The influence of financial reporting quality and organizational culture as mediation variables on the performance of public organizations

Abstract

This research aims to test and analyze the influence of financial reporting quality on the performance of public organizations with organizational culture as a moderating variable. This type of research is quantitative. The population in this research are public organization in the city of Bengkulu. The research model and hypothesis testing were carried out on 50 respondents obtained from leaders, treasurers, secretaries and financial staff of public organizations in the city of Bengkulu using SmartPLS4 software. The results of the research show that the quality of financial reporting has a positive effect on the performance of public organizations, the quality of financial reporting has a positive effect on organizational culture, organizational culture has a positive effect on the performance of public organizations, organizational culture mediates the relationship between the quality of financial reporting and the performance of public organizations in the city of Bengkulu.