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Budaya Organisasi sebagai Variabel Moderating Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajamen terhadap Penerapan Transparansi Laporan Keuangan Daerah

Desrir Miftah, - (2016) Budaya Organisasi sebagai Variabel Moderating Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajamen terhadap Penerapan Transparansi Laporan Keuangan Daerah. In: Konferensi Ilmiah Akuntansi III. Fakultas Ekonomi Universitas Tarumanegara.

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Abstract

This study aimed to examine the effect of organizational culture as moderating variable on the influence of external pressures, environmental uncertainty and management commitment to the implementation of the transparency of financial reporting. Theoretical development and interpretation of this research is drawn from stewardship theory and institutional theory. Population and sample in this research is the local government of Pekanbaru city of Riau province. This research uses quantitative methods and data collection with a survey questionnaire. The results showed that organizational culture positive effect on the influence of external pressures on the implementation of the transparency of financial reporting. Organizational culture does not influence the effect of environmental uncertainty and management's commitment to the implementation of the transparency of financial reporting.

Item Type: Book Section
Subjects: 300 Ilmu Sosial > 330 Ilmu Ekonomi
Divisions: Fakultas Ekonomi dan Ilmu Sosial > Akuntansi
Depositing User: Ari Eka Wahyudi
Date Deposited: 22 Sep 2021 09:21
Last Modified: 22 Sep 2021 09:21
URI: http://repository.uin-suska.ac.id/id/eprint/55503

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