FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH KOTA

Abstract

The purpose of this research is to analyze and to test external pressure, uncertain environment, management
commitment and human resource capacity to the transparency of financial statements. Meanwhile, the samples
in the local government of Mojokerto city and the related government agencies in the local government of
Mojokerto city. The data collection technique has been done by issuing questionnaires. The data in this research
is the primary data which has been collected by issuing questionnaires to the respondents. The research method
in this research is quantitative; meanwhile the analysis technique has been done by using multiple linear
regression analysis. The result of the research of the determination coefficient value is 75.1%, and each of the
variable i.e. external pressure, uncertain environment, management commitment, and human resource capacity
has significant influence to the transparency of financial statements. Meanwhile, 24.9% of transparency of
financial statements disclosure can be explained by other variables outside the research model. The result of
hypothesis test shows that the influence of external pressure, uncertain environment, management commitment
and human resources capacity variables have positive influence to the transparency of financial statements.
Keywords: External Pressure, Uncertain Environment, Management Commitment, Human Resource Capacity,
the Transparency of Financial Statements