The Effect of Isomorphism Pressure and Accessibility of Financial Statements toward Stakeholder Trust with Financial Management Transparency as Mediation Variables (Study on Regional Government of the District/City in West Nusa Tenggara Province)

The Effect of Isomorphism Pressure and Accessibility of Financial Statements toward Stakeholder Trust with Financial Management Transparency as Mediation Variables (Study on Regional Government of the District/City in West Nusa Tenggara Province)

Amiruddin

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Itda Kabupaten Sumbawa Barat

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University of Mataram

The Effect of Isomorphism Pressure and Accessibility of Financial Statements toward Stakeholder Trust with Financial Management Transparency as Mediation Variables (Study on Regional Government of the District/City in West Nusa Tenggara Province)

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Abstract

This study aims to examine the effect of predicting the concept of isomorphism pressure and the accessibility of financial statements influencing stakeholder trust and examining the transparency prediction effects of financial management mediating isomorphism pressure and accessibility of financial statements on stakeholder trust. This research was carried out on the Regional Government in Indonesia. This type of explanatory research, the sample is determined purposively/Judgment sampling taken based on the criteria of financial management officials and internal supervision officials. The hypothesis proposed in the study was four hypotheses based on institutional theory, stewardship theory, stakeholder theory, signaling theory and analyzed using Partial Least Square 3.0 analysis tools.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Amiruddin. 2018. \u201cThe Effect of Isomorphism Pressure and Accessibility of Financial Statements toward Stakeholder Trust with Financial Management Transparency as Mediation Variables (Study on Regional Government of the District/City in West Nusa Tenggara Province)\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 18 (GJMBR Volume 18 Issue C7).

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GJMBR Volume 18 Issue C7

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

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GJMBR-C Classification JEL Code: G00

Submission ReceivedDecember 11, 2017
Peer Review Double Blind
Handling Editor
Accepted December 31, 2017
Published January 15, 2018

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v1.2

Issue date

December 26, 2018

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Article Matrices

Total Score: 102

Country: Indonesia

Subject: Global Journal of Management and Business Research - C: Finance

Authors: Amiruddin, Itda Kabupaten Sumbawa Barat (PhD/Dr. count: 0)

View Count (all-time): 356

Total Views (Real + Logic): 3098

Total Downloads (simulated): 1380

Publish Date: 2018 12, Wed

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Total Views: 3098

Total Downloads: 1380

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