Leadership Commitment and Organizational Culture Influence on Implementation of Good Governance in Improving Financial Information Systems Quality at the Regional Revenue Agency of West Java Province

Leadership Commitment and Organizational Culture Influence on Implementation of Good Governance in Improving Financial Information Systems Quality at the Regional Revenue Agency of West Java Province | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Research Article Leadership Commitment and Organizational Culture Influence on Implementation of Good Governance in Improving Financial Information Systems Quality at the Regional Revenue Agency of West Java Province Shantyo Raharjo Wihatmono, Harry Suharman, Daryanto Daryanto This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-6083469/v1 This work is licensed under a CC BY 4.0 License Status: Posted Version 1 posted You are reading this latest preprint version Abstract This study aimed to determine the influencet of leadership commitment and organizational culture on the implementation of good governance in Improving the Quality of Financial Information Systems. The research sample was 126 people spread across four representative districts/cities, Samsat (One-stop Administrative System), and the West Java Province Regional Revenue Agency The results of the study indicated that there was a positive and significant influence of leadership commitment on the implementation of good governance in the West Java Province Regional Revenue Agency. Moreover, there was a positive and significant influence of the implementation of good governance on the quality of the financial information system in the West Java Province Regional Revenue Agency. In addition, there was a commitment that affected the quality of the financial information system and had a significant impact on the implementation of good governance in the West Java Province Regional Revenue Agency. So Organizational Culture affects the quality of the financial information system and has a significant impact on the implementation of good governance in the West Java Province Regional Revenue Agency. leadership commitment organizational culture implementation of good governance West Java Province Regional Revenue Agency Samsat Figures Figure 1 Figure 2 Figure 3 INTRODUCTION Leadership commitment and organizational culture are crucial in the successful implementation of good governance. Leadership commitment in an institution or agency is the spearhead of the success of an educational institution; a leader must have leadership qualities. Leaders must commit to organizing and directing all activities in the institution and must also have a service nature embedded in themselves in order to provide quality services to the community (Novitasari, I.I. Rosidi, Muawonah, 2022). The characteristics and values inherent in good governance are to provide an optimal role to non-government parties in government activities so that synergy is created between parties. In practice, good governance contains values such as efficiency, justice, and responsiveness that enable the government to work more effectively to realize the welfare of the community (Sakapurnama, E. & Safitri, 2012). The Regional Revenue Agency of West Java Province has implemented good governance in the Governor's Regulation Number 22 of 2022 concerning the Position and Composition of the Regional Apparatus of West Java Province, which is assigned to carry out the duties and authorities of the West Java Provincial Government in the field of Regional Taxation and other Regional Revenue. Its implementation is adjusted to the applicable laws regulations, and policy guidelines implemented by the Central Government and Regional Government. Currently, the Regional Revenue Agency of West Java Province is very concerned about conducting continuous evaluations of good governance through the quality of a transparent and accountable financial system in accordance with the principles of good governance established by the UNDP (United Nations Development Program). The vision of the West Java Province Regional Revenue Agency itself is "To Become a Trustworthy and Responsible Regional Revenue Manager". The meaning of this vision is that the leadership can be trusted not only by the agency environment but also by the community environment. Moreover, the leadership can fulfill the principles of good governance, namely accountability, where the leadership itself applies standards in financial management as determined by the central government. One of the missions carried out by the Regional Revenue Agency of West Java Province is to Realize Innovative Governance and Collaborative Leadership between the Central Government, Province, and Regency/City. What is meant by collaborative leadership is leadership that involves all stakeholders with full responsibility, mutual trust, and transparency in providing service progress to the community. Meanwhile, the strategy set by the Regional Revenue Agency of West Java Province is to increase the effectiveness of the management of regional original income, balancing funds and other legitimate regional income and optimizing the fulfillment, quality, and implementation of supporting elements of public services, including service systems, mechanisms, and procedures; service completion time; service costs/rates; service type product specifications; service implementer or application competency; service implementer or application behavior; handling of complaints, suggestions, and input; and service facilities and infrastructure. Optimizing planning, measurement, reporting, evaluation, and performance achievement, as well as coaching and improving the supporting capacity of work facilities and infrastructure and the competence and performance of the apparatus. The vision, mission and strategy set by the West Java Provincial Bapenda are a manifestation of the leadership's commitment, in this case, the Head of the West Java Province Regional Revenue Agency, in realizing good governance. One manifestation of the leadership's commitment set by the Head of the West Java Province Regional Revenue Agency is the appreciation of the Governor of West Java Province regarding the regional revenues' increasing trend, which continues to elevate. In addition, in a press release delivered by the public relations of the West Java Province Regional Revenue Agency, the Governor of West Java, Ridwan Kamil, appreciated the performance of the West Java Bapenda, which was able to maintain a positive trend, even exceeding the target in terms of managing tax revenues. One of the factors in the use of tax money is for infrastructure improvements, such as roads that have been halted for restoration during the COVID-19 pandemic. "Bapenda's performance is solid and good, making West Java's income normal and even exceeding the target. The benefits are for delayed road paving for development. The point is that tax money must be returned (used for the benefit of) the people" (Barat, 2023). In addition, the form of success of the Head of the West Java Province Regional Revenue Agency is the Smart Tax for Smart People program, where this program aims to provide services oriented toward customer satisfaction. The leadership of the West Java Province Regional Revenue Agency must face challenges; according to the Strategic Plan of the West Java Province Regional Revenue Agency, namely, there are a number of corruption cases within the Regional Government and Central Government agencies, which have the potential to reduce the level of public trust and resistance to regional and national tax policies, as well as the absence of an information system for managing regional revenue potential that is truly accurate and tested. In achieving good governance, a committed leader is needed. Leadership commitment is needed to achieve the quality of information systems in an organization (Doll, 2001). Direct involvement of leaders as users in the information systems development is a real form of leadership commitment (Zviran, M., 2005), and eventually, users can accept and use the information system that has been developed so that user satisfaction increases (Delone, William H., & Mclean, 1992). Leadership commitment is the support of leaders in the development of information systems by providing sufficient time, funds, and resources (Wixom, B. H., & Todd, 2005). Leadership commitment is needed as a form of support in the development of information systems in the long term so that they can run stably (Alvin A. Arens & Randal J. Elder, 2012). Victoria Lucas Mkonya, Yu Jintian, and Stella Binauli Nanthuru (2018) state that the commitment of leaders and top management provides a good and positive relationship to the quality of accounting information systems, and this is very important in organizations, especially in formulating policies, procedures, and supervision in accounting. Leaders must commit to advancing the organization/company/agency. One implementation of leadership commitment is to be an inspiration for subordinates and respect each other so that a culture is formed. One form of leadership commitment is the organizational culture implemented by the West Java Provincial Bapenda, namely the KUJANG ( Komitmen, Unggul, Jujur, Ahli, Normatif dan Gagasan ) culture, which consists of Commitment, Excellence, Honesty, Expertise, Normative, and Ideas. The meaning of KUJANG itself comes from Sundanese culture, where leaders and employees must have ethics when working and providing services to the community, as well as having sharpness and critical thinking and having better ideas or innovations for the benefit of the community and in accordance with applicable provisions. In addition, the West Java Provincial Bapenda itself has the tagline "Working Together, Smiling Eternally," which means the spirit of working, moving quickly, moving together and utilizing local potential. This organizational culture is expected to be an example for other agencies in West Java Province, and it is hoped that employees have a productive, adaptive work spirit and are ready to develop West Java Province in a better direction. In addition to KUJANG, Bapenda has three organizational cultural values, namely Iket, Batik and Bunga Patrakomala . Iket means, binding and uniting the community and reflecting wealth and diversity but still within the framework of unity. Batik means good devotion, which is the authority of Bapenda Jabar. While Bunga Patrakomala is an ecosystem balancer that has many uses for the community, as shown in the following picture in figure 1: Organizational culture is a pattern/system in the form of attitudes, values, behavioral norms, beliefs, language, and rituals that are formed, developed, and passed on to all members of the organization as an organizational personality that will distinguish it from other organizations. Organizational culture will also determine how the group feels, thinks, and reacts in various environments that function to overcome internal and external adaptation problems (Bambang Jatmiko, 2021). A quality financial information system is highly dependent on a clear and capable organizational culture. This is in line with what Romi et al. stated, that there are significant differences in 4 types of organizational culture, namely adhocracy culture, clan culture, hierarchy culture, and market culture, with information systems success factors such as system quality, information quality, service quality, system usability and user satisfaction (Ismail M. Romi, 2011). Good leadership commitment and organizational culture need to be supported by ease of use for system users. Ease of use itself is defined as the extent to which the system can be useful and run easily. This aims to ensure that the financial information system is of high quality. This research was conducted at the West Java Province Regional Revenue Agency and four (4) Samsat Representatives of Regency/City, namely Samsat Pajajaran, Soreang, Padalarang and Haurgeulis. LITERATURE REVIEW 1. Leadership Commitment Leadership commitment is needed to achieve quality information systems in organizations (Doll, 2001). Direct leadership involvement as users in the development of information systems is a real form of leadership commitment (Zviran, M., 2005), and finally, users can accept and use the information system that has been developed so that user satisfaction increases (Delone, William H., and Mclean, 1992). (Wixom, B. H., & Todd, 2005) leadership commitment is leadership support in the development of information systems by providing sufficient time, costs, and resources. Leadership commitment is needed as a form of support in information systems development in the long term so that it can run stably (Alvin A. Arens, Randal J. Elder, 2012). Furthermore, leadership commitment is a form of top management support to oversee the development of information systems in a timely manner according to the established budget (Sri Dewi Anggadini, 2015). Leadership commitment is defined as an important role in formulating organizational action plans in solving organizational problems, motivating change in the organization and making decisions (Laudon, Kenneth C., and Jane P. Laudon, 2012). 