Septian Pamungkas, Dymas (2014) PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PROVINSI BANTEN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN AKSESIBILITAS LAP2.pdf - Published Version Restricted to Registered users only Download (4MB) |
Abstract
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
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji adanya pengaruh tekanan eksternal, ketidakpastian lingkungan, komitmen manajemen, dan aksesibilitas laporan keuangan terhadap penerapan transparansi pelaporan keuangan. Penelitian ini dilakukan di Provinsi Banten. Pengumpulan data dilakukan dengan memberikan kuesioner sebanyak 150 eksemplar, yang dibagikan kepada responden yang merupakan staf pada 10 Satuan Kerja Perangkat Daerah Dinas Provinsi Banten. Data dalam penelitian ini diolah dengan menggunakan software IBM Statistical Package For Social Science (SPSS) versi 20.0. Hasil penelitian ini menunjukan bahwa tekanan eksternal, komitmen manajemen dan aksesibilitas laporan keuangan mempunyai pengaruh positif dan signifikan terhadap transparansi pelaporan keuangan,sedangkan ketidakpastian lingkungan berpengaruh negatif dan signifikan terhadap transparansi pelaporan keuangan | |||||||||
| Uncontrolled Keywords: | Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Manajemen, Aksesibilitas Laporan Keuangan, Transparansi Pelaporan Keuangan. External Pressures, Environmental Uncertainty, Management Commitment, Accessibility of Financial Statement, Transparency of Financial Reporting | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 21 Apr 2022 13:00 | |||||||||
| Last Modified: | 03 Jun 2022 09:06 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/12222 |
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