PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, DAN KOMITMEN MANAGEMEN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris atas Pemerintah Daerah di Wilayah Provinsi D. I. Yogyakarta)

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