PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN MANAJAMEN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN DAERAH KOTA PADANG

Abstract

This study aimed to examine the effect of external pressure, Uncertainty environment, management's commitment to transparency of financial reporting. The study sample consisted of 237 people on staff who are directly involved in the financial reporting on education in the city of Padang. This study used a questionnaire method (questionnaire), intended to obtain primary data. Sampling is done by purposive sampling. statistical methods to test hypotheses using multiple regression with SPSS ver. 16.0 as a data processing tool.

The results showed that the variables (1) variable external pressure has an influence on the transparency of financial reporting (2) uncertainty of the environment variables have an influence on the transparency of financial reporting, and (3) management commitment variables have an influence on the transparency of financial reporting.

Keywords: External Pressure, environmental uncertainty, management commitment and transparency of financial reporting.