EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Vol 4 No 3 (2023): February 2023

- Quality of Financial Report Presentation: Empirical Study from Organizational Culture

Johannes Buntoro Darmasetiawan (Maranatha Christian University, Bandung)
Rapina Rapina (Maranatha Christian University, Bandung)
Santy Setiawan (Maranatha Christian University, Bandung)



Article Info

Publish Date
20 Feb 2023

Abstract

Organizational culture has the potential to improve the quality of financial statement presentation. Conditions that exist in several organizations in Indonesia indicate that the quality of financial statement presentation is still problematic, resulting in accounting information that is of poor quality. The purpose of this research is to look into the impact of organizational culture on the quality of financial statement presentation. The findings of this study are expected to provide a solution to problems with financial statement presentation quality. The information used in this study was gathered through a survey of 59 accounting and finance professionals in Indonesia. The data used is primary data collected through research instruments such as questionnaires and statistically processed using SPSS version 25 for Windows. The study's findings indicate that if there are issues with poor quality in financial report presentation, it is due to organizational culture that has not been optimally accommodated in information system applications for financial report presentation. Hypothesis testing in this study reveals that organizational culture has a significant influence on the quality of financial statement presentation.

Copyrights © 2023






Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk ...