Effect Of Environmental Uncertainty, Accountability, External Pressure, Internal Control, And Management Commitments To The Implementation Of Transparency Of Financial Reporting (Empirical Study Of Regency And City Apparatus Organizations In Yogyakarta Special Region)

DOI

10.2991/icaf-19.2019.6How to use a DOI?

Keywords

environmental uncertainty, accountability, external pressure, internal control, and management commitment.

Abstract

This study aims to determine the effect of environmental uncertainty, accountability, external pressures, internal controls, and management commitment to the application of financial reporting transparency in the district and municipal government organizations in the Special Region of Yogyakarta. A purposive sampling method was applied in this study while the sample criteria were the Regional Apparatus Organizations in the form of services, and the regional financial assets with a total of 103 Regional Apparatus Organizations. The type of data used in this study is primary data. Hypothesis testing in this study uses multiple regression using SPSS v.15 software application. The results showed that environmental uncertainty, accountability, external pressures, internal controls, and management commitment positively influenced the implementation of financial reporting transparency.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Erni Suryandari Fathmaningrum
AU  - Giri Bimo Mukti
PY  - 2019/11
DA  - 2019/11
TI  - Effect Of Environmental Uncertainty, Accountability, External Pressure, Internal Control, And Management Commitments To The Implementation Of Transparency Of Financial Reporting (Empirical Study Of Regency And City Apparatus Organizations In Yogyakarta Special Region)
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 33
EP  - 39
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.6
DO  - 10.2991/icaf-19.2019.6
ID  - Fathmaningrum2019/11
ER  -