Image of Pengaruh Akuntabilitas, Tekanan Eksternal, Ketidakpastian Lingkungan, Dan Sistem Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Empiris Pada Skpd Kabupaten Indragiri Hilir)
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Pengaruh Akuntabilitas, Tekanan Eksternal, Ketidakpastian Lingkungan, Dan Sistem Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Empiris Pada Skpd Kabupaten Indragiri Hilir)

The purpose of this research is to examine the effect of accountability, external pressure, environmental uncertainty and internal control system to the Application Transparency of Financial Reporting. This research was conducted at the Regional Device Work Unit (SKPD) of Indragiri Hilir District. Population in this research is Unit of Local Device (SKPD) Indragiri Hilir District. The number of respondents who become the sample of this research is 84 respondents from 28 SKPD. The method of determining the sample used in this study is purposive sampling, while the data processing method used in this study is multiple regression analysis using SPSS software version 20.00 to process the data. The results of this study indicate that accountability variables with significance (0.001) t table (1.990), and external pressure variables with significance Sig. (0,018) t table (1,990), and internal control system variables with significance (0,003) t table (1,990) have a significant effect to The implementation of transparency of financial reporting, while the variable of environmental uncertainty with significance (0,573)>0,05 and t amount (-0,566) < t table (1,990) have no significant effect to the application of financial reporting transparency. The magnitude of influence of accountability, external pressure, environmental uncertainty, and internal control system for transparency of financial reporting of SKPD Kabupaten Indragiri Hilir is 66.2%.
Keywords: Accountability, External Pressure, Environmental Uncertainty, Internal Control System, Application Transparency of Financial Reporting.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0320)
02 03. 117 (0320)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0320)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 85 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 117 (0320)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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