PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PROVINSI BANTEN
| Main Author: | Septian Pamungkas, Dymas |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12222/1/PENGARUH%20TEKANAN%20EKSTERNAL%2C%20KETIDAKPASTIAN%20LINGKUNGAN%2C%20KOMITMEN%20MANAJEMEN%2C%20DAN%20AKSESIBILITAS%20LAP2.pdf https://eprints.untirta.ac.id/12222/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to examine the influence of external pressures, environmental uncertainty, management commitment, and accessibility of financial statement on transparency of financial reporting. This research was conducted in Banten Province. Data collection is done by giving as many as 150 copies of the questionnaire, which was distributed to respondents who are staff on the 10 unit of Regional Work Unit in Banten Province. The data in this study were processed using IBM software Statistical Package For Social Science (SPSS) version 20.0. These results indicate that external pressures, management commitment and accessibility of financial statement has a positive and significant impact on transparency of financial reporting, while environmental uncertainty has a negative and significant impact on transparency of financial reporting