| dc.description.abstract | Research Aims: This study aims to examine and empirically prove the Effects of
External Pressure, Management Commitment, and Accessibility of Financial
Statements on Transparency of Financial Reporting in Regional Work Units in
Yogyakarta City.
Design/Methodology/Approach: The methodology used is survey with purposive
sampling. The respondents of this study consists of 74 people. The analytical tool
used in this study is multiple linear regression using the SPSS.
Research Findings: The test results indicate that external pressures, management
commitment, and accessibility of financial statements have a positive effect on
financial reporting transparency.
Theoretical contribution/Originality: this research filled the research gap related
to the issue of determinants of transparency of financial reporting in local
governments which has got minimal attention from researchers.
Practitioner/Policy implication: departing from the results of this study, it is
recommended to increase the transparency of financial reporting, external
pressure, management commitment and accessibility must be encouraged.
Research limitation/Implication: This research was only conducted in the city of
Yogyakarta, so it has weak external validity. The generalization of this study
results does not represent a broader scope | en_US |