2. Organizational culture Organizational culture is the basic philosophy of an organization that contains shared beliefs, norms, and values that characterize how to do things in an organization (Bahri, 2018). In addition, organizational culture can be interpreted as a set of values, beliefs, assumptions, or norms that have long been agreed upon and followed by its members as a guideline for behaving and solving organizational problems. (Sutrisno, 2019). Moreover, Organizational culture is defined as the values that form the basis for human resources in carrying out their obligations and behavior in the organization (Hari Sulaksono, 2019). 3. Implementation of Good Governance According to Sedarmayanti (2004), the basic principle underlying the difference between the concept of governance and traditional governance patterns lies in the existence of very strong demands for the role of government to be reduced and the role of society (including the business world and non-governmental organizations) to be increased, and access to it to be more open. Good governance, or what is often interpreted as good government, is a paradigm shift in post-reform governance that tends to be more effective and more democratic by demanding better governance practices, which open up community participation. The main goal of good governance is to achieve a government condition that can guarantee the interests of public services in a balanced manner by involving cooperation between countries, civil society, community institutions and the private sector. One form of good governance is the creation of an image of a democratic government where every citizen is given freedom of opinion (Yani, 2022). Good Governance or good government . In realizing the concept of good governance, synergy is needed between three main actors, namely the government, private sector, and civil society. These three actors have a role in managing resources and social, economic, and cultural environments (Handayani, F.A., Nur, 2019). 4. Financial Information System Quality Laudon, Kenneth C., and Jane P. Laudon (2012) define information systems technically as a collection of interrelated system components in collecting, processing, storing, and distributing information to support decision-making and organizational control. Meanwhile, O'Brien, James, A., and Marakas G. (2011) explain that information systems are an organized combination of people, hardware, software, communication networks, data resources, policies, and procedures for storing, retrieving, changing, and distributing information in an organization. Based on the above opinion, an excellent leader's commitment and organizational culture lie in the quality of human resources. Quality human resources will produce qualified and good governance implementation, which can be realized through 3 things, namely: transparency, accountability, effectiveness and efficiency. In conducting these tests, employees must have good quality and experience, and this will produce a reasonable and measurable good governance implementation. The quality of an excellent good governance implementation will not be separated from the role of organizational culture and leader commitment. METHODS This study used a quantitative research method with a survey approach. The survey was conducted at the West Java Province Regional Revenue Agency and four Samsat representatives of districts/cities, namely Samsat Pajajaran, Samsat Soreang, Samsat Padalarang, and Samsara Haurgeulis, with a sample size of 126. Consisting of 52 employees from 4 district/city Samsat in West Java, namely 14 employees from the finance and administration division, 14 employees from the control and evaluation division, 14 employees from the planning and development division, 14 employees from the revenue information system center's division and 15 employees from the revenue management division at the West Java Province Regional Revenue Agency. The sampling used a simple random sampling technique due to the conditions in the field; the four research subjects had problems related to organizational culture, government internal control systems and the quality of financial information systems. (Sugiyono, 2017) stated that simple random sampling takes sample members from a population that is carried out randomly without considering the strata in the population. Sekaran and Buogie (2013) define the unit of analysis as an element or a set of elements from the population, namely (people, groups, institutions, and others), where the information will be collected in several stages of sample selection. Based on this understanding, the unit of analysis in this study is the Regional Revenue Agency of West Java Province. Respondents in this study consisted of employees related to the internal control, revenue, and financial work units within the Regional Revenue Agency of West Java Province. (Sekaran & Buogie, 2013) The data sources used and analyzed in this study are primary and secondary data. Primary data is first-hand data or direct information obtained by researchers on variables of concern for specific research purposes. While, secondary data is data or information taken from existing sources such as performance reports, documentation, achievement reports, and journals related to this study. In this study, researchers collected primary data through a questionnaire containing a list of questions/statements addressed to respondents to obtain facts and information from respondents. (Sekaran, 2003) questionnaires are an efficient data collection mechanism, especially if researchers are sure of what is needed and how to measure the variables. Secondary data was obtained from government agency performance reports, regional revenue reports, and publications through news carried out by the Public Relations section of the West Java Province Regional Revenue Agency. In addition, researchers also conducted interviews with several related fields, such as the Head of the Performance Control and Evaluation sub-section, the Head of the Expenditure section of the West Java Province Regional Revenue Agency, and the Head of the Finance Subdivision of the West Java Province Regional Revenue Agency. The data analysis method used in this study was the Structural Equation Model (SEM)—Partial Least Square (PLS) method. According to Hair (2010), PLS is an alternative SEM method that can be used to overcome the problem of relationships between complex variables, but the data sample size is small—less than 30. The PLS approach is distribution-free (does not assume a particular data distribution and can be nominal, categorical, ordinal, interval, and ratio). PLS is a vital factor indeterminacy analysis method because it does not assume that data must be on a particular measurement scale or small sample size. PLS can also be used to explain theories. Compared to covariance-based SEM (represented by LISREL, EQS, or AMOS software), component-based PLS can avoid two major problems faced by covariance-based SEM (CBSEM), namely inadmissible solutions and factor indeterminacy (Ghozali, 2014). PLS is used to determine the complexity of the relationship between a construct and its indicators. PLS is defined by two equations, namely, the inner model and the outer model. The inner model determines the specification of the relationship between a construct and other constructs, while the outer model determines the specification of the relationship model between the construct and its indicators (Wijayanto, 2008). RESEARCH RESULTS 4.1. Descriptive Analysis In this case, it was explained how each variable in the study influenced, namely Leadership Commitment, Organizational Culture, Good Governance and Quality of Financial Information Systems, both partially and simultaneously. This discussion was carried out based on the results of the hypothesis test shown from the calculation results using SmartPLS 3.0 software. Table 4.1. Recapitulation of Descriptive Analysis Results of Leadership Commitment Variables No Dimension Number of Items Mean Score Interpretation 1 X1.1. Financial Support 2 3,27 Good Enough 2 X1.2. Mentality Support 2 4,09 Good 3 X1.3. Human Resource Support 2 3,96 Good 4 X1.4. Project Structure Support 2 4,04 Good 5 X1.5. Communicating the Project 2 4,18 Good 6 X1.6. Regulator Communication with the Project Group 2 4,13 Good 7 X1.7. Expressing a true interest and being sufficiently knowledgeable 2 4,19 Good 8 X1.8. Dealing with unsupportive stakeholders 2 4,12 Good Leadership Commitment Variable (X1) 16 4,00 Good Sources : Data Processing Result, 2025 Based on the Table above, it is known that overall, respondents assessed the Leadership Commitment variable with an average score of 4.00, which indicates the "Good" category, indicating that respondents assessed the Leadership Commitment at the West Java Province Regional Revenue Agency to be in the "Good" category. Table 4.2 Recapitulation of Descriptive Analysis Results of Organizational Culture Variables (X2) Dimension Number of Items Mean Score Interpretation X2.1 Process Oriented vs Result Oriented 2 3,77 Good X2.2 Employee Oriented vs Job Oriented 2 3,88 Good X2.3 Parochial Culture vs Profesional Culture 2 3,55 Good X2.4 Open System and Closed System 2 3,88 Good X2.5 Tight Control vs Loose Control 2 3,35 Good Enough X2.6 Pragmatic vs Normative 2 3,62 Good Organizational Culture Variables (X2) 12 3,68 Good Source: Data processing results , 2025 Based on the Table above, it is known that overall, respondents assessed the Organizational Culture variable with an average score of 3.68, which indicates the ‘Good’ category, indicating that respondents assessed the Organizational Culture at the West Java Province Regional Revenue Agency to be in the “Good” category. Table 4.3 Recapitulation of Descriptive Analysis Results of Good Governance Variables(Y) No Dimension Number of Items Mean Score Interpretation 1 Y.1. Participation 2 4,01 Good 2 Y.2. Rule of Law 3 3,31 Good Enough 3 Y.3. Transparency 2 3,38 Good Enough 4 Y.4. Responsiveness 2 4,09 Good 5 Y.5. Consensus Oriented 2 3,90 Good 6 Y.6. Fairness 2 3,64 Good 7 Y.7. Effectiveness and Efficiency 2 3,18 Good Enough 8 Y.8. Accountability 2 4,03 Good 9 Y.9. Strategic Vision 2 3,39 Good Enough Good Governance Variable (Y) 19 3,66 Good Source: Data processing results, 2025 Table 4.4 Recapitulation of Descriptive Analysis Results of Financial Information System Quality Variables (Z) Dimension Number of Items Mean Score Interpretation Z.1 Financial Support 2 4 , 01 Good Z.2 Mentality Support 2 4 , 04 Good Z.3 Human Resource Support 2 4 , 08 Good Z.4 Project Structure Support 2 4 , 08 Good Z.5 Communicating the Project 4 3 , 95 Good Z.6 Regulator Communication with the Project Group 2 3 , 82 Good Z.7 Expressing a true interest and being sufficiently knowledgeable 2 3 , 76 Good Financial Information System Quality Variables (Z) 16 3 , 96 Good Source: Data processing results, 2025 Based on the Table above, it is known that overall, respondents assessed the Financial Information System Quality variable with an average score of 3.96, indicating the ‘Good’ category of the Financial Information System Quality at the West Java Province Regional Revenue Agency. 4.1.2.Inferential Analysis (Hypothesis Testing) In this study, hypothesis testing was carried out using the Partial Least Square (PLS) analysis technique with the SmartPLS 3.0 program. There were two parts to the discussion, namely, the outer model and the inner model. 4.1.3.Outer Model (Measurement Model) In the Outer model (measurement model test), two tests were carried out: the validity test and the reliability test. The validity test is based on the results of the Convergent Validity and Average Variance Extracted (AVE) values, while the reliability test is based on the results of the Cronbach's Alpha and Composite Reliability values. 4.1.4Convergent Validity The Outer Loadings value is used to test Convergent Validity, whether the statement items on the indicator meet the valid requirements or not. The requirement value is declared valid if the Outer Loadings value is > 0.7 or is green on the SmartPLS 3.0 software display. Alternatively, according to Imam Ghazali (2014), the Outer Loadings value between 0.5 - 0.6 is considered sufficient to meet the requirements. The Outer Loadinggs values that have been recapitulated are presented in the following Table: Table 4.5 Convergent Validity (Outer Loadings) Variable Indicator Outer Loading Value Leadership Commitment (X1) X1.KP_1 0.721 X1.KP_2 0.827 X1.KP_3 0.748 X1.KP_4 0.773 X1.KP_5 0.818 X1.KP_6 0.854 X1.KP_7 0.829 X1.KP_8 0.759 Organizational culture (X2) X2.BO_1 0.887 X2.BO_2 0.901 X2.BO_3 0.889 X2.BO_4 0.895 X2.BO_5 0.851 X2.BO_6 0.907 Good Governance (Y) Y.GG_1 0.783 Y.GG_2 0.749 Y.GG_3 0.720 Y.GG_4 0.840 Y.GG_5 0.750 Y.GG_6 0.763 Y.GG_7 0.713 Y.GG_8 0.869 Y.GG_9 0.735 Quality of Financial Information Systems (Z) Z.KSIK_1 0.787 Z.KSIK_2 0.806 Z.KSIK_3 0.837 Z.KSIK_4 0.857 Z.KSIK_5 0.851 Z.KSIK_6 0.743 Z.KSIK_7 0.726 Source: Processing Results with SmartPLS 3.0, 2025. Based on the Table above, it can be seen that all statement items on the indicators of each variable have an Outer Loadings value > 0.7. It can be concluded that all indicators are declared feasible or valid for use in research and can be used for further analysis. The Outer Loadings value in the Convergent Validity test can also be seen in Figure 3 above on each arrow from the variable that leads to the indicator statement item. 4.1.5 Average Variance Extracted (AVE) In addition, there is also another method to assess the construct validity, namely by looking at the Average Variant Extracted (AVE) value, which is required >0.5 for the model to be said to be good (Ghozali, 2014). The AVE value is able to show the ability of the latent variable value to represent the original data score. The greater the AVE value, the higher its ability to explain the value of the indicator that measures the latent variable. The following is the Average Variant Extracted (AVE) value that has been recapitulated from the three variables studied. Table 4.6 Average Variant Extracted (AVE) Variable Average Variance Extracted (AVE) X1. Leadership Commitment 0,628 X2. Organizational Culture 0,789 Y. Good Governance 0,594 Z. Quality of Financial Information Systems 0,644 Source: Processing Results with SmartPLS 3.0, 2025. Based on the Table above, it can be seen that all research variables have an Average Variant Extracted (AVE) value > 0.5. Thus, it can be said that each variable has met the requirements. 4.1.6 Composite Reliability and Cronbach’s Alpha (Ghozali, 2014) Composite Reliability is a part used to test the reliability value of an indicator on a variable. A variable can be declared to meet Composite Reliability if it has a value >0.6. The reliability test with Composite Reliability above can be strengthened by using Cronbach's Alpha value. A variable can be declared reliable or meets Cronbach's Alpha if it has a value >0.7. The following are the results of Composite Reliability and Cronbach's Alpha from each variable in this study: Table 4.7 Composite Reliability and Cronbach’s Alpha Variable Cronbach's Alpha Composite Reliability X1. Leadership Commitment 0.915 0.931 X2. Organizational Culture 0.947 0.957 Y. Good Governance 0.914 0.929 Z. Quality of Financial Information Systems 0.908 0.927 Source: Processing Results with SmartPLS 3.0, 2025 4.1.8 Inner Model (Structural Model) The Inner Model (Structural Model) section aims to predict the relationship between latent variables (Ghozali, 2014). Furthermore, according to Ghozali, PLS is a powerful analysis method because it is not based on many assumptions, the data does not have to be normally distributed, and the sample size does not have to be large or, in this case, refers to the classical assumption test commonly used for normality tests, multicollinearity tests, and heteroscedasticity tests. The discussion in this section will conduct several tests, including the results of the Correlation Between Variables, Determination (R-Square) and Hypothesis Testing. 4.1.9 R-Square The R-Square result is a measure of the proportion of variation in the value of the influenced (endogenous) variable that can be explained by the influencing (exogenous) variable. The R-Square value is between 0 and 1. A value close to 1 means that the exogenous variable contributes almost everything needed by the endogenous variable. According to Wynne W. Chin (1995), if the R-Square result > 0.67 for the endogenous latent variable in the structural model indicates that the influence of the exogenous variable on the endogenous variable is included in the "good" category. Meanwhile, if the result is 0.33–0.67, then it is included in the moderate category, and if the result is 0.19–0.33, then it is included in the "weak" category. The following are the R-Square results in this study: Table 4.8 Determination Test ( R-Square ) Dependent Variable R-Square Y. Good Governance 0.464 Z. Quality of Financial Information Systems 0.266 Source: Processing Results with SmartPLS 3.0, 2025 Based on the calculation results in Table 4.8 above, it can be seen that the R-Square value obtained is 0.464 or 46.4% for the dependent variable Good Governance (Y) and 0.266 or 26.6% for the variable Financial Information System Quality (Z). These results indicate that the contribution of Leadership Commitment (X1) and Organizational Culture (X2) to Good Governance (Y) is 46.4% and is in the moderate category because it is in the range of 0.33–0.67, while the remaining 53.6% is influenced by other variables not studied. Meanwhile, the contribution of Good Governance (Y) to the Quality of Financial Information Systems (Z) is 26.6% and is included in the "weak" category because it is in the range of 0.19–0.33, and the remaining 73.4% is influenced by other variables that have not been studied. 4.1.10 Hypothesis Testing In this case, it is explained how each research variable, namely Leadership Commitment (X1) and Organizational Culture (X2), influences Good Governance (Y) and its impact on the Quality of Financial Information Systems (Z). This discussion is conducted based on the results of the hypothesis test shown from the calculation results using SmartPLS 3.0 software. Table 4.9 Bootstrapping Results of Direct Effect Hypothesis Hypothesis Original Sample (O) Standard Deviation (STDEV) T Statistics (| O/STDEV |) P Values X1. KP -> Y.GG 0.597 0.059 10.071 Y.GG 0.140 0.061 2.309 0.021 Y.GG -> Z.KSIK 0.515 0.058 8.818 |t table|, then the independent variable affects the dependent variable. The t-table value used as a reference is 1.960. a) The Influence of Leadership Commitment on the Implementation of Good Governance Based on the Table above, the Original Sample value (Path Coefficient) is 0.59,7, and the T-statistics value (count ) is 10.071 > t table (1.960). Likewise, the p-value obtained is <0.00,1, meaning that Leadership Commitment is proven to have a positive and significant effect on Good Governance. b) The Influence of Organizational Culture on the Implementation of Good Governance Based on Table above, the Original Sample value (Path Coefficient) is 0.140, and the T-statistics value ( count ) is 2.309 > t table (1.960). Likewise, the p-values obtained are 0.021 < 0.05, meaning that Organizational Culture has been proven to have a positive and significant influence on Good Governance. c) The Influence of Good Governance on the Quality of Financial Information Systems Based on Table above, the Original Sample value (Path Coefficient) is 0.515, and the T-statistics value (t count ) is 8.818> t table (1.960), likewise the p-value obtained is <0.001, meaning that Good Governance is proven to have a positive and significant effect on the Quality of Financial Information Systems. d) The Influence of Leadership Commitment on the Quality of Financial Information Systems through Good Governance Based on the Table above, the Original Sample value (Path Coefficient) is 0.308, and the T-Statistics value (t count ) is 6.539> t table (1.960); likewise, the p-value obtained is smaller than 0.001 <α (0.05), meaning that Leadership Commitment is proven to have a significant influence on the Quality of Financial Information Systems Through Good Governance. e) The Influence of Organizational Culture on the Quality of Financial Information Systems through Good Governance Based on Table 4.8 above, the Original Sample value (Path Coefficient) is 0.072, and the T-Statistics value (t count ) is 2.102> t table (1.960). Likewise, the p-value is 0.036, where this value is smaller than α (0.05), meaning that Organizational Culture is proven to have a significant influence on the Quality of Financial Information Systems Through Good Governance. DISCUSSION 4.2.1. Influence of Leadership Commitment on the Implementation of Good Governance This study emphasizes that leadership tasks such as initiating, managing, informing, supporting, and assessing have a positive impact on good governance. Consequently, a strong commitment fosters improved performance within the local government, enhancing the implementation of good corporate governance practices (Tahirs, J.P, Haerani, S., Taba, M.I, Umar, 2023). Commitment will affect performance because committed employees will work well, thus showing good performance. When an employee commits, it will increase morale to perform well (Ismaniar, 2015 ). Thus, the results of this hypothesis test align with previous studies, which state that good leadership commitment can improve the implementation of good governance. 4.2.2. Effect of Organizational Culture on the Implementation of Good Governance Organizational culture will shape the character of employees working in an agency. With a good organizational culture, a good character will be created in employees. If the character is formed well, an agency will easily implement Good Governance in its agency (Nurhazizal, M., Basri, Y.M, Nazir, 2019). This study also supports the theory of Schein ( 2010 ), which states that organizational culture is a set of basic assumptions that develop within an organization and can affect all aspects of operations, including good governance. This theory asserts that cultural elements such as values, norms, and practices can have a significant impact on the quality of information produced by financial information systems. The results of this study strengthen the argument that a good organizational culture can contribute positively to the quality of financial information systems, supporting previous research findings and relevant theoretical literature. 4.2.3. Influence of Good Governance Implementation on the Quality of Financial Information Systems The implementation of good governance and the quality of information systems cannot be separated from the issue of accountability and transparency in financial management to produce quality financial reports. Moreover, quality financial reports cannot be separated from a good financial information system. A good financial information system can be seen from real-time reporting. This is in line with what is stated by Alim, where timely reporting can improve the quality of the information produced, make it more accurate and enable users to make better decisions when evaluating the past or predicting the future (Alim et al., 2012). The results of this study strengthen the argument that a good organizational culture can contribute positively to the quality of financial information systems, supporting the findings of previous research and relevant theoretical literature. 