Pengaruh Tekanan Eksternal, Akuntabilitas, Partisipasi Masyarakat dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan

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.