PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN

Dewi Yesiana Rahman
Erlin Rohmawati
Ninis Sriyani
M. Masrukhan

Neraca Manajemen, Akuntansi, dan Ekonomi
Vol. 11 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi

This research aims to evaluate the influence of organizational culture on the quality of company financial reports. A strong organizational culture, characterized by values ​​such as transparency, accountability and integrity, has a crucial role in supporting good governance practices. The research results reveal that a positive organizational culture significantly contributes to improving the quality of financial reports through effective internal control and compliance with accounting standards. These findings emphasize the importance of organizational culture in producing financial reports that are reliable and trusted by stakeholders.