Pengaruh Ketidakpastian Lingkungan, Aksesibilitas Laporan Keuangan, Tekanan Eksternal, Pengendalian Internal, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Kasus Organisasi Perangkat Daerah di Kota Medan)

Abstract

The purpose of this study was to determine the effect of environmental uncertainty, accessibility of financial statements, external pressure, internal control, and management commitment to the implementation of financial reporting transparency in regional apparatus organizations in Medan City. This study used a saturated sampling technique in selecting the sample, namely 105 OPD employees in 35 OPD in Medan City who were involved in preparing the budget, the Head of Service, the Treasurer, and also the Head of the finance sub-section. The data analysis technique used in this research is descriptive statistical analysis, data quality test, classic assumption test, multiple linear regression analysis, hypothesis testing conducted by simultaneous test (F-test) and partial test (t-test) and the coefficient of determination through the application SPSS. The results of the study show that environmental uncertainty, accessibility of financial statements, external pressure, and management commitment partially have a positive effect on the implementation of financial reporting transparency. Meanwhile, Internal Control has a negative influence on the Implementation of Financial Reporting Transparency. Other results in this study also indicate that all independent variables used in this study have a significant influence on the Implementation of Financial Reporting Transparency in OPD Medan City.