4.2.4. Influence of Leadership Commitment on the Quality of Financial Information Systems through the Implementation of Good Governance Leadership commitment is an important factor in achieving the quality of a quality financial information system in communicating the ideals and goals of the organization (Muliyani, Kee, P.L, Yin, 2021). Commitment to competence can be realized if the leaders of government agencies have managerial skills and extensive technical experience in managing government agencies. This allows organizations to formulate and implement policies that encourage competency standards in every task and function in every position in government agencies (Fitriani, 2017 ). Good Governance is the implementation of good governance. The government is required to be able to manage its region as well as possible, utilizing all available resources for the welfare of the community (Yusuf, 2009 ). Good governance is a system that regulates all matters within it related to the rights and obligations of related parties (Hosana, A.T., Rispantyo, Widarma, 2022). The results of this study strengthen the argument that good leadership commitment can make a positive contribution to the quality of the financial information system through the implementation of good governance, supporting previous research findings and relevant literature theories. 4.2.5 Influence of Organizational Culture on the Quality of Financial Information Systems through the Implementation of Good Governance The role of organizational culture is very important in running an organization, namely to determine the direction of the organization, things that must not be violated and obeyed, and to allocate organizational resources (Muis, M., Jufrizen, J, Fahmi, 2018 ). There are seven main characteristics in organizational culture in the form of courage in taking risks and innovating, paying attention to small things, being results-oriented, people-oriented, team-oriented, being aggressive, and having a form of stability (Sulaksono, 2019 ). Organizational culture has a positive influence on the quality of financial information systems. In this case, it means that work motivation, implementation of the vision and mission and implementation of company regulations have a positive role (Indrasari, J.M, 2023 ). Organizational culture affects the implementation of good governance because ethics is the basis for implementing good governance. Internally, ethics are good in terms of values ​​or norms and are part of organizational culture (Azwari, P.C., Nazaina, Barkah, Q., Nuraliati, A. Taufik A, Rizki, M. Mulyani, 2023). The implementation of good governance and organizational culture change in local governments in Indonesia aims to enhance government performance. One of the starting points for assessing government performance is through the quality of the government's financial reporting information system. It requires leadership that is capable of making changes in implementing good governance values ​​and a new organizational culture. The main thing that ensures changes in organizational culture is strong leadership, both in terms of leadership ability and sharpness of vision (Patty, 2019 ). The results of this study strengthen the argument that a good organizational culture can make a positive contribution to the quality of financial information systems through the implementation of good governance, supporting the findings of previous studies and relevant theoretical literature. CONCLUSION The conclusion of the study indicates that there is a significant positive influence between leadership commitment and the implementation of good governance at the Regional Revenue Agency of West Java Province. This is in accordance with the results of the descriptive analysis, which shows that leadership commitment, in general, gets a good rating, as well as the implementation of good governance gets a good rating. It means that good leadership commitment will have an impact on the implementation of good governance as well. Second, there is a significant positive influence between Organizational Culture and the implementation of good governance at the Regional Revenue Agency of West Java Province. It is in accordance with the descriptive analysis which shows that organizational culture in general is rated good, as well as the implementation of good governance as a whole is rated good, with all indicators good. This means that a good organizational culture will have an impact on the implementation of good governance as well. Third, there is a significant positive influence of the implementation of good governance on the quality of the financial information system at the Regional Revenue Agency of West Java Province. It shows that increasing the implementation of good governance will be followed by an increase in the quality of the financial information system. This is supported by the findings of the descriptive analysis that respondents' assessment of the implementation of good governance as a whole is in the "Good" category. Each indicator assessed shows a consistent positive perception. Likewise, the quality of the financial information system, overall received a good assessment from respondents, and all indicators are in the positive category, which reflects the existence of good support and communication between various aspects of the financial information system. Fourth, leadership commitment affects the quality of the financial information system and has a significant impact on the implementation of good governance at the Regional Revenue Agency of West Java Province. This shows that leadership commitment not only directly affects the quality of the financial information system but also indirectly affects the implementation of good governance through its influence on the quality of the financial information system. In other words, leadership commitment can affect how the quality of the financial information system is implemented, and the quality of the financial information system then affects the implementation of good governance. The findings of the descriptive analysis support the results in that leadership commitment generally received a good rating. Likewise, the respondents' assessment of the overall quality of the financial information system received a good assessment from the respondents, and all indicators were in a positive category, which reflected the existence of support, coordination and good communication between various aspects of the implementation of good governance. Thus, because the commitment of the leadership affects the quality of the financial information system and the implementation of good governance, the organization must be able to develop well if the commitment of the leadership, the quality of the financial information system and the implementation of good governance are good. Maintaining a strong leadership commitment will have a positive effect on the quality of the financial information system and, in turn, on the implementation of good governance. Finally, organizational culture influences the quality of financial information systems and has a significant impact on the implementation of good governance at the Regional Revenue Agency of West Java Province. This shows that organizational culture not only directly influences the quality of financial information systems but also indirectly impacts the implementation of good governance through its influence on the quality of financial information systems. In other words, organizational culture can influence the quality of the financial information system implemented, and the quality of the financial information system influences the implementation of good governance. This result is supported by the findings of descriptive analysis that organizational culture, in general, received a good assessment from respondents, as well as all indicators in the positive category, which reflects the existence of good support and communication between various aspects of the implementation of good governance. Thus, because organizational culture affects the quality of financial information systems and the implementation of good governance, organizations must prioritize the development of a culture that supports the financial information system process and the implementation of good governance. The improvement of organizational culture will have a positive impact on the quality of financial information systems and, in turn, have an impact on the implementation of good governance. The suggestions put forward in this study are that there needs to be special training on financial reporting management, both at the West Java Province Regional Revenue Agency and at Samsat s. There needs to be additional employees so that there is a clear separation of functions and job descriptions so that governance can run well. In addition, leaders also need to have a strong commitment to realizing a good organizational culture, good governance, and a quality financial information system. The role of external government is needed in realizing internal supervision and quality financial information systems. Finally, the West Java Province Regional Revenue Agency must be responsive to public complaints. LIMITATIONS This study has limitations, first, regarding interviews with the Secretariat Section at the Regional Revenue Agency of West Java Province. This is because the Secretariat Section is the highest decision-making section in the implementation of good governance and financial information systems. Second, in several Samsat s, a bureaucratic process that was quite complicated and took a long time constrained the collecting data process. Third, during the process of returning the questionnaire data, respondents did not want to use the Google form media when filling out the questionnaire. Fourth, the time constraints of the study were too short and informants seemed unhappy if given detailed information. Further research should be conducted on the implementation of leadership commitment and good governance, as well as the financial information systems quality and the need for in-depth interviews. Declarations Author Contribution SRW contributed to the design and implementation of the research and the analysisof the results and to the writing of the manuscript. HS and D conceived the original and supervised theresearch article. 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Yusuf, D. S. (2009). Pengaruh Good Governance Terhadap Kinerja Pemerintah Daerah Kota Bandung. Jurnal Ilmiah Ekonomi, Manajemen, Akuntansi . Zviran, M., N. P. dan R. L. (2005). Measuring User Satisfaction And Perceived Usefulness In The ERP Context. Journal of Computer Information Systems , 45 (3), 43–52. Additional Declarations No competing interests reported. Cite Share Download PDF Status: Posted Version 1 posted You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. We do this by developing innovative software and high quality services for the global research community. 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Also discoverable on Platform About Our Team In Review Editorial Policies Advisory Board Help Center Resources Author Services Accessibility API Access RSS feed Manage Cookie Preferences © Research Square 2026 | ISSN 2693-5015 (online) Privacy Policy Terms of Service Do Not Sell My Personal Information {"props":{"pageProps":{"initialData":{"identity":"rs-6083469","acceptedTermsAndConditions":true,"allowDirectSubmit":true,"archivedVersions":[],"articleType":"Research Article","associatedPublications":[],"authors":[{"id":421044115,"identity":"cc05538e-f06d-4c52-b06e-8be06ec826f1","order_by":0,"name":"Shantyo Raharjo 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1","display":"","copyAsset":false,"role":"figure","size":432927,"visible":true,"origin":"","legend":"\u003cp\u003e\u003cstrong\u003eOrganizational Culture of the Regional Revenue Agency of West Java Province\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eSource: Official Website of the Regional Revenue Agency of West Java Province, 2025\u003c/strong\u003e\u003c/p\u003e","description":"","filename":"1.png","url":"https://assets-eu.researchsquare.com/files/rs-6083469/v1/f59bfcf3b1c104aba9926605.png"},{"id":77330271,"identity":"d6785930-4ec3-4cfe-8af4-4e866ef3dac4","added_by":"auto","created_at":"2025-02-27 13:13:03","extension":"png","order_by":2,"title":"Figure 2","display":"","copyAsset":false,"role":"figure","size":206213,"visible":true,"origin":"","legend":"\u003cp\u003e\u003cem\u003e\u003cstrong\u003eOuter Model\u003c/strong\u003e\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eSources : \u003c/strong\u003e\u003cem\u003e\u003cstrong\u003eData 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Leadership commitment in an institution or agency is the spearhead of the success of an educational institution; a leader must have leadership qualities. Leaders must commit to organizing and directing all activities in the institution and must also have a service nature embedded in themselves in order to provide quality services to the community (Novitasari, I.I. Rosidi, Muawonah, 2022).\u003c/p\u003e\n\u003cp\u003eThe characteristics and values inherent in good governance are to provide an optimal role to non-government parties in government activities so that synergy is created between parties. In practice, good governance contains values such as efficiency, justice, and responsiveness that enable the government to work more effectively to realize the welfare of the community (Sakapurnama, E. \u0026amp; Safitri, 2012).\u003c/p\u003e\n\u003cp\u003eThe Regional Revenue Agency of West Java Province has implemented good governance in the Governor\u0026apos;s Regulation Number 22 of 2022 concerning the Position and Composition of the Regional Apparatus of West Java Province, which is assigned to carry out the duties and authorities of the West Java Provincial Government in the field of Regional Taxation and other Regional Revenue. Its implementation is adjusted to the applicable laws regulations, and policy guidelines implemented by the Central Government and Regional Government. Currently, the Regional Revenue Agency of West Java Province is very concerned about conducting continuous evaluations of good governance through the quality of a transparent and accountable financial system in accordance with the principles of good governance established by the UNDP (United Nations Development Program). \u003c/p\u003e\n\u003cp\u003eThe vision of the West Java Province Regional Revenue Agency itself is \u0026quot;To Become a Trustworthy and Responsible Regional Revenue Manager\u0026quot;. The meaning of this vision is that the leadership can be trusted not only by the agency environment but also by the community environment. Moreover, the leadership can fulfill the principles of good governance, namely accountability, where the leadership itself applies standards in financial management as determined by the central government. One of the missions carried out by the Regional Revenue Agency of West Java Province is to Realize Innovative Governance and Collaborative Leadership between the Central Government, Province, and Regency/City. What is meant by collaborative leadership is leadership that involves all stakeholders with full responsibility, mutual trust, and transparency in providing service progress to the community. Meanwhile, the strategy set by the Regional Revenue Agency of West Java Province is to increase the effectiveness of the management of regional original income, balancing funds and other legitimate regional income and optimizing the fulfillment, quality, and implementation of supporting elements of public services, including service systems, mechanisms, and procedures; service completion time; service costs/rates; service type product specifications; service implementer or application competency; service implementer or application behavior; handling of complaints, suggestions, and input; and service facilities and infrastructure. Optimizing planning, measurement, reporting, evaluation, and performance achievement, as well as coaching and improving the supporting capacity of work facilities and infrastructure and the competence and performance of the apparatus. \u003c/p\u003e\n\u003cp\u003eThe vision, mission and strategy set by the West Java Provincial Bapenda are a manifestation of the leadership\u0026apos;s commitment, in this case, the Head of the West Java Province Regional Revenue Agency, in realizing good governance. One manifestation of the leadership\u0026apos;s commitment set by the Head of the West Java Province Regional Revenue Agency is the appreciation of the Governor of West Java Province regarding the regional revenues\u0026apos; increasing trend, which continues to elevate. In addition, in a press release delivered by the public relations of the West Java Province Regional Revenue Agency, the Governor of West Java, Ridwan Kamil, appreciated the performance of the West Java Bapenda, which was able to maintain a positive trend, even exceeding the target in terms of managing tax revenues. One of the factors in the use of tax money is for infrastructure improvements, such as roads that have been halted for restoration during the COVID-19 pandemic. \u0026quot;Bapenda\u0026apos;s performance is solid and good, making West Java\u0026apos;s income normal and even exceeding the target. The benefits are for delayed road paving for development. The point is that tax money must be returned (used for the benefit of) the people\u0026quot; (Barat, 2023). In addition, the form of success of the Head of the West Java Province Regional Revenue Agency is the Smart Tax for Smart People program, where this program aims to provide services oriented toward customer satisfaction. The leadership of the West Java Province Regional Revenue Agency must face challenges; according to the Strategic Plan of the West Java Province Regional Revenue Agency, namely, there are a number of corruption cases within the Regional Government and Central Government agencies, which have the potential to reduce the level of public trust and resistance to regional and national tax policies, as well as the absence of an information system for managing regional revenue potential that is truly accurate and tested. \u003c/p\u003e\n\u003cp\u003eIn achieving good governance, a committed leader is needed. Leadership commitment is needed to achieve the quality of information systems in an organization (Doll, 2001). Direct involvement of leaders as users in the information systems development is a real form of leadership commitment (Zviran, M., 2005), and eventually, users can accept and use the information system that has been developed so that user satisfaction increases (Delone, William H., \u0026amp; Mclean, 1992). Leadership commitment is the support of leaders in the development of information systems by providing sufficient time, funds, and resources (Wixom, B. H., \u0026amp; Todd, 2005). Leadership commitment is needed as a form of support in the development of information systems in the long term so that they can run stably (Alvin A. Arens \u0026amp; Randal J. Elder, 2012). \u003c/p\u003e\n\u003cp\u003eVictoria Lucas Mkonya, Yu Jintian, and Stella Binauli Nanthuru (2018) state that the commitment of leaders and top management provides a good and positive relationship to the quality of accounting information systems, and this is very important in organizations, especially in formulating policies, procedures, and supervision in accounting. \u003c/p\u003e\n\u003cp\u003eLeaders must commit to advancing the organization/company/agency. One implementation of leadership commitment is to be an inspiration for subordinates and respect each other so that a culture is formed. One form of leadership commitment is the organizational culture implemented by the West Java Provincial Bapenda, namely the KUJANG (\u003cem\u003eKomitmen, Unggul, Jujur, Ahli, Normatif dan Gagasan\u003c/em\u003e) culture, which consists of Commitment, Excellence, Honesty, Expertise, Normative, and Ideas. The meaning of KUJANG itself comes from Sundanese culture, where leaders and employees must have ethics when working and providing services to the community, as well as having sharpness and critical thinking and having better ideas or innovations for the benefit of the community and in accordance with applicable provisions. In addition, the West Java Provincial Bapenda itself has the tagline \u0026quot;Working Together, Smiling Eternally,\u0026quot; which means the spirit of working, moving quickly, moving together and utilizing local potential. This organizational culture is expected to be an example for other agencies in West Java Province, and it is hoped that employees have a productive, adaptive work spirit and are ready to develop West Java Province in a better direction.\u003c/p\u003e\n\u003cp\u003eIn addition to KUJANG, Bapenda has three organizational cultural values, namely \u003cem\u003eIket, Batik\u003c/em\u003e and \u003cem\u003eBunga Patrakomala\u003c/em\u003e. \u003cem\u003eIket\u003c/em\u003e means, binding and uniting the community and reflecting wealth and diversity but still within the framework of unity. \u003cem\u003eBatik\u003c/em\u003e means good devotion, which is the authority of Bapenda Jabar. While \u003cem\u003eBunga Patrakomala\u003c/em\u003e is an ecosystem balancer that has many uses for the community, as shown in the following picture in figure 1: \u003c/p\u003e\n\u003cp\u003eOrganizational culture is a pattern/system in the form of attitudes, values, behavioral norms, beliefs, language, and rituals that are formed, developed, and passed on to all members of the organization as an organizational personality that will distinguish it from other organizations. Organizational culture will also determine how the group feels, thinks, and reacts in various environments that function to overcome internal and external adaptation problems (Bambang Jatmiko, 2021).\u003c/p\u003e\n\u003cp\u003eA quality financial information system is highly dependent on a clear and capable organizational culture. This is in line with what Romi et al. stated, that there are significant differences in 4 types of organizational culture, namely adhocracy culture, clan culture, hierarchy culture, and market culture, with information systems success factors such as system quality, information quality, service quality, system usability and user satisfaction (Ismail M. Romi, 2011).\u003c/p\u003e\n\u003cp\u003eGood leadership commitment and organizational culture need to be supported by ease of use for system users. Ease of use itself is defined as the extent to which the system can be useful and run easily. This aims to ensure that the financial information system is of high quality. This research was conducted at the West Java Province Regional Revenue Agency and four (4) Samsat Representatives of Regency/City, namely Samsat Pajajaran, Soreang, Padalarang and Haurgeulis.\u003c/p\u003e"},{"header":"LITERATURE REVIEW","content":"\u003cp\u003e1. Leadership Commitment\u003c/p\u003e\n\u003cp\u003eLeadership commitment is needed to achieve quality information systems in organizations (Doll, 2001). Direct leadership involvement as users in the development of information systems is a real form of leadership commitment (Zviran, M., 2005), and finally, users can accept and use the information system that has been developed so that user satisfaction increases (Delone, William H., and Mclean, 1992). (Wixom, B. H., \u0026amp; Todd, 2005) leadership commitment is leadership support in the development of information systems by providing sufficient time, costs, and resources. Leadership commitment is needed as a form of support in information systems development in the long term so that it can run stably (Alvin A. Arens, Randal J. Elder, 2012).\u003c/p\u003e\n\u003cp\u003eFurthermore, leadership commitment is a form of top management support to oversee the development of information systems in a timely manner according to the established budget (Sri Dewi Anggadini, 2015). Leadership commitment is defined as an important role in formulating organizational action plans in solving organizational problems, motivating change in the organization and making decisions (Laudon, Kenneth C., and Jane P. Laudon, 2012).