RELIGACIÓN
Yazarlar: Nurul Hidayah
Konular:-
Anahtar Kelimeler:Internal Control Implementation,Organizational Culture,Financial Reporting Quality
Özet: This study examines the influence of internal control implementation and organizational culture on financial reporting quality. The study is applied and descriptive research, using a questionnaire for data collection. The validity and reliability of the questionnaire were estimated using AVE, with a Cronbach’s alpha greater than 0.5 and 0.7, respectively. Data analysis was conducted using partial least square (PLS). The results showed that Internal control implementation influenced financial reporting quality while organizational culture had no effect on financial reporting quality.