The Influence of The Quality of Financial Reports on The Performance of Public Sector Organizations
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Abstract
The purpose of this study was to examine the quality of financial reports based on gender effect on the performance of public sector organizations (non-government) and to test accountability on the performance of public sector organizations (non-government), as well as to examine the moderation of the variables of public accountability. The data used in this study is primary data. The data source is a Public Sector Organization registered with the Ministry of Law and Human Rights of the Republic of Indonesia (https://ahu.go.id/). The selection of the Banten region in this research location is because Banten has both medium and large public sector organizations. Most are dominated by public sector organizations whose financial operations must be carried out by accountants and public managers. Statistical analysis in this study uses software Partial Least Square (PLS) version 3. The quality of financial reports prepared by women and men in public sector organizations affects the performance of public sector organizations. Accountability affects the performance of public sector organizations. Accountability can moderate the quality of financial reports on the performance of public sector organizations. The results of the research are used as material to find the best solution or possibility in solving social problems, to analyze social phenomena that occur in society.
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Alshahrani, A., Dennehy, D., & Mäntymäki, M. (2021). An attention-based view of AI assimilation in public sector organizations: The case of Saudi Arabia. Government Information Quarterly. https://doi.org/10.1016/j.giq.2021.101617
Bryson, J. M. (1988). A strategic planning process for public and non-profit organizations. Long Range Planning. https://doi.org/10.1016/0024-6301(88)90061-1
Chowdhury, A., & Shil, N. C. (2019). Influence of New Public Management Philosophy on Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization. Journal of Accounting and Management Information Systems. https://doi.org/10.24818/jamis.2019.04002
Christensen, T., & Lægreid, P. (2020). A Transformative Perspective on Public–Private Partnerships. In The Ashgate Research Companion to New Public Management. https://doi.org/10.4324/9781315613321-27
Coglianese, C., Lazer, D., Law, S., Review, S., Dec, N., & Lazer, D. (2014). Management-Based Regulation : Prescribing Private Management to Achieve Public Goals Management-Based Regulation : Prescribing Private Management to Achieve Public Goals Cary Coglianese. Law & Society Review.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review. https://doi.org/10.5465/AMR.1997.9707180258
Feeney, M. K., & Stritch, J. M. (2019). Family-Friendly Policies, Gender, and Work–Life Balance in the Public Sector. Review of Public Personnel Administration. https://doi.org/10.1177/0734371X17733789
Goh, S. C. (2012). Making performance measurement systems more effective in public sector organizations. Measuring Business Excellence. https://doi.org/10.1108/13683041211204653
Kamarudin, K. A., Wan Ismail, W. A., & Kamaruzzaman, A. A. (2018). Board Members Diversity and Financial Statements Fraud: Malaysian Evidence. In State-of-the-Art Theories and Empirical Evidence. https://doi.org/10.1007/978-981-10-6926-0_10
Khlif, H., & Achek, I. (2017). Gender in accounting research: a review. In Managerial Auditing Journal. https://doi.org/10.1108/MAJ-02-2016-1319
Kroll, A., & Proeller, I. (2013). Managing and measuring performance in public and nonprofit organizations: an integrated approach. International Journal of Public Sector Management Vol. 26 No. 1, 2013 Pp. 74-85 q Emeral.
Laub, J. A. (1999). Assessing the servant organization; Development of the Organizational Leadership Assessment (OLA) model. Dissertation Abstracts International,. Procedia - Social and Behavioral Sciences.
Mack, J., & Ryan, C. (2006). Reflections on the theoretical underpinnings of the general-purpose financial reports of Australian government departments. Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/09513570610679146
McDougall, M. (1996). Equal opportunities versus managing diversity: Another challenge for public sector management? International Journal of Public Sector Management. https://doi.org/10.1108/09513559610146357
Opstrup, N., & Villadsen, A. R. (2015). The right mix? Gender diversity in top management teams and financial performance. Public Administration Review. https://doi.org/10.1111/puar.12310
Ramos, T. B., Domingues, A. R., Caeiro, S., Cartaxo, J., Painho, M., Antunes, P., Santos, R., Videira, N., Walker, R. M., & Huisingh, D. (2021). Co-creating a sustainability performance assessment tool for public sector organisations. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2021.128738
Sekaran Uma; Bougie Roger. (2016). Research Methods for Business: A Skill Building Approach. In Wiley PLUS Learning Space Card.
Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The intervening role of information technology governance. Cogent Business and Management. https://doi.org/10.1080/23311975.2020.1735690
Syed, R., Bandara, W., French, E., & Stewart, G. (2018). Getting it right! Critical success factors of BPM in the public sector: A systematic literature review. Australasian Journal of Information Systems. https://doi.org/10.3127/ajis.v22i0.1265
Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2020.106801
Verbeeten, F. H. M., & Speklé, R. F. (2015). Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management. Organization Studies. https://doi.org/10.1177/0170840615580014
Zhou, Y., Lan, F., & Zhou, T. (2021). An experience-based mining approach to supporting urban renewal mode decisions under a multi-stakeholder environment in China. Land Use Policy. https://doi.org/10.1016/j.landusepol.2021.105428
Alshahrani, A., Dennehy, D., & Mäntymäki, M. (2021). An attention-based view of AI assimilation in public sector organizations: The case of Saudi Arabia. Government Information Quarterly. https://doi.org/10.1016/j.giq.2021.101617
Bryson, J. M. (1988). A strategic planning process for public and non-profit organizations. Long Range Planning. https://doi.org/10.1016/0024-6301(88)90061-1
Chowdhury, A., & Shil, N. C. (2019). Influence of New Public Management Philosophy on Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization. Journal of Accounting and Management Information Systems. https://doi.org/10.24818/jamis.2019.04002
Christensen, T., & Lægreid, P. (2020). A Transformative Perspective on Public–Private Partnerships. In The Ashgate Research Companion to New Public Management. https://doi.org/10.4324/9781315613321-27
Coglianese, C., Lazer, D., Law, S., Review, S., Dec, N., & Lazer, D. (2014). Management-Based Regulation : Prescribing Private Management to Achieve Public Goals Management-Based Regulation : Prescribing Private Management to Achieve Public Goals Cary Coglianese. Law & Society Review.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review. https://doi.org/10.5465/AMR.1997.9707180258
Feeney, M. K., & Stritch, J. M. (2019). Family-Friendly Policies, Gender, and Work–Life Balance in the Public Sector. Review of Public Personnel Administration. https://doi.org/10.1177/0734371X17733789
Goh, S. C. (2012). Making performance measurement systems more effective in public sector organizations. Measuring Business Excellence. https://doi.org/10.1108/13683041211204653
Kamarudin, K. A., Wan Ismail, W. A., & Kamaruzzaman, A. A. (2018). Board Members Diversity and Financial Statements Fraud: Malaysian Evidence. In State-of-the-Art Theories and Empirical Evidence. https://doi.org/10.1007/978-981-10-6926-0_10
Khlif, H., & Achek, I. (2017). Gender in accounting research: a review. In Managerial Auditing Journal. https://doi.org/10.1108/MAJ-02-2016-1319
Kroll, A., & Proeller, I. (2013). Managing and measuring performance in public and nonprofit organizations: an integrated approach. International Journal of Public Sector Management Vol. 26 No. 1, 2013 Pp. 74-85 q Emeral.
Laub, J. A. (1999). Assessing the servant organization; Development of the Organizational Leadership Assessment (OLA) model. Dissertation Abstracts International,. Procedia - Social and Behavioral Sciences.
Mack, J., & Ryan, C. (2006). Reflections on the theoretical underpinnings of the general-purpose financial reports of Australian government departments. Accounting, Auditing and Accountability Journal. https://doi.org/10.1108/09513570610679146
McDougall, M. (1996). Equal opportunities versus managing diversity: Another challenge for public sector management? International Journal of Public Sector Management. https://doi.org/10.1108/09513559610146357
Opstrup, N., & Villadsen, A. R. (2015). The right mix? Gender diversity in top management teams and financial performance. Public Administration Review. https://doi.org/10.1111/puar.12310
Ramos, T. B., Domingues, A. R., Caeiro, S., Cartaxo, J., Painho, M., Antunes, P., Santos, R., Videira, N., Walker, R. M., & Huisingh, D. (2021). Co-creating a sustainability performance assessment tool for public sector organisations. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2021.128738
Sekaran Uma; Bougie Roger. (2016). Research Methods for Business: A Skill Building Approach. In Wiley PLUS Learning Space Card.
Sofyani, H., Riyadh, H. A., & Fahlevi, H. (2020). Improving service quality, accountability and transparency of local government: The intervening role of information technology governance. Cogent Business and Management. https://doi.org/10.1080/23311975.2020.1735690
Syed, R., Bandara, W., French, E., & Stewart, G. (2018). Getting it right! Critical success factors of BPM in the public sector: A systematic literature review. Australasian Journal of Information Systems. https://doi.org/10.3127/ajis.v22i0.1265
Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2020.106801
Verbeeten, F. H. M., & Speklé, R. F. (2015). Management Control, Results-Oriented Culture and Public Sector Performance: Empirical Evidence on New Public Management. Organization Studies. https://doi.org/10.1177/0170840615580014
Zhou, Y., Lan, F., & Zhou, T. (2021). An experience-based mining approach to supporting urban renewal mode decisions under a multi-stakeholder environment in China. Land Use Policy. https://doi.org/10.1016/j.landusepol.2021.105428
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