Saputri, Yunita Sukma (2026) Religiusitas Memoderasi Tekanan Eksternal, Ketidakpastain Lingkungan Dan Pengendalian Internal Terhadap Transparansi Keuangan Pada Pemerintah Kota Blitar. Other thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effects of external pressure, environmental uncertainty, and internal control on the transparency of financial reporting in the Blitar City Government, with religiosity serving as a moderating variable. The study is motivated by the importance of financial reporting transparency as a form of public sector accountability. Although the Blitar City Government has consistently received an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP), improving the substantive transparency of financial reports remains essential to ensure that financial information is presented openly, accurately, and is easily accessible to the public. This research employed a quantitative approach using a survey method. The population consisted of financial management officials and staff from Regional Government Organizations (Organisasi Perangkat Daerah/OPD) within the Blitar City Government. The sample was selected using purposive sampling, resulting in 180 respondents. Primary data were collected through questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The findings indicate that external pressure and internal control have a positive and significant effect on financial reporting transparency, while environmental uncertainty has no significant effect. Religiosity significantly moderates the relationship between external pressure and financial reporting transparency as well as between internal control and financial reporting transparency. However, religiosity does not moderate the relationship between environmental uncertainty and financial reporting transparency. This study contributes to the development of Institutional Theory and Stewardship Theory in explaining the determinants of financial reporting transparency in local governments. Practically, the findings are expected to provide recommendations for the Blitar City Government to enhance financial transparency by strengthening internal control systems, improving compliance with external demands, and fostering religious values among public officials in carrying out their responsibilities.
| Item Type: | Thesis (Other) | ||||||||||||
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| Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing | ||||||||||||
| Divisions: | Faculty of Economic and Business > Magister Accounting | ||||||||||||
| Depositing User: | Yunita Saputri | ||||||||||||
| Date Deposited: | 28 Jul 2026 02:51 | ||||||||||||
| Last Modified: | 28 Jul 2026 02:51 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55143 |
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