\u003c/p\u003e\n\u003cp\u003e2. Organizational culture\u003c/p\u003e\n\u003cp\u003eOrganizational culture is the basic philosophy of an organization that contains shared beliefs, norms, and values that characterize how to do things in an organization\u003c/p\u003e\n\u003cp\u003e(Bahri, 2018).\u003c/p\u003e\n\u003cp\u003eIn addition, organizational culture can be interpreted as a set of values, beliefs, assumptions, or norms that have long been agreed upon and followed by its members as a guideline for behaving and solving organizational problems.\u003c/p\u003e\n\u003cp\u003e(Sutrisno, 2019).\u003c/p\u003e\n\u003cp\u003eMoreover, Organizational culture is defined as the values that form the basis for human resources in carrying out their obligations and behavior in the organization (Hari Sulaksono, 2019).\u003c/p\u003e\n\u003cp\u003e3. Implementation of Good Governance\u003c/p\u003e\n\u003cp\u003eAccording to Sedarmayanti (2004), the basic principle underlying the difference between the concept of governance and traditional governance patterns lies in the existence of very strong demands for the role of government to be reduced and the role of society (including the business world and non-governmental organizations) to be increased, and access to it to be more open.\u003c/p\u003e\n\u003cp\u003eGood governance, or what is often interpreted as good government, is a paradigm shift in post-reform governance that tends to be more effective and more democratic by demanding better governance practices, which open up community participation. The main goal of good governance is to achieve a government condition that can guarantee the interests of public services in a balanced manner by involving cooperation between countries, civil society, community institutions and the private sector. One form of good governance is the creation of an image of a democratic government where every citizen is given freedom of opinion (Yani, 2022).\u003c/p\u003e\n\u003cp\u003e\u003cem\u003eGood Governance\u003c/em\u003e or \u003cem\u003egood government\u003c/em\u003e. In realizing the concept of good governance, synergy is needed between three main actors, namely the government, private sector, and civil society. These three actors have a role in managing resources and social, economic, and cultural environments (Handayani, F.A., Nur, 2019).\u003c/p\u003e\n\u003cp\u003e4. Financial Information System Quality\u003c/p\u003e\n\u003cp\u003eLaudon, Kenneth C., and Jane P. Laudon (2012) define information systems technically as a collection of interrelated system components in collecting, processing, storing, and distributing information to support decision-making and organizational control. Meanwhile, O\u0026apos;Brien, James, A., and Marakas G. (2011) explain that information systems are an organized combination of people, hardware, software, communication networks, data resources, policies, and procedures for storing, retrieving, changing, and distributing information in an organization.\u003c/p\u003e\n\u003cp\u003eBased on the above opinion, an excellent leader\u0026apos;s commitment and organizational culture lie in the quality of human resources. Quality human resources will produce qualified and good governance implementation, which can be realized through 3 things, namely: transparency, accountability, effectiveness and efficiency. In conducting these tests, employees must have good quality and experience, and this will produce a reasonable and measurable good governance implementation. The quality of an excellent good governance implementation will not be separated from the role of organizational culture and leader commitment. \u003c/p\u003e"},{"header":"METHODS","content":"\u003cp\u003eThis study used a quantitative research method with a survey approach. The survey was conducted at the West Java Province Regional Revenue Agency and four Samsat representatives of districts/cities, namely Samsat Pajajaran, Samsat Soreang, Samsat Padalarang, and Samsara Haurgeulis, with a sample size of 126. Consisting of 52 employees from 4 district/city Samsat in West Java, namely 14 employees from the finance and administration division, 14 employees from the control and evaluation division, 14 employees from the planning and development division, 14 employees from the revenue information system center\u0026apos;s division and 15 employees from the revenue management division at the West Java Province Regional Revenue Agency. The sampling used a simple random sampling technique due to the conditions in the field; the four research subjects had problems related to organizational culture, government internal control systems and the quality of financial information systems. (Sugiyono, 2017) stated that simple random sampling takes sample members from a population that is carried out randomly without considering the strata in the population. \u003c/p\u003e\n\u003cp\u003eSekaran and Buogie (2013) define the unit of analysis as an element or a set of elements from the population, namely (people, groups, institutions, and others), where the information will be collected in several stages of sample selection. Based on this understanding, the unit of analysis in this study is the Regional Revenue Agency of West Java Province. Respondents in this study consisted of employees related to the internal control, revenue, and financial work units within the Regional Revenue Agency of West Java Province.\u003c/p\u003e\n\u003cp\u003e(Sekaran \u0026amp; Buogie, 2013) The data sources used and analyzed in this study are primary and secondary data. Primary data is first-hand data or direct information obtained by researchers on variables of concern for specific research purposes. While, secondary data is data or information taken from existing sources such as performance reports, documentation, achievement reports, and journals related to this study.\u003c/p\u003e\n\u003cp\u003eIn this study, researchers collected primary data through a questionnaire containing a list of questions/statements addressed to respondents to obtain facts and information from respondents. (Sekaran, 2003) questionnaires are an efficient data collection mechanism, especially if researchers are sure of what is needed and how to measure the variables. Secondary data was obtained from government agency performance reports, regional revenue reports, and publications through news carried out by the Public Relations section of the West Java Province Regional Revenue Agency. In addition, researchers also conducted interviews with several related fields, such as the Head of the Performance Control and Evaluation sub-section, the Head of the Expenditure section of the West Java Province Regional Revenue Agency, and the Head of the Finance Subdivision of the West Java Province Regional Revenue Agency. \u003c/p\u003e\n\u003cp\u003eThe data analysis method used in this study was the Structural Equation Model (SEM)\u0026mdash;Partial Least Square (PLS) method. According to Hair (2010), PLS is an alternative SEM method that can be used to overcome the problem of relationships between complex variables, but the data sample size is small\u0026mdash;less than 30. The PLS approach is distribution-free (does not assume a particular data distribution and can be nominal, categorical, ordinal, interval, and ratio). PLS is a vital factor indeterminacy analysis method because it does not assume that data must be on a particular measurement scale or small sample size. PLS can also be used to explain theories. Compared to covariance-based SEM (represented by LISREL, EQS, or AMOS software), component-based PLS can avoid two major problems faced by covariance-based SEM (CBSEM), namely inadmissible solutions and factor indeterminacy (Ghozali, 2014).\u003c/p\u003e\n\u003cp\u003ePLS is used to determine the complexity of the relationship between a construct and its indicators. PLS is defined by two equations, namely, the inner model and the outer model. The inner model determines the specification of the relationship between a construct and other constructs, while the outer model determines the specification of the relationship model between the construct and its indicators (Wijayanto, 2008).\u003c/p\u003e"},{"header":"RESEARCH RESULTS","content":"\u003cp\u003e4.1. Descriptive Analysis\u003c/p\u003e\n\u003cp\u003eIn this case, it was explained how each variable in the study influenced, namely Leadership Commitment, Organizational Culture, Good Governance and Quality of Financial Information Systems, both partially and simultaneously. This discussion was carried out based on the results of the hypothesis test shown from the calculation results using SmartPLS 3.0 software.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.1. Recapitulation of Descriptive Analysis Results of Leadership Commitment Variables\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"101%\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003eNo\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eDimension\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eNumber of Items\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eMean Score\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eInterpretation\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.1. \u003cem\u003eFinancial Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e3,27\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood Enough\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.2. \u003cem\u003eMentality Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e4,09\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.3. \u003cem\u003eHuman Resource Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e3,96\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.4. \u003cem\u003eProject Structure Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e4,04\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.5. \u003cem\u003eCommunicating the Project\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e4,18\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.6. \u003cem\u003eRegulator Communication with\u003c/em\u003e\u003c/p\u003e\n \u003cp\u003e\u003cem\u003ethe Project Group\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e4,13\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.7. \u003cem\u003eExpressing a true interest and\u003c/em\u003e\u003c/p\u003e\n \u003cp\u003e\u003cem\u003ebeing sufficiently knowledgeable\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e4,19\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eX1.8. \u003cem\u003eDealing with unsupportive stakeholders\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e4,12\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 5.15464%;\"\u003e\n \u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 51.5464%;\"\u003e\n \u003cp\u003eLeadership Commitment Variable (X1)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e16\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003e4,00\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 14.433%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eSources : \u003cem\u003eData Processing Result, 2025\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003eBased on the Table above, it is known that overall, respondents assessed the Leadership Commitment variable with an average score of 4.00, which indicates the \u0026quot;Good\u0026quot; category, indicating that respondents assessed the Leadership Commitment at the West Java Province Regional Revenue Agency to be in the \u0026quot;Good\u0026quot; category.