CD Skripsi
Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Manajemen, Dan Sistem Pengendalian Internal Pemerintah Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Bengkalis)
This study aims to examine the influence of external pressures, environmental
uncertainty, management commitment, and the government's internal control system on the
implementation of transparency in local government financial reporting.The population in
this study were 49 Regional Apparatus Organizations in Bengkalis Regency. The samples
used were 34 Regional Organizations with a total of 102 respondents using a purposive
sampling method. This study uses primary data by distributing questionnaires. In this study,
questionnaires distributed to 102 respondents were collected again with complete answers
obtained totaling 90 respondents. The analytical method used in this study is multiple linear
regression analysis. The analytical tool used in this study is the Statistical Product and
Service Solution (SPSS) version 22.0.The results of this study indicate that external
pressures, environmental uncertainties, management commitments, and the government's
internal control system have an impact on the transparency of local government financial
reporting.
Keywords : External Pressure, Environmental Uncertainty, Management Commitment,
Government Internal Control System and Implementation of Transparency in
Local Government Financial Reporting.
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