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| dc.description.abstract | This study was done to measure factors influencing the financial report transparency implementation
of SKPD. External pressure, accountability, society participation and management commitment are factors
included in this study. The main problem of this study is that those factors influence the financial report
transparency implementation of SKPD in Magelang. The sample of this study was taken through the use of
purposive sampling method which was 87 respondents from all of SKPD in Magelang. The result of the
study represents that the financial report transparency implementation is influenced by some factors as the
base of institutional theory. Factors influencing the financial report transparency implementation are
external pressure, accountability, society participation, and management commitment. | in_ID |
