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PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 4 No. 3 (2020)

DOI
10.52062/keuda.v4i3.1100
ISSN
2581-0286, 2477-7838
Published
2020-03-06
Publisher
Universitas Cenderawasih
Language
eng

Abstract

Our study contributes by providing a new insight into the relationship between the quality of financial reporting with perceptions of corruption and how the relationship is moderated by organizational culture. In this article we argue that good quality of financial reporting will reduce perceptions of corruption and a strong organizational culture will further reduce perceptions of corruption. Data was collected by distributing questionnaires to 100 students of the Cenderawasih University Post-graduate program who were local government employees and were processed using moderated regression analysis (MRA). The result support the argument that organizational culture negatively influences perceptions of corruption while the effect of financial reporting quality and the influence of organizational culture moderation on perceptions of corruption are not supported. Finding related to the influence of organizational culture indicate that when there are values, norms and beliefs that are both applied within an organization, members of the organization will behave in accordance with these guidelines and will ultimately reduce the possibility of fraud.Keywords: Quality of Financial Reporting, Organizational Culture, Perception of Corruption, Local Government

Collaboration network of the authors

40 authors · 111 co-authorship links · showing the 40 most connected

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  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Paulus K. Allo LayukAffiliation unknown4
Siti RofingatunAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Klara WonarAffiliation unknown3
Yundy HafizriandaAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Bill PangayowAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Meylani Ira IreeuwAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Ari ArdiantiAffiliation unknown1
Cindy ArifaniAffiliation unknown1
Andika RanteAffiliation unknown1
Dewi RasmiAffiliation unknown1
Irvan Krisna ArsadAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Vania Annissa HolleAffiliation unknown1
Anthonius H.C. WijayaAffiliation unknown1
Sria KogoyaAffiliation unknown1
Dian Junita DewiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI</dc:title>
	<dc:creator>Antoh, Alfiana</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:description xml:lang="en-US">Our study contributes by providing a new insight into  the relationship between the quality of financial reporting with perceptions of corruption and how the relationship is moderated by organizational culture. In this article we argue that good quality of financial reporting will reduce perceptions of corruption and a strong organizational culture will further reduce perceptions of corruption. Data was collected by distributing questionnaires to 100 students of the Cenderawasih University Post-graduate program who were local government employees and were processed using moderated regression analysis (MRA). The result support the argument  that organizational culture negatively influences perceptions of corruption while the effect of financial reporting quality and the influence of organizational culture moderation on perceptions of corruption are not supported. Finding related to the influence of organizational culture indicate that when there are values, norms and beliefs that are both applied within an organization, members of the organization will behave in accordance with these guidelines and will ultimately reduce the possibility of fraud.Keywords: Quality of Financial Reporting, Organizational Culture, Perception of Corruption, Local Government</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-03-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1100</dc:identifier>
	<dc:identifier>10.52062/keuda.v4i3.1100</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 4 No. 3 (2019)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 4 No 3 (2019)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1100/933</dc:relation>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/1100/995</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>