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.2\u003c/strong\u003e \u003cstrong\u003eRecapitulation of Descriptive Analysis Results of Organizational Culture Variables (X2)\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"101%\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003eDimension\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eNumber of Items\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eMean Score\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eInterpretation\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003eX2.1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003e\u003cem\u003eProcess Oriented vs Result Oriented\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e3,77\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003eX2.2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003e\u003cem\u003eEmployee Oriented vs Job Oriented\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e3,88\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003eX2.3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003e\u003cem\u003eParochial Culture vs Profesional Culture\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e3,55\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003eX2.4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003e\u003cem\u003eOpen System and Closed System\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e3,88\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003eX2.5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003e\u003cem\u003eTight Control vs Loose Control\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e3,35\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eGood Enough\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003eX2.6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003e\u003cem\u003ePragmatic vs Normative\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e3,62\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 7.14286%;\"\u003e\n \u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 46.9388%;\"\u003e\n \u003cp\u003eOrganizational Culture Variables (X2)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e12\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003e3,68\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 15.3061%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003eSource: \u003cem\u003eData processing results\u003c/em\u003e, \u003cem\u003e2025\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003eBased on the Table above, it is known that overall, respondents assessed the Organizational Culture variable with an average score of 3.68, which indicates the \u0026lsquo;Good\u0026rsquo; category, indicating that respondents assessed the Organizational Culture at the West Java Province Regional Revenue Agency to be in the \u0026ldquo;Good\u0026rdquo; category.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.3 Recapitulation of Descriptive Analysis Results of Good Governance Variables(Y)\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003eNo\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eDimension\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003eNumber of Items\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003eMean Score\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eInterpretation\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.1. Participation\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e4,01\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.2. Rule of Law\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3,31\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood Enough\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.3. Transparency\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3,38\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood Enough\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.4. Responsiveness\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e4,09\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.5. Consensus Oriented\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3,90\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.6. Fairness\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3,64\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.7. Effectiveness and Efficiency\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3,18\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood Enough\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.8. Accountability\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e4,03\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eY.9. Strategic Vision\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3,39\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood Enough\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 8.16327%;\"\u003e\n \u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 37.7551%;\"\u003e\n \u003cp\u003eGood Governance Variable (Y)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e19\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 16.3265%;\"\u003e\n \u003cp\u003e3,66\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 21.4286%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cem\u003eSource: Data processing results, 2025\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.4 Recapitulation of Descriptive Analysis Results of Financial Information System Quality Variables (Z)\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"102%\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003e\u003cbr\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003eDimension\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003eNumber of Items\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003eMean Score\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eInterpretation\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003eZ.1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003e\u003cem\u003eFinancial Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003e4\u003cem\u003e,\u003c/em\u003e01\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003eZ.2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003e\u003cem\u003eMentality Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003e4\u003cem\u003e,\u003c/em\u003e04\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003eZ.3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003e\u003cem\u003eHuman Resource Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003e4\u003cem\u003e,\u003c/em\u003e08\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003eZ.4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003e\u003cem\u003eProject Structure Support\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003e4\u003cem\u003e,\u003c/em\u003e08\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003eZ.5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003e\u003cem\u003eCommunicating the Project\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003e4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003e3\u003cem\u003e,\u003c/em\u003e95\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003eZ.6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003e\u003cem\u003eRegulator Communication with\u003c/em\u003e\u003c/p\u003e\n \u003cp\u003e\u003cem\u003ethe Project Group\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003e3\u003cem\u003e,\u003c/em\u003e82\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"top\" style=\"width: 5.10204%;\"\u003e\n \u003cp\u003eZ.7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 58.1633%;\"\u003e\n \u003cp\u003e\u003cem\u003eExpressing a true interest and\u003c/em\u003e\u003c/p\u003e\n \u003cp\u003e\u003cem\u003ebeing sufficiently knowledgeable\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 13.2653%;\"\u003e\n \u003cp\u003e2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 12.2449%;\"\u003e\n \u003cp\u003e3\u003cem\u003e,\u003c/em\u003e76\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"top\" style=\"width: 11.2245%;\"\u003e\n \u003cp\u003eGood\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 5.10204%;\"\u003e\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 58.1633%;\"\u003eFinancial Information System Quality Variables (Z)\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 13.2653%;\"\u003e16\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 12.2449%;\"\u003e3\u003cem\u003e,\u003c/em\u003e96\u003cbr\u003e\u003c/td\u003e\n \u003ctd style=\"width: 11.2245%;\"\u003eGood\u003cbr\u003e\u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cem\u003eSource: Data processing results, 2025\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003eBased on the Table above, it is known that overall, respondents assessed the Financial Information System Quality variable with an average score of 3.96, indicating the \u0026lsquo;Good\u0026rsquo; category of the Financial Information System Quality at the West Java Province Regional Revenue Agency.\u003c/p\u003e\n\u003cp\u003e4.1.2.Inferential Analysis (Hypothesis Testing)\u003c/p\u003e\n\u003cp\u003eIn this study, hypothesis testing was carried out using the Partial Least Square (PLS) analysis technique with the SmartPLS 3.0 program. There were two parts to the discussion, namely, the outer model and the inner model.\u003c/p\u003e\n\u003cp\u003e4.1.3.Outer Model (Measurement Model)\u003c/p\u003e\n\u003cp\u003eIn the Outer model (measurement model test), two tests were carried out: the validity test and the reliability test. The validity test is based on the results of the Convergent Validity and Average Variance Extracted (AVE) values, while the reliability test is based on the results of the Cronbach\u0026apos;s Alpha and Composite Reliability values.\u003c/p\u003e\n\u003cp\u003e4.1.4Convergent Validity\u003c/p\u003e\n\u003cp\u003eThe Outer Loadings value is used to test Convergent Validity, whether the statement items on the indicator meet the valid requirements or not. The requirement value is declared valid if the Outer Loadings value is \u0026gt; 0.7 or is green on the SmartPLS 3.0 software display. Alternatively, according to Imam Ghazali (2014), the Outer Loadings value between 0.5 - 0.6 is considered sufficient to meet the requirements. The Outer Loadinggs values that have been recapitulated are presented in the following Table:\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u0026nbsp;Table 4.5 Convergent Validity (Outer Loadings)\u003c/strong\u003e\u003c/p\u003e\n\u003cdiv align=\"\"\u003e\n \u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"442\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 142px;\"\u003e\n \u003cp\u003eVariable\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eIndicator\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003eOuter Loading Value\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd rowspan=\"8\" style=\"width: 142px;\"\u003e\n \u003cp\u003eLeadership Commitment\u003c/p\u003e\n \u003cp\u003e(X1)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.721\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.827\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.748\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.773\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.818\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.854\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.829\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX1.KP_8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.759\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd rowspan=\"6\" style=\"width: 142px;\"\u003e\n \u003cp\u003eOrganizational culture\u003c/p\u003e\n \u003cp\u003e(X2)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX2.BO_1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.887\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX2.BO_2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.901\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX2.BO_3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.889\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX2.BO_4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.895\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX2.BO_5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.851\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eX2.BO_6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.907\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd rowspan=\"9\" style=\"width: 142px;\"\u003e\n \u003cp\u003eGood Governance (Y)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.783\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.749\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.720\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.840\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.750\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.763\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.713\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_8\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.869\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eY.GG_9\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.735\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd rowspan=\"7\" style=\"width: 142px;\"\u003e\n \u003cp\u003eQuality of Financial Information Systems (Z)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eZ.KSIK_1\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.787\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eZ.KSIK_2\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.806\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eZ.KSIK_3\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.837\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eZ.KSIK_4\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.857\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eZ.KSIK_5\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.851\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eZ.KSIK_6\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.743\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 123px;\"\u003e\n \u003cp\u003eZ.KSIK_7\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 178px;\"\u003e\n \u003cp\u003e0.726\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n \u003c/table\u003e\n\u003c/div\u003e\n\u003cp\u003e\u003cem\u003eSource: Processing Results with SmartPLS 3.0, 2025.