领导风格对财务报告的影响

Christian Aditya Pratama Karel, Rapina Rapina
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引用次数: 0

摘要

本研究的目的是通过考察领导风格对财务报告的影响来揭示真相。这项研究具有验证性、描述性和因果性,旨在检验预测因素如何影响变量以及其他变量。本研究中使用的数据包括从印度尼西亚各组织向100名受访者发放的问卷中获得的主要数据。本研究的观察单位是每个组织的会计和财务部门。所采用的采样技术是一种非概率技术。假设使用结构方程模型(SEM)进行测试,模型参数估计通过偏最小二乘法(PLS)进行。在选择SEM分析技术时,应考虑所涉及变量的不可观测性以及变量之间的因果关系。换言之,基本概念是管理风格有助于改进财务报告。领导风格反映了领导者计划和实现特定目标的能力,可以由他们领导的团队或组织的凝聚力决定。领导风格是指组织或个人层面的领导者如何影响和执行他们的任务。研究结果表明,管理风格影响财务报告。
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THE INFLUENCE OF LEADERSHIP STYLE ON FINANCIAL REPORTING
The purpose of this study is to reveal the truth by examining the impact of leadership style on financial reporting. This study is confirmatory, descriptive, and causal in nature, aiming to examine how predicted factors influence variables along with other variables. The data used in this study comprise primary data obtained from questionnaires distributed to 100 respondents from various organizations in Indonesia. The unit of observation for this study is the accounting and finance department of each organization. The sampling technique employed is a non-probabilistic technique. Hypotheses were tested using a structural equation model (SEM) with model parameter estimation conducted through the partial least squares (PLS) method. The unobservability of the variables involved and the causal relationships between variables should be considered when selecting an SEM analysis technique. In other words, the underlying concept is that management style contributes to improved financial reporting. Leadership style reflects a leader's ability to plan and achieve specific goals and can be determined by the cohesiveness of the group or organization they lead. Leadership style refers to how leaders at the organizational or individual level influence and carry out their tasks. The research results indicate that management style influences financial reporting.
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自引率
0.00%
发文量
25
审稿时长
7 weeks
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