PENGARUH TEKANAN EKSTERNAL, SUMBER DAYA MANUSIA, KOMITMEN MANAJEMEN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
Abstract
This research aimed to analyze the Influence of External Pressure, Human Resources, Management Commitment, and Environmental Uncertainty Against Financial Reporting Transparency Implementation. The subjects in this research are the chief of financial officer, the chief of financial sub-section, the staffs compilers of financial statements, and the chief of subdivision which is involved in the financial reporting of The Organization of Regional Equipment in Grobogan regency. The sample in this research amounted to 138 respondents were selected using purposive sampling with the criteria, the government apparatus which is occupying a position such as the chief of the division, the chief of the sub division, and the unit of the government’s employee which is directly doing and reporting the estimate. Totaling 148 questionnaires were distributed and 138 questionnaires were returned then can be examined using linear regression models. The analytical tool used is SPSS 15.
The statistical analysis shows that the external pressure, human resources, management commitment, and environmental uncertainty has positive influence to the implementation of the transparency of financial reporting. This regression analysis has 91,1% adjusted R2 indicating high explanation model.