Jurnal Akuntansi dan Governance
Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance

Determinan Transparansi Pelaporan Keuangan Organisasi Perangkat Daerah

Riska Riska (Universitas Tadulako)
Nina Yusnita Yamin (Universitas Tadulako)
Jurana Nurdin (Universitas Tadulako)

Article Info

Publish Date
20 Aug 2022

Abstract

This study aims to analyze the determinants of financial reporting transparency implementation in Regional Apparatus Organizations (RAO). The study employs quantitative approach with population of RAO in Pasangkayu Regency, West Sulawesi; with saturation sampling technique, we explore respondents which are the head of finance and program sub-division. We use multiple linear regression to analyze our data. The results show that external pressure, environmental uncertainty, and management commitment have positive effect on the implementation of financial reporting transparency.

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Journal Info
Jurnal Akuntansi dan Governance
Website

Abbrev

JAGo

Publisher

Universitas Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance

Description

urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan ...