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Saudi Journal of Business and Management Studies (SJBMS)
Volume-5 | Issue-07 | 370-379
Original Research Article
The Effects of External Pressure, Management Commitment, and Human Resources Competence on Financial Reporting Transparency (Study on Regional Work Unit Tangerang District)
Jafril Yudin, Wiwik Utami
Published : July 8, 2020
DOI : 10.36348/sjbms.2020.v05i07.001
Abstract
The purpose of this study is to analyze whether Financial Reporting Transparency can be influenced by External Pressure, Management Commitment and HR Competency by using several indicators in SKPD Tangerang District. Based on empirical results from the questionnaire data distributed, this study found: (1) 1 variable related to the application of financial reporting transparency, significantly related to the weak budget report information presented in published financial statements; (2) 2 other variables namely management commitment and HR competence were not found to be significantly related to the implementation of transparency. Finally, our findings show that pressures from government regulations, political factors and the obligation to use online technology that are considered too open to the public have been proven to influence financial report makers for transparency.
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