Pengaruh Ketidakpastian Lingkungan, Akuntabilitas, Tekanan Eksternal, Pengendalian Internal, Dan Komitmen Manajemen Terhadap Penerapan Transparansi Laporan Keuangan
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Institusion
Universitas Islam 45
Author
Irfansyah, Riki
Subject
Audit
Datestamp
2022-09-20 09:51:06
Abstract :
The purpose of this study was to determine the effect of environmental uncertainty, accountability, external pressure, internal control, and management commitment to the implementation of financial reporting transparency in regional (sub-district) organizations in Bekasi Regency. This study uses a purposive sampling method with the sample criteria in this study is the Regional Apparatus Organization in the form of a sub-district office with a total of 10 districts. The type of data used in this study is primary data. Hypothesis testing in this study using multiple linear regression using the SPSS v.23 software application. The results show that environmental uncertainty, accountability, external pressure, internal control, and management commitment have a positive effect on the implementation of financial reporting transparency. From the results of research conducted, researchers have suggestions for future research, it is expected to use the interview method, use a wider population, and add new variables such as management professionalism, financial statement criteria, etc..
The purpose of this study was to determine the effect of environmental uncertainty, accountability, external pressure, internal control, and management commitment to the implementation of financial reporting transparency in regional (sub-district) organizations in Bekasi Regency. This study uses a purposive sampling method with the sample criteria in this study is the Regional Apparatus Organization in the form of a sub-district office with a total of 10 districts. The type of data used in this study is primary data. Hypothesis testing in this study using multiple linear regression using the SPSS v.23 software application. The results show that environmental uncertainty, accountability, external pressure, internal control, and management commitment have a positive effect on the implementation of financial reporting transparency. From the results of research conducted, researchers have suggestions for future research, it is expected to use the interview method, use a wider population, and add new variables such as management professionalism, financial statement criteria, etc..
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