Pengaruh Komitmen Manajemen, Aksesibilitas Laporan Keuangan, Penyajian Laporan Keuangan, dan Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan Pada SKPD di Kota Denpasar
Abstract
This study aims to find the effect of management commitment, accessibility of financial reports, presentation of financial statements, and internal control on the implementation of financial reporting transparency. The location of this research is SKPD Denpasar City. The population in this study was the SKPD of Denpasar City, amounting to 21 SKPD, each SKPD was taken by four officials who were involved in the preparation of financial statements so that the sample of this study was 84 respondents. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that management commitment has a positive and significant effect on financial reporting transparency, financial report accessibility has a positive and significant effect on financial reporting transparency, financial reporting has a positive and significant effect on financial reporting transparency, internal control has a positive and significant effect on financial reporting transparency.
References
Almalita, Y. (2017). Pengaruh Corporate Governance Dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(2). Retrieved from https://doi.org/10.34208/jba.v19i2.271
Ardana, I. C., & Lukman, H. (2016). Sistem Informasi Akuntansi. Edisi 1. Jakarta: Mitra Wacana Media.
Fathmaningrum, E. S., & Mukti, G. B. (2019). Effect Of Environmental Uncertainty, Accountability, External Pressure, Internal Control, And Management Commitments To The Implementation Of Transparency Of Financial Reporting (Empirical Study Of Regency And City Apparatus Organizations In Yogyakarta Sp. In Proceedings of the 5th International Conference on Accounting and Finance (ICAF). Retrieved from https://doi.org/10.2991/icaf-19.2019.6
Jogiyanto, H. M. (2017). Analisis dan Desain (Sistem Informasi Pendekatan Terstruktur Teori dan Praktek Aplikasi Bisnis). Yogyakarta: Andi.
Kasfauzi, M. A., Rasuli, M., & Diyanto, V. (2016). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Manajemen, Dan Aksesibilitas Laporan Keuangan Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah. Jurnal Online Mahasiswa (JOM) Fakultas Ekonomi Universitas Riau Universitas Riau, 3(1). Retrieved from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/11746/0
Kumalasari, D., & Riharjo, I. B. (2016). Transparansi Dan Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 5(11). Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2467
Prihadi, T. (2019). Analisis Laporan Keuangan. Jakarta: PT Gramedia Pustaka Utama.
Soleh, A. (2016). Aksesibilitas Penyandang Disabilitas terhadap Perguruan Tinggi ; Studi Kasus di Empat Perguruan Tinggi Negeri di Yogyakarta. Yogyakarta: Lkis Pelangi Aksara.
Sumartono, & Pasolo, M. R. (2019). The factors of financial report transparency in the regional government. Journal of Contemporary Accounting (JCA), 1(1). Retrieved from https://doi.org/10.20885/jca.vol1.iss1.art2
Willy, N. O., & Benemone, E. O. (2019). Nexus between Accountability, Transparency and Effective Financial Management in Nigeria’s Federating Units: A Case of Bayelsa State Government. International Journal of Finance and Management in Practice, 7(1). Retrieved from https://www.icidr.org/ijfmp-vol7no 1-june 2019/Nexus-between-Accountability-Transparency-and-Effective-Financial-Management-in-Nigerias-Federating-Units-A-Case-of-Bayelsa-State-Government.pdf
Yesnita, M., Desmiyawati, & Kurnia, P. (2016). Pengaruh Tekanan Eksternal, Komitmen Manajemen Dan Sistem Pengendalian Internal Pemerintah Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah (Studi empiris pada Pemerintahan Kota Bukittinggi). Jurnal Online Mahasiswa (JOM) Fakultas Ekonomi Universitas Riau, 3(1). Retrieved from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/10515
Abstract viewed = 367 times
PDF (Bahasa Indonesia) downloaded = 371 times
