PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN ORGANISASI, KOMPETENSI PEGAWAI TERHADAP TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD di Kabupaten Banjarnegara)

IRAWAN, MOHAMMAD BANU (2022) PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN ORGANISASI, KOMPETENSI PEGAWAI TERHADAP TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada OPD di Kabupaten Banjarnegara). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Changes in the decentralized system of government and the granting of regional autonomy rights must be accompanied by the principle of good governance. Transparency is one of the principles of good government is also a phenomenon where corruption cases are still found in regional financial statements that get the title of unqualified opinion. This study analyzed the determinants of financial reporting transparency, namely external pressures, environmental uncertainties, management commitments and employee competence. The results of the data analysis showed that external pressures, employee competence had a positive and significant effect on the transparency of financial reporting in banjarnegara district as well as organizational commitment and environmental uncertainty had no significant influence on the transparency of regional financial reporting. Keywords: External Pressures, Environmental Uncertainties, Organizational Commitment, Employee Competence, Transparency of Regional Financial Reporting. Perubahan sistem pemerintahan desentralisasi dan pemberian hak otonomi daerah harus diiringi dengan prinsip good governance. Transparansi menjadi salah satu prinsip good goverance juga menjadi fenomena dimana kasus korupsi masih terdapat pada laporan keuangan daerah yang mendapat predikat WTP. Penelitian ini menganalisis faktor penentu transparansi pelaporan keuangan yaitu tekanan eksternal, ketidakpastian lingkungan, komitmen manajemen dan kompetensi pegawai. Dengan menggunakan analisis regresi berganda, hasil analisis data menunjukan bahwa tekanan eksternal, kompetensi pegawai berpengaruh positif dan signifikan terhadap transparansi pelaporan keuangan di Kabupaten Banjarnegara serta komitmen organisasi dan ketidakpastian lingkungan tidak memiliki pengaruh signifikan pada transparansi pelaporan keuangan daerah. Kata Kunci: Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Organisasi, Kompetensi Pegawai, Transparansi Pelaporan Keuangan Daerah.

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 22 040
Call Number:	TA/55/22/031
NIM/NIDN Creators:	55518110014
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	ADELINA HASNA SETIAWATI
Date Deposited:	19 Nov 2022 04:10
Last Modified:	19 Nov 2022 04:10
URI:	http://repository.mercubuana.ac.id/id/eprint/71749

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