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. Content analysis was used to capture the phenomenon of isomorphism that occurred in implementation of the transparency of financial reporting. Partial Least Square (PLS) was used to analyze the proposed model and relationships. The samples of this study consist of 16 SKPD that have departement format in city government of padang. Theoretical development and interpretation of this research is drawn from institutional theory. 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. In Indonesia, studies on implementation of transparency of financial reporting are still very few and limited.
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