Image of PENGARUH BUDAYA BERORIENTASI INOVASI DAN KUALITAS PELAPORAN KEUANGAN TERHADAP KINERJA ORGANISASI DENGAN AKUNTABILITAS SEBAGAI VARIABEL MEDIASI (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Sragen)

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PENGARUH BUDAYA BERORIENTASI INOVASI DAN KUALITAS PELAPORAN KEUANGAN TERHADAP KINERJA ORGANISASI DENGAN AKUNTABILITAS SEBAGAI VARIABEL MEDIASI (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Sragen)

ABSTRACT

This research was conducted to determine the factors influencing
organizational performance at the Financial Management and Regional Revenue
Management Agency (BPKPD) of Sragen Regency. The aim of this study is to
examine the influence of innovation-oriented culture and financial reporting quality
on organizational performance with accountability as a mediating variable.
It is a quantitative study utilizing primary data from questionnaire
distribution. The research population consists of Regional Work Units (SKPD) of
Sragen Regency, namely the Financial Management and Regional Revenue
Management Agency (BPKPD) of Sragen Regency. The sampling technique
employed is saturation sampling with a sample size of 67 respondents. Data
analysis technique used is Structural Equation Modeling-Partial Least Squares
(SEM-PLS).
The findings reveal that the innovation-oriented culture variable influences
organizational performance and accountability. However, the financial reporting
quality and accountability variables do not influence organizational performance,
but the financial reporting quality variable negatively affects accountability.
Regarding the mediating effect, accountability fully mediates the influence of
innovation-oriented culture on organizational performance, but accountability
does not mediate the influence of financial reporting quality on organizational
performance.

Keywords: Innovation-Oriented Culture, Financial Reporting Quality,
Accountability, Organizational Performance.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 ARD p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 137 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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