The Influence of Organizational Culture on Financial Report Quality at Jakarta Water Resources Office

Kuraesin, Arlis Dewi; Suryaningsih, Maria; Darwis, Hidayat; Yunita, A. S.

doi:10.52970/grfm.v2i1.189

Cited by 3 publications

(3 citation statements)

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“…(Adzimah et al, 2020) find that a culture of sustainability leads firms to improve social and environmental responsibilities. (Kuraesin et al, 2022) find that organisational culture increases financial report quality in Indonesia. (Shwairef et al, 2021) find that corporate culture helps corporate governance mechanisms to improve sustainability disclosure quality in ASEAN countries.…”

Section: Source: Previous Studiesmentioning

confidence: 99%

The Effect Of Corporate Culture On Sustainability Report Quality

Atika,

Simamora

2024

Jurnal Akuntansi

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This research aims to examine the effect of corporate culture on sustainability report quality. The total research samples are 68 observations on the index of Sri Kehati. Corporate culture includes cultures of clan, adhocracy, hierarchy, and market. Sustainability report quality is measured by the scoring method. Data analysis uses regression tests. Based on data analysis, low clan culture, high hierarchy culture, and high market culture lead to high sustainability report quality. However, there is no effect of adhocracy culture on sustainability report quality. This research contributes to investigating how far the implementation of POJK no. 51/POJK.03/2017 can lead firms to have high-quality sustainability reports. This research also contributes to providing evidence in emerging countries such as Indonesia.

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Section: Source: Previous Studiesmentioning

confidence: 99%

The Effect Of Corporate Culture On Sustainability Report Quality

Atika,

Simamora

2024

Jurnal Akuntansi

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“…The population of this study was train passengers at Serang Train Station in December 2020, totaling 16,486 passengers [3]. Based on Slovin's formula [10] with a margin of error of 10%, this research required 99.397 samples to be collected, rounded up to 100 respondents.…”

Section: Data Collection Figure 1 Research Locationmentioning

confidence: 99%

Analysis of the Service Level of the Serang City Station During the Pandemic of COVID-19

Budiman,

Bethary,

Intari

et al. 2023

fondasi

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The increasing number of COVID-19 cases in Indonesia has caused a decrease in the number of users of public transportation services, one of which is users of train transportation services. This makes some facilities at the station require adjustments to the applicable rules. The purpose of this study is to measure the level of satisfaction and importance of train station service during the COVID-19 pandemic, determine the gap between the level of satisfaction and importance, and determine the attributes that are prioritized for improvement. This research uses Service Quality and Importance Performance Analysis methods. The results of the data analysis show that the expected station services are not in accordance with what is received by users of Serang Train Station services. It is necessary to improve the quality of service and increase the number of facilities at the station to increase the satisfaction of service users who use Serang Train Station services.

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“…Organizational culture, which includes beliefs, norms, and values set by the organization, was found to influence the quality of financial reporting (Rahayuni et al, 2018). However, Kuraesin et al (2022) mention that there is still a need to deepen understanding of how this influence occurs.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Auditor's Competence, Professionalism, and Organizational Culture on the Quality of Financial Statements

Lian

Kusumah

2022

WIGA

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Human resources have a significant role in the quality of financial reporting. The existence of competent and independent human resources has a wide level of description of the company's financial management. This study purposes to analyze the factors that affect the quality of company financial reporting in some industries in Bandung, by observing at organizational culture and internal audit quality as seen from the auditor professionalism and competence. This research was conducted on 95 employees of the finance department at a private company in Bandung. The data in this research applied primary information in the form of observation and distribution of questionnaires to individuals’ respondents. The findings of this study indicate that the competence and professionalism of the auditor, as well as the organizational culture of the company, will determine the quality of the company's financial reporting. The better the competence and professionalism of the auditor, the higher the quality of the financial reporting. In addition, the existence of a conducive and supportive organizational culture will increase the quality of financial reports.

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The Influence of Organizational Culture on Financial Report Quality at Jakarta Water Resources Office

Cited by 3 publications

References 0 publications

The Effect Of Corporate Culture On Sustainability Report Quality

The Effect Of Corporate Culture On Sustainability Report Quality

Analysis of the Service Level of the Serang City Station During the Pandemic of COVID-19

The Effect of Auditor's Competence, Professionalism, and Organizational Culture on the Quality of Financial Statements

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