<![CDATA[This study aims to analyze the influence of organizational culture on the quality of financial reporting in Sharia Rural Bank (BPRS) in Indonesia, by examining the mediating roles of risk management implementation, innovation, and sustainability reporting. The primary issue addressed in this research is the high closure rate of BPRS, which is largely attributed to the lack of integrity and transparency in financial reporting. A quantitative research approach was employed, utilizing purposive sampling techniques to collect data from 129 respondents, including directors, managers, and division heads across various BPRS institutions. Data were gathered through an online questionnaire and analyzed using the SmartPLS software. The findings reveal that organizational culture has a significant positive effect on risk management effectiveness, innovation, and sustainability reporting, all of which subsequently contribute to enhancing financial reporting quality. Moreover, the mediating variables are proven to strengthen the relationship between organizational culture and financial reporting quality. Based on these findings, it is recommended that BPRS institutions foster a corporate culture that promotes innovation, effective risk management, and sustainability in order to ensure reliable and Sharia-compliant financial reporting. Future research is encouraged to explore additional influencing factors, such as corporate governance and information technology, within the context of Islamic banking.]]>
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