PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta)
In Indonesia, studies on implementation of transparency of financial reporting are still very few and limited. Based on a survey conducted in D.I. Yogyakarta, the purpose of this study is to explore a conceptual model developed to explain the relationship between external pressures, environmental un...
| Main Authors: | , |
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| _version_ | 1797032600471076864 |
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| author | , M. ARSYADI RIDHA , Dr. Hardo Basuki, M.Soc., Sc., |
| author_facet | , M. ARSYADI RIDHA , Dr. Hardo Basuki, M.Soc., Sc., |
| author_sort | , M. ARSYADI RIDHA |
| collection | UGM |
| description | In Indonesia, studies on implementation of transparency of financial reporting are still
very few and limited. Based on a survey conducted in D.I. Yogyakarta, the purpose of
this study is to explore a conceptual model developed to explain the relationship between
external pressures, environmental uncertainty, management commitment and
transparency of financial reporting. Theoretical development and interpretation of this
research is drawn from institutional theory. The samples of this study consist of 149
SKPD in D.I. Yogyakarta. This study uses mixed methods (mixed method), applying a
combination of two approaches (quantitative and qualitative) at the same time with
sequential explanatory strategy. Partial Least Square (PLS) was used to analyze the
proposed model and relationships. Content analysis was used to capture the phenomenon
of isomorphism that occurred in implementation of the transparency of financial
reporting. This study provides evidence that the implementation of transparency of
financial reporting in the D.I. Yogyakarta is influenced by external pressures and
management commitment. The major contribution of this research is to provide an
understanding of the factors that affect the application of the transparency of financial
reporting, which in turn could be used to formulate government policy in the future. |
| first_indexed | 2024-03-13T22:40:36Z |
| format | Thesis |
| id | oai:generic.eprints.org:99912 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:40:36Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:999122016-03-04T08:47:32Z https://repository.ugm.ac.id/99912/ PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta) , M. ARSYADI RIDHA , Dr. Hardo Basuki, M.Soc., Sc., ETD In Indonesia, studies on implementation of transparency of financial reporting are still very few and limited. Based on a survey conducted in D.I. Yogyakarta, the purpose of this study is to explore a conceptual model developed to explain the relationship between external pressures, environmental uncertainty, management commitment and transparency of financial reporting. Theoretical development and interpretation of this research is drawn from institutional theory. The samples of this study consist of 149 SKPD in D.I. Yogyakarta. This study uses mixed methods (mixed method), applying a combination of two approaches (quantitative and qualitative) at the same time with sequential explanatory strategy. Partial Least Square (PLS) was used to analyze the proposed model and relationships. Content analysis was used to capture the phenomenon of isomorphism that occurred in implementation of the transparency of financial reporting. This study provides evidence that the implementation of transparency of financial reporting in the D.I. Yogyakarta is influenced by external pressures and management commitment. The major contribution of this research is to provide an understanding of the factors that affect the application of the transparency of financial reporting, which in turn could be used to formulate government policy in the future. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , M. ARSYADI RIDHA and , Dr. Hardo Basuki, M.Soc., Sc., (2012) PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56386 |
| spellingShingle | ETD , M. ARSYADI RIDHA , Dr. Hardo Basuki, M.Soc., Sc., PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta) |
| title | PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN
LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP
PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
(Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta) |
| title_full | PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN
LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP
PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
(Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta) |
| title_fullStr | PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN
LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP
PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
(Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta) |
| title_full_unstemmed | PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN
LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP
PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
(Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta) |
| title_short | PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN
LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP
PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
(Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta) |
| title_sort | pengaruh tekanan eksternal ketidakpastian lingkungan dan komitmen managemen terhadap penerapan transparansi pelaporan keuangan studi empiris atas pemerintah daerah di wilayah provinsi d i yogyakarta |
| topic | ETD |
| work_keys_str_mv | AT marsyadiridha pengaruhtekananeksternalketidakpastianlingkungandankomitmenmanagementerhadappenerapantransparansipelaporankeuanganstudiempirisataspemerintahdaerahdiwilayahprovinsidiyogyakarta AT drhardobasukimsocsc pengaruhtekananeksternalketidakpastianlingkungandankomitmenmanagementerhadappenerapantransparansipelaporankeuanganstudiempirisataspemerintahdaerahdiwilayahprovinsidiyogyakarta |