CD Skripsi

Pengaruh Tekanan Eksternal, Faktor Politik, Pengendalian Internal Dan Gaya Kepemimpinan Terhadap Penerapan Transparansi Pelaporankeuangan Pemerintah Daerah (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Siak)

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This study aims to test and prove whether external pressures, political factors, internal
control and leadership styles have an influence on financial reporting transparency. This
research was conducted in OPD Siak district. The total population was 33 DPOs, all
DPOs were sampled. The data used are primary data with a questionnaire as an
instrument. Purposive sampling as a sampling method. The number of samples is 99
respondents. Respondents in this study were selected with several criteria, namely: (1)
echelon II, III, IV officials who work in the Siak Regency government, (2) have a
minimum work experience of 1 year, (3) financial employees who have worked for at least
1 year , because it is considered that they have experience and already know the
developments in the OPD in Siak Regency. Multiple linear regression as a data analysis
technique and assisted by SPSS ver.20.0 for windows. The results prove that the political
factors, internal control and leadership style variables have a positive effect on financial
reporting transparency. The external pressure variable has a negative effect on financial
reporting transparency. The results of this study are useful for developing insights and
providing in-depth understanding relating to financial reporting transparency influenced
by external pressures, political factors, internal control, and leadership styles. It is also
hoped that it can become a reference material for comparison information for other
studies that wish to discuss this issue, and it is hoped that it will become an alternative
for the government in evaluating the transparency of financial reporting, especially local
governments in Siak Regency.
Keywords : External Pressure, Political Factors, Internal Control, Leadership style and
Implementation of Transparency in Local Government Financial
Reporting.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0236)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

x, 66 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0236)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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