|Title: THE DETERMINANTS OF LOCAL GOVERNMENT’S FINANCIAL REPORT TRANSPARENCY (STUDY ON LOCAL GOVERNMENT OF BANJARNEGARA REGENCY)
Mohammad Banu Irawan and WiwikUtami
Changes in the decentralized government system and the granting of regional autonomy rights must be accompanied by the principles of good governance. Transparency as one the standards of great administration is additionally an obligation where corruption cases are still found in government’s financial report that have gotten the unqualified opinion predicate. This study analyzes the determinants of regional government’s financial report transparency, namely external pressures, uncertainty of the environment, organizational commitment and employee competence. The populations in this study were staffs of regional organization in Banjarnegara Regency. The number of samples in this study reached 48 respondents. Using the multiple regression analysis with Smart PLS version 3, the result of the analysis shows that external pressures and employee competence contribute a positive and critical impact on the transparency of financial report detailing in Banjarnegara Regency whereas organizational commitment and uncertainty of the environment don’t have a noteworthy impact on the transparency of regional government’s financial report.
|Keywords: External Pressures, Environmental Uncertainties, Organizational Commitment, Employee Competence, Transparency, Financial Report.