Financial Reporting of Banking Sector: An Empirical Analysis

Ivanka, Chelsea Olivia and Rapina, Rapina (2022) Financial Reporting of Banking Sector: An Empirical Analysis. In: The International Conference on Multidisciplinary Research for Sustainable Innovation (ICMRSI), February 14-15, 2022.

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Abstract

To prevent the spread of the virus, an emergency PPKM was implemented. PPKM abbreviation of Enforcement of Community Activity Restrictions, where most work activities were carried out at home (WFH). This has resulted in changes in the work culture of employees in various companies, shifting habits from working together in the office to working from home and online. Connecting this with the requirement to work from home (WFH) result in a change in work culture, where an organization has culture called organizational culture. The main purpose of this study is to determine whether the influence of organizational culture affects financial reporting on banking industry in Bandung. This study uses primary data by distributing questionnaires using the snowball sampling method. The population of this research are employees of Bank BCA in Bandung and the samples in this study are employees who work in the accounting and finance division at Bank BCA KCP in Bandung. The hypothesis is tested using simple linear analysis with SPPS version 25. This study found that organizational culture has an effect on financial reporting, which is if organizational culture increases, financial reporting will also increase. This study is intended to provide information and input to the top management of company so that they can pay attention to the organizational culture. This study contributes to the development of knowledge in the field of financial accounting in Indonesia, especially in the preparation of financial statements and provides empirical evidence on the influence of organizational culture on financial reporting.

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Conference or Workshop Item (Paper)

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