The Mediating Role of Transparency and Accountability in the Relationship Between Financial Reporting Quality and Financial Performance at the Directorate General of Taxes of the Republic of Indonesia
Tri Ameliyaningsih*
Adam Zakaria
Indra Pahala
Effective fiscal governance and public trust rely significantly on the financial performance of key state institutions like the Directorate General of Taxes (DJP RI). This performance extends beyond revenue collection to encompass the quality of financial reporting, which underpins transparency, accountability, and sound policy evaluation. To investigate these linkages, this study employs a quantitative correlational design to analyze the relationship between financial reporting quality and DJP RI's financial performance, with transparency and accountability as mediators. Data were gathered via questionnaires from auditors of the Audit Board of the Republic of Indonesia (BPK RI), whose independent expertise ensures credible evaluation. Analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS indicates that financial reporting quality directly and positively influences financial performance, with accountability serving as a significant mediator. In contrast, transparency does not exhibit a significant mediating role. It is important to note that this research is limited to DJP RI and does not incorporate other potential determinants of public sector financial performance.
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