Allisa, Safiah (2024) Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Organisasi Sektor Publik Dengan Akuntabilitas Sebagai Variabel Intervening. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine the relationship between the quality of financial reports and the performance of public sector organizations through accountability. The population of this research is the managers of the finance department of public sector organizations in Indonesia. The sample selection was carried out by purposive sampling method. This type of research is quantitative with primary data obtained from research questionnaires. This study uses the Partial Least Squares (PLS) data analysis technique with SmartPLS 4 software. The results show that the quality of financial reports directly affects the performance of public sector organizations directly, and has an effect when the intervening variable accountability is added. The results of this study emphasize the importance of quality financial reports in public sector organizations. This research shows that there is an influence in increasing the performance of public sector organizations with a good accountability system through quality financial reports Keywords: Quality of Financial Statements; Performance of Public Sector Organizations; Accountability
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HJ Public Finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Safiah Allisa | ||||||||
| Date Deposited: | 13 Dec 2024 06:57 | ||||||||
| Last Modified: | 13 Dec 2024 06:57 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/32831 |
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