Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal IIJSE
Yunita Saputri
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of External Pressure, Environmental Uncertainty, and Internal Control on Financial Reporting Transparency: The Moderating Role of Religiosity Yunita Saputri; Endah Susilowati; Siti Sundari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial reporting transparency is an essential component of public sector accountability and good governance. Despite the increasing number of local governments obtaining unqualified audit opinions, transparency issues remain a significant concern due to recurring audit findings and public demands for greater accountability. This study aims to examine the effects of external pressure, environmental uncertainty, and internal control on financial reporting transparency in the Blitar City Government. Furthermore, this study investigates the moderating role of religiosity in strengthening the relationships between these variables and financial reporting transparency. This research adopts a quantitative approach using survey data collected from financial management officials within Regional Apparatus Organizations (OPD) of the Blitar City Government. Data analysis employs Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings are expected to provide empirical evidence regarding the determinants of financial reporting transparency and the importance of religiosity as a behavioral factor in enhancing accountability practices in public sector organizations. This study contributes to Institutional Theory, Stewardship Theory, and Legitimacy Theory by integrating religiosity into the transparency framework of local government financial management.
Co-Authors Endah Susilowati Siti Sundari