CD Skripsi
Pengaruh Komitmen Manajemen, Tekanan Eksternal, Ketidakpastian Lingkungan Dan Gaya Kepemimpinan Terhadap Penerapan Transparansi Pelaporan Keuangan Dengan Akuntabilitas Sebagai Variabel Pemoderasi (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kampar)
ABSTRACT
This study aims to examine the effect of management commitment, external pressure, environmental uncertainty and leadership style on the implementation of financial reporting transparency with accountability as a moderating variable. This research is a quantitative research. The population in this study were 25
Regional Apparatus Organizations (OPD) in Kampar Regency. The sample in this study used the convenience sampling method. The type of data used in this study is primary data. Data collection techniques using a questionnaire consisting of 3 respondents so that a total of 75 questionnaires were distributed. The analytical method used is Multiple Regression Analysis using the SPSS version 25.00 program. The statistical results in this study show that the variables of management commitment, external pressure, environmental uncertainty, leadership style on the implementation of financial reporting transparency have an effect and the accountability variable moderates the independent variables on the implementation of reporting transparency. finance .
Keywords: Management Commitment, External Pressure, Environmental Uncertainty, Leadership Style, Financial Reporting Transparency and Accountability.
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