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 Kota Dumai)
This study examines the effects of external pressures, environmental uncertaintly, management commitments and the government intern control systems on the transparency of financial reporting. The population in this research is the organization of dumai city area of 34 opd. Of the existing population then obtained samples in this study as many as 102 respondents. Sampling technique using purposive sampling method, while the data processing method used by SPSS version 20.0 as software to process data. The results of the research indicate that external pressure has an effect on the transparency of financial reporting with significant value 0.033. Environmental uncertainly has a significant effect of 0.001 on the transparency of financial reporting. Management commitment has a significant effect of 0.043 on the transparency of financial reporting. And the government's internl control system have a significant effect of 0.047 on the transparency of financial reporting. Keywords: External Pressure, Environmental Uncertainly, Management Commitmen, the government’s intern control system and transparency of financial reporting
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