory disclosure investor reaction compensation minimum wage employee local government system financial performance investments information technology total assets sales enterprise resource planning enterprise performance activity based costing traditional costing unit cost decision making management oursourcing penggajian skala upah struktur upah government accounting standards lifo inventory individual performance task-technology fit utilization technology-to-performance chain kecurangan teknologi informasi academic self-efficacy capital employed efficiency human capital efficiency structural capital efficiency leverage size roa cetr tax gender accounting information systems six sigma company's performance capital structure balance sheet profit and loss accounting system
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