Pengaruh Tekanan Eksternal, Aksesibilitas Laporan Keuangan, Kompetensi Sumber Daya Manusia dan Pengendalian Internal terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Kasus pada Organisasi Perangkat Daerah di Kota Medan)

Abstract

The objective of this research is to investigate the Influence of External Pressure, Accessibility of Financial Reports, Human Resource Competence, and Internal Control on the Implementation of Financial Reporting Transparency in the Regional Organizations in the city of Medan. The study employed purposive sampling technique in selecting a sample of 78 employees from 26 Regional Organizations (OPD) in Medan directly involved in budget preparation, such as Heads of Departments, Treasurers, and Finance Sub-Section Heads. The data analysis techniques used in this research include descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing conducted through simultaneous (F-test) and partial (t-test) tests, as well as the coefficient of determination using the SPSS application. The research findings indicate that External Pressure (X1), Accessibility of Financial Reports (X2), Human Resource Competence (X3), and Internal Control (X4) collectively have a significant impact on the Implementation of Financial Reporting Transparency (Y).