PENGARUH TRANSPARANSI, TEKANAN EKSTERNAL DAN KOMITMEN MANAJAMEN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Abstract

This research is aimed to analyze and to test the effect of transparency, external pressure and management
commitment to the timeliness of financial reporting. The independent variables are transparency, external
pressure and management commitment whereas the dependent variable is the timeliness of financial reporting.
The population is the Financial Management Officer - Local Apparaturs Working Unit (PPK-SKPD) and Local
Financial Management Officer (PPKD) in the Surabaya city. In this research, based on the criteria which has
been done by using purposive sampling, 154 employees have been selected as samples. The data collection
techniques has been done by issuing questionnaires. The data is the primary data which has been collected by
issuing questionnaires to the respondents. The research method is quantitative whereas the analysis technique
has been done by using multiple linear regression analysis. The results of the research indicates that
transparency, external pressure and management commitment give positive influence and significant impact to
the timeliness of financial reporting.
Keywords: transparency, external pressure, management commitment, timeliness of financial reporting.