Effect of Professionalism, Work Attitude, Accounting Systems, Against Accountability and Its ImplicationsForQualityOfFinancial Reporting
Nursito Suhono Endang Mahpudin
Universitas Singaperbangsa Karawang
Abstract
This study aims to examine the effect of Professionalism, Work Attitude, and Accounting System on Accountability and the Implications of the Quality of Financial Reporting of the Ministry of Health, in Region West Java. Analysis of the results of the study using descriptive and inferential statistical methods to conclude the influence of exogenous variables on endogenous both simultaneously and partially. The analysis model uses the Structural Equation Model (SEM). The main structure consists of Professionalism, Work Attitude, Accounting System and Accountability as exogenous variables and Quality of Financial Reporting as endogenous variables. The results of the research show that simultaneously Professionalism, Work Attitude and Accounting System have a significant effect on Accountability, Professionalism partially has a positive and significant effect on Accountability, Work attitude partially has a positive and significant effect on Accountability, Accounting System partially does not affect Accountability, Accountability, Professionalism, Work Attitudes and Accounting Systems together have a positive and significant effect on the Quality of Financial Reporting, Accountability, Professionalism, Work Attitudes and Accounting Systems partially influencing the Quality of Financial Reporting.
Keywords: Professionalism, Work Attitude, Accounting Systems, Accountability, QualityofFinancial Reporting
Topic: Organizational Behavior, Leadership and Human Resources Management