This study aims to determine the effect of external pressure, environmental
uncertainty and management commitment on the implementation of financial
reporting transparency. The focus of this research is on local government so that
the respondents used for this study are heads of Regional Work Units (SKPD)
who have served for at least 1 (one) year in the Regional government in
Purbalingga Regency with a total of 30 respondents. The sampling technique used
was purposive sampling and the data used in this study were primary data using
an instrument in the form of a questionnaire. The results showed that external
pressure had a positive effect on the implementation of transparent financial
reporting of the Purbalingga Regency SKPD, environmental uncertainty had a
positive effect on the implementation of transparent financial reporting of the
Purbalingga Regency SKPD and management commitment had a positive effect
on the implementation of transparent financial reporting of the Purbalingga
Regency SKPD.