Abstract

The Influence of External Pressure, Environmental Uncertainty, and Management Commitment on The Implementation of Transparency in Financial Reporting of The Regional Government of Indragiri Hilir District: This study aims to find out empirically whether external pressure, environmental uncertainty, and management commitment affect the implementation of financial reporting transparency in OPD in Indragiri Hilir Regency. This research was conducted at 33 OPD in Indragri Hilir District, this type of research is quantitative. In this study, 99 questionnaires were distributed, but only 78 data could be processed and the remaining 21 questionnaires were questionnaires that could not be processed. This was due to the busyness of the field head at the OPD. The type of power used is primary data. The data analysis model used in this study is multiple linear regression analysis and the analytical tool used is SPSS version 26. The results of this study indicate that external pressure, environmental uncertainty, and management commitment have a positive and significant effect on the application of transparency in the government's financial reporting of Indragiri Hilir Regency. Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah Kabupaten Indragiri Hilir. Penelitian ini bertujuan untuk mengetahui secara empiris apakah tekanan eksternal, ketidakpastian lingkungan dan komitmen manajemen berpengaruh terhadap penerapan transparansi pelaporan keuangan di OPD yang ada di Kabupaten Indragiri Hilir. Penelitian ini dilakukan pada 33 OPD yang ada di Kabupaten Indragri Hilir, jenis penelitan ini adalah kuantitatif. Di dalam penelitian ini kuesioner yang disebarkan sebanyak 99 koesioner, namun data yang dapat diolah hanya 78 dan 21 kuesioner sisanya merupakan kuesioner yang tidak dapat diolah, hal ini disebabkan karena faktor kesibukan dari kepala bidang pada OPD tersebut. Jenis data yang dipakai adalah data primer. Model analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dan alat analisis yang digunakan yaitu SPSS versi 26. Hasil penelitian ini menunjukkan bahwa tekanan eksternal, ketidakpastian lingkungan dan komitmen manajemen berpengaruh positif dan signifikan pada penerapan transparansi pelaporan keuangan pemerintah Kabupaten Indragiri Hilir.

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