Muaidy, Yasin (2018) The Effect Of Institutional Isomorphism Pressure, Presentation On Financial Statement Of Financial Statement And Accessibilty Toward Stakeholder Trust : Study At Local Government In West Nusa Tenggara, Indonesia. The Effect Of Institutional Isomorphism Pressure, Presentation On Financial Statement Of Financial Statement And Accessibilty Toward Stakeholder Trust : Study At Local Government In West Nusa Tenggara, Indonesia, VI (7). pp. 482-496. ISSN ISSN : 2348-0386
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Abstract
This study aims to examine and analyze the influence of institutional isomorphism pressure, financial statement presentation and accessibility of financial statements to stakeholder trust. This research is an explanatory research using quantitative approach. Data collection techniques were conducted by distributing questionnaires to 168 respondents who were financial management officers at the local government in West Nusa Tenggara Province. Data analysis techniques using partial least square using the help of SmartPLS 3.0. The results showed that the isomorphism of institutional pressure and presentation of financial statements have a positive and significant impact on stakeholder trust, while the accessibility of financial statements has no effect on stakeholder trust. This indicates that the stronger the institutional isomorphism and the better the presentation of financial statements, the more stakeholder trust will increase. Accessibility of financial statements proved not to affect stakeholders trust predicted because respondents in this study are internal stakeholders who already have access to financial statements. The implications of this study are that local governments should commit to strengthen their institutions and present financial statements in accordance with prevailing regulations to increase stakeholder trust.
| Item Type: | Article |
|---|---|
| Keywords (Kata Kunci): | Isomorphism institutional pressure, presentation of financial statement, accessibility of financial statement |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi |
| Depositing User: | Dr. Muaidy Yasin MS |
| Date Deposited: | 19 Aug 2022 05:41 |
| Last Modified: | 19 Aug 2022 05:41 |
| URI: | http://eprints.unram.ac.id/id/eprint/29964 |
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