PENGARUH TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP TRANSPARANSI PELAPORAN KEUANGAN (Studi Kasus Pada SKPD Kabupaten Tangerang)

YUDIN, JAFRIL (2020) PENGARUH TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP TRANSPARANSI PELAPORAN KEUANGAN (Studi Kasus Pada SKPD Kabupaten Tangerang). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to analyze whether Financial Reporting Transparency can be influenced by External Pressure, Management Commitment and HR Competency by using several indicators in Regional Work Unit Tangerang District. Based on empirical results from the questionnaire data distributed, this study found: (1) 1 variable related to the application of financial reporting transparency, significantly related to the weak budget report information presented in published financial statements; (2) 2 other variables namely management commitment and HR competence were not found to be significantly related to the implementation of transparency. Finally, our findings show that pressures from government regulations, political factors and the obligation to use online technology that are considered too open to the public have been proven to influence financial report makers for transparency. Keywords: External Pressure, Management Commitment, Human Resources Competence, Financial Reporting Transparency. Tujuan penelitian ini adalah untuk menganalisis apakah Transparansi Pelaporan Keuangan dapat dipengaruhi oleh Tekanan Eksternal, Komitmen Manajemen dan Kompetensi SDM dengan menggunakan beberapa indikator pada SKPD Kab Tangerang. Berdasarkan hasil empiris dari data kuesioner yang disebar, penelitian ini menemukan: (1) 1 variabel yang berhubungan dengan penerapan transparansi pelaporan keuangan, secara signifikan terkait dengan lemahnya informasi laporan anggaran disajikan dalam laporan keuangan yang dipublikasikan; (2) 2 variabel lainnya yaitu komitmen manajemen dan kompetensi SDM tidak ditemukan secara signifikan terkait dengan penerapan transparansi tersebut. Akhirnya, temuan kami menunjukkan bahwa tekanan dari peraturan pemerintah, faktor politik dan kewajiban penggunaan teknologi online yang dianggap terlalu terbuka untuk publik terbukti mempengaruhi para pembuat laporan keuangan untuk melakukan transparansi. Kata Kunci: Tekanan Eksternal, Komitmen Manajemen, Kompetensi Sumber Daya Manusia, Transparansi Pelaporan Keuanga

Item Type: Thesis (S2)
Call Number CD: CD/555. 20 026
NIM/NIDN Creators: 55516110017
Uncontrolled Keywords: Tekanan Eksternal, Komitmen Manajemen, Kompetensi Sumber Daya Manusia, Transparansi Pelaporan Keuanga
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 05 Jul 2023 07:59
Last Modified: 05 Jul 2023 07:59
URI: http://repository.mercubuana.ac.id/id/eprint/78770

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