Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen terhadap Penerapan Transparansi Pelaporan Keuangan
RIDHA, M. ARSYADI (Adv.: Hardo Basuki, Dr., M.Soc), Hardo Basuki, Dr., M.Soc
Di Indonesia, studi tentang penerapan transparansipelaporan keuanganmasihsangat sedikitdan terbatas.Berdasarkansurvei yang dilakukan diD.I.Yogyakarta, tujuan dari penelitian iniadalah mengeksplorasimodel konseptualyang dikembangkan untuk menjelaskanhubungan antaratekananeksternal,ketidakpastian lingkungan, komitmen manajemen dantransparansipelaporan keuangan.Pengembanganteori daninterpretasidari penelitian inidiambil dariteoriinstitusional.Sampel penelitianiniterdiridari 149SKPD yang ada diD.I.Yogyakarta.Penelitian ini menggunakanmetoda campuran(mix method), menerapkan kombinasidua pendekatan(kuantitatifdan kualitatif) pada saat yang samadengan strategisequential explanatory.PartialLeast Squre(PLS) digunakan untuk menganalisismodel diusulkandan hubunganyang diusulkan.Analisis konten(content analysis) digunakanuntuk menangkapfenomenaisomorfismeyang terjadi padapenerapan transparansipelaporan keuangan.Studi ini memberikan buktibahwa penerapan transparansipelaporankeuangan diD.I.Yogyakartadipengaruhi olehtekanan eksternaldan komitmenmanajemen.Kontribusiutama penelitianini adalah untukmemberikan pemahaman tentangfaktor-faktor yangmempengaruhi penerapantransparansipelaporan keuangan,yang pada gilirannyadapat digunakanuntuk merumuskankebijakan pemerintahdi masa depan.
In Indonesia, studies on implementation of transparency of financial reporting are still very few and limited. Based on a survey conducted in D.I. Yogyakarta, the purpose of this study is to explore a conceptual model developed to explain the relationship between external pressures, environmental uncertainty, management commitment and transparency of financial reporting. Theoretical development and interpretation of this research is drawn from institutional theory. The samples of this study consist of 149 SKPD in D.I. Yogyakarta. This study uses mixed methods (mixed method), applying a combination of two approaches (quantitative and qualitative) at the same time with sequential explanatory strategy. 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 the D.I. Yogyakarta is influenced by external pressures 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.
Kata Kunci : Transparency,Institutional Theory, Isomorphism, External Pressure, Environmental Uncertainty, Management Commitment, Mix Method, Transparansi, Teori Institusional, Isomorfisme, Tekanan Eksternal,KetidakpastianLingkungan, Komitmen Manajemen, MetodaCampuran