\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003eBased on the Table above, it can be seen that all statement items on the indicators of each variable have an Outer Loadings value \u0026gt; 0.7. It can be concluded that all indicators are declared feasible or valid for use in research and can be used for further analysis. The Outer Loadings value in the Convergent Validity test can also be seen in Figure 3 above on each arrow from the variable that leads to the indicator statement item.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e4.1.5 Average Variance Extracted\u003c/strong\u003e\u003cstrong\u003e(AVE)\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003eIn addition, there is also another method to assess the construct validity, namely by looking at the Average Variant Extracted (AVE) value, which is required \u0026gt;0.5 for the model to be said to be good (Ghozali, 2014). The AVE value is able to show the ability of the latent variable value to represent the original data score. The greater the AVE value, the higher its ability to explain the value of the indicator that measures the latent variable. The following is the Average Variant Extracted (AVE) value that has been recapitulated from the three variables studied.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.6 Average Variant Extracted (AVE)\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"561\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 283px;\"\u003e\n \u003cp\u003eVariable\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 278px;\"\u003e\n \u003cp\u003eAverage Variance Extracted (AVE)\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 283px;\"\u003e\n \u003cp\u003eX1. Leadership Commitment\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 278px;\"\u003e\n \u003cp\u003e0,628\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 283px;\"\u003e\n \u003cp\u003eX2. Organizational Culture\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 278px;\"\u003e\n \u003cp\u003e0,789\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 283px;\"\u003e\n \u003cp\u003eY. \u003cem\u003eGood Governance\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 278px;\"\u003e\n \u003cp\u003e0,594\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 283px;\"\u003e\n \u003cp\u003eZ. Quality of Financial Information Systems\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 278px;\"\u003e\n \u003cp\u003e0,644\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cem\u003eSource: Processing Results with SmartPLS 3.0, 2025.\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003eBased on the Table above, it can be seen that all research variables have an Average Variant Extracted (AVE) value \u0026gt; 0.5. Thus, it can be said that each variable has met the requirements.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e4.1.6 Composite Reliability\u003c/strong\u003e\u003cstrong\u003eand Cronbach\u0026rsquo;s Alpha\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003e(Ghozali, 2014) Composite Reliability is a part used to test the reliability value of an indicator on a variable. A variable can be declared to meet Composite Reliability if it has a value \u0026gt;0.6. The reliability test with Composite Reliability above can be strengthened by using Cronbach\u0026apos;s Alpha value. A variable can be declared reliable or meets Cronbach\u0026apos;s Alpha if it has a value \u0026gt;0.7. The following are the results of Composite Reliability and Cronbach\u0026apos;s Alpha from each variable in this study:\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.7\u0026nbsp;\u003c/strong\u003e\u003cstrong\u003eComposite Reliability\u003c/strong\u003e\u003cstrong\u003eand Cronbach\u0026rsquo;s Alpha\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"102%\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 48px;\"\u003e\n \u003cp\u003eVariable\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 23px;\"\u003e\n \u003cp\u003eCronbach\u0026apos;s Alpha\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 27px;\"\u003e\n \u003cp\u003eComposite Reliability\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 48px;\"\u003e\n \u003cp\u003eX1. Leadership Commitment\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 23px;\"\u003e\n \u003cp\u003e0.915\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 27px;\"\u003e\n \u003cp\u003e0.931\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 48px;\"\u003e\n \u003cp\u003eX2. Organizational Culture\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 23px;\"\u003e\n \u003cp\u003e0.947\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 27px;\"\u003e\n \u003cp\u003e0.957\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 48px;\"\u003e\n \u003cp\u003eY. \u003cem\u003eGood Governance\u003c/em\u003e\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 23px;\"\u003e\n \u003cp\u003e0.914\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 27px;\"\u003e\n \u003cp\u003e0.929\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 48px;\"\u003e\n \u003cp\u003eZ. Quality of Financial Information Systems\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 23px;\"\u003e\n \u003cp\u003e0.908\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 27px;\"\u003e\n \u003cp\u003e0.927\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cem\u003eSource: Processing Results with SmartPLS 3.0, 2025\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e4.1.8\u003c/strong\u003e\u003cstrong\u003eInner Model (Structural Model)\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003eThe Inner Model (Structural Model) section aims to predict the relationship between latent variables (Ghozali, 2014). Furthermore, according to Ghozali, PLS is a powerful analysis method because it is not based on many assumptions, the data does not have to be normally distributed, and the sample size does not have to be large or, in this case, refers to the classical assumption test commonly used for normality tests, multicollinearity tests, and heteroscedasticity tests. The discussion in this section will conduct several tests, including the results of the Correlation Between Variables, Determination (R-Square) and Hypothesis Testing.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e4.1.9 R-Square\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003eThe R-Square result is a measure of the proportion of variation in the value of the influenced (endogenous) variable that can be explained by the influencing (exogenous) variable. The R-Square value is between 0 and 1. A value close to 1 means that the exogenous variable contributes almost everything needed by the endogenous variable. According to Wynne W. Chin (1995), if the R-Square result \u0026gt; 0.67 for the endogenous latent variable in the structural model indicates that the influence of the exogenous variable on the endogenous variable is included in the \u0026quot;good\u0026quot; category. Meanwhile, if the result is 0.33\u0026ndash;0.67, then it is included in the moderate category, and if the result is 0.19\u0026ndash;0.33, then it is included in the \u0026quot;weak\u0026quot; category. The following are the R-Square results in this study:\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.8\u0026nbsp;\u003c/strong\u003e\u003cstrong\u003eDetermination Test (\u003cem\u003eR-Square\u003c/em\u003e)\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"100%\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 57px;\"\u003e\n \u003cp\u003eDependent Variable\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 42px;\"\u003e\n \u003cp\u003eR-Square\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 57px;\"\u003e\n \u003cp\u003eY. Good Governance\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 42px;\"\u003e\n \u003cp\u003e0.464\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 57px;\"\u003e\n \u003cp\u003eZ. Quality of Financial Information Systems\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 42px;\"\u003e\n \u003cp\u003e0.266\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cem\u003eSource: Processing Results with SmartPLS 3.0, 2025\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003eBased on the calculation results in Table 4.8 above, it can be seen that the R-Square value obtained is 0.464 or 46.4% for the dependent variable Good Governance (Y) and 0.266 or 26.6% for the variable Financial Information System Quality (Z). These results indicate that the contribution of Leadership Commitment (X1) and Organizational Culture (X2) to Good Governance (Y) is 46.4% and is in the moderate category because it is in the range of 0.33\u0026ndash;0.67, while the remaining 53.6% is influenced by other variables not studied.\u003c/p\u003e\n\u003cp\u003eMeanwhile, the contribution of Good Governance (Y) to the Quality of Financial Information Systems (Z) is 26.6% and is included in the \u0026quot;weak\u0026quot; category because it is in the range of 0.19\u0026ndash;0.33, and the remaining 73.4% is influenced by other variables that have not been studied.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003e4.1.10 Hypothesis Testing\u003c/strong\u003e\u003c/p\u003e\n\u003cp\u003eIn this case, it is explained how each research variable, namely Leadership Commitment (X1) and Organizational Culture (X2), influences Good Governance (Y) and its impact on the Quality of Financial Information Systems (Z). This discussion is conducted based on the results of the hypothesis test shown from the calculation results using SmartPLS 3.0 software.\u003c/p\u003e\n\u003cp\u003e\u003cstrong\u003eTable 4.9\u0026nbsp;\u003c/strong\u003e\u003cstrong\u003eBootstrapping Results of Direct Effect Hypothesis\u003c/strong\u003e\u003c/p\u003e\n\u003ctable border=\"0\" cellspacing=\"0\" cellpadding=\"0\" width=\"101%\"\u003e\n \u003ctbody\u003e\n \u003ctr\u003e\n \u003ctd style=\"width: 18px;\"\u003e\n \u003cp\u003eHypothesis\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 17px;\"\u003e\n \u003cp\u003eOriginal Sample\u003c/p\u003e\n \u003cp\u003e(O)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 26px;\"\u003e\n \u003cp\u003eStandard Deviation\u003c/p\u003e\n \u003cp\u003e(STDEV)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 26px;\"\u003e\n \u003cp\u003eT Statistics\u003c/p\u003e\n \u003cp\u003e(| O/STDEV |)\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd style=\"width: 10px;\"\u003e\n \u003cp\u003eP Values\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 18px;\"\u003e\n \u003cp\u003eX1. KP -\