This study aims to find out whether political parties apply financial reports under PSAK (Statement of Financial Accounting Standards) No. 45. The Stewardship Theory provides the analytical framework. The objects in this study were 16 Yogyakarta City Political Parties in the Special Region of Yogyakarta, with the total number of 64 respondents. The application for processing data in this study used SPSS 22 version. Based on the results of analyzing data, H1, which had a sig (2-tailed) value of 0.026 <0.05, then H0, stating that there was an influence of the statement of financial position on the implementation of PSAK, was rejected. H2 had a sig (2-tailed) value of 0.116> 0.05, so that H0, stating that there was no significant effect of the activity report on the implementation of PSAK, was accepted. H3 had a sig (2-tailed) value of 0.027 <0.05, meaning that it rejected H0, which stated that there was a significant effect of the cash flow statement on the implementation of PSAK. Furthermore, H4 had a sig (2-tailed) value of 0.744> 0.05, indicating that H0 was accepted, stating that there was a significant effect of notes to the financial statements on the implementation of PSAK.

Purpose ‒ This study aims to analyze changes in attitudes towards women's political leadership and the social factors related to such changes. The study reviews the field of women's political leadership, specifically the political and economic participation of women in the world, and the impact of variables such as the changes in attitude on such participation. Research design, data, and methodology ‒ The population for this study comprises 99 countries that are members of the United Nations and have participated in the third and fifth waves of the World Values S urveys. The sample consists of 31 such countries selected for sampling. Results ‒ This study is a secondary analysis to examine the hypotheses regression and the LISREL model are used. The findings of the study indicate that the correlation between two variables, namely women's political participation and leadership of women, is statistically significant. Conclusions ‒ The changing rate of women's economic participation is also significant. The significance of these coefficients indicates that the results, with a 95% confidence level, can be extended to all member states.