Pengaruh Faktor Politik, Ketidakpastian Lingkungan Dan Kompetensi Sumber Daya Manusia Terhadap Penerapan Transparansi Pelaporan Keuangan (Studi Empiris atas SKPD Pemerintah Kota Padang)

Abstract

In Indonesia, studies on implementation of transparency of financial reporting are still very few and limited. Based on a survey conducted in city govermenet of padang, the purpose of this study is to explore a conceptual model developed to explain the relationship between political factor, environmental uncertainty, competence of human resources and transparency of financial reporting. Theoretical development and interpretation of this research is drawn from institutional theory. The samples of this study consist of 16 SKPD that have departement format in city government of padang. This study uses qualitative. Partial Least Square (PLS) was used to analyze the proposed model and relationships. Content analysis was used to capture the phenomenon of isomorphism that occurred in implementation of the transparency of financial reporting. This study provides evidence that the implementation of transparency of financial reporting in city government of padang is influenced by political factor, environmental uncertainty and management commitment. The major contribution of this research is to provide an understanding of the factors that affect the application of the transparency of financial reporting, which in turn could be used to formulate government policy in the future