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How do innovation-oriented culture and financial reporting quality influence organizational performance within the public listed company in a transition market in Indonesia
This research explores the effects of innovation-oriented culture and financial reporting quality on organizational performance in Indonesia's public sector, with accountability as a mediator. The study uses a sample of 293 employees from 97 listed public financial service companies and employs a quantitative approach, collecting primary data via questionnaires. The independent variable is innovation-oriented culture, while the dependent variable is organizational performance. Financial reporting quality and accountability serve as mediating variables. Results indicate that innovation-oriented culture enhances organizational performance. Financial reporting quality significantly impacts accountability, which in turn influences organizational performance. High-quality financial reporting mediates the relationship between innovation-oriented culture and performance. Fostering innovation improves financial reporting practices, thereby boosting performance and accountability. These insights can help public sector organizations enhance efficiency and service delivery through better innovation and financial reporting.
Program Studi Akuntansi
Universitas Kristen Petra
2024
English
S1
Undergraduate Thesis No. 32011070/AKT/2024; Stephanie Sudarko (D12200104)
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