The Influence of Internal and External Factors of Pengurus Barang on the Reliability of the Presentation of Regional Property Reports
DOI:
https://doi.org/10.17977/um004v12i12025p069Keywords:
Pengurus Barang, Obedience Pressure, Task Complexity, Knowledge, Ethical Perception, Reliability of Regional Property ReportsAbstract
Purpose: This study examines the reliability of regional property reports prepared by Pengurus Barang, focusing on external factors (obedience pressure and task complexity) and internal factors (knowledge and ethical perception).
Method: The study sample used sixty-one samples from the Pengurus Barang who took duty in local government in Indonesia. Convenience sampling is used as the sampling method. This study used questionnaires that were given directly to the Pengurus Barang. The analysis method used in this study is multiple regression analysis.
Findings: The study shows that external factors (obedience pressure and task complexity) significantly influence the reliability of regional property reports prepared by Pengurus Barang. Also, internal factors (knowledge and ethical perception) significantly affect the reliability of regional property reports prepared by Pengurus Barang.
Originality/Value: The findings of this research will help regional governments improve the management of regional property in terms of problems in the presentation of regional financial reporting, especially in the presentation of regional property reports. These findings can help regional governments develop strategies for managing regional property by considering external factors (obedience pressure and task complexity) and internal factors (knowledge and ethical perception) regarding the reliability of regional property reports prepared by Pengurus Barang.
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