The Influence of The Quality of Financial Reports on The Performance of Public Sector Organizations

Abstract

The purpose of this study was to examine the quality of financial reports based on gender effect on the performance of public sector organizations (non-government) and to test accountability on the performance of public sector organizations (non-government), as well as to examine the moderation of the variables of public accountability. The data used in this study is primary data. The data source is a Public Sector Organization registered with the Ministry of Law and Human Rights of the Republic of Indonesia (https://ahu.go.id/). The selection of the Banten region in this research location is because Banten has both medium and large public sector organizations. Most are dominated by public sector organizations whose financial operations must be carried out by accountants and public managers. Statistical analysis in this study uses software Partial Least Square (PLS) version 3. The quality of financial reports prepared by women and men in public sector organizations affects the performance of public sector organizations. Accountability affects the performance of public sector organizations. Accountability can moderate the quality of financial reports on the performance of public sector organizations. The results of the research are used as material to find the best solution or possibility in solving social problems, to analyze social phenomena that occur in society.

Peran Akuntabilitas Pada Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Organisasi Sektor Publik

“…Sejalan dengan penelitian Tran et al (2021) pada konsep new public management penggunaan data berkualitas untuk laporan keuangan organisasi dapat mengoptimalkan efisiensi dan efektivitas keuangan publik serta membantu manajemen kinerja organisasi. Pada hasil penelitian Yunia & Muttaqin (2022) juga menunjukkan bahwa kualitas laporan keuangan yang dikelola oleh laki-laki maupun perempuan berpengaruh terhadap kinerja organisasi sektor publik.…”

Pengaruh Akuntabilitas dan Kualitas Laporan Keuangan terhadap Kinerja Pemerintah Daerah

“…Kinerja dapat dilihat dari informasi yang disajikan oleh organisasi sektor publik (Yunia & Muttaqin, 2022), informasi yang disajikan oleh organisasi sektor publik berupa laporan keuangan. Laporan keuangan perlu disajikan untuk menilai kinerja suatu organisasi (Purnamawati, 2018), maka dari itu dalam laporan keuangan yang disajikan harus memiliki kualitas yang baik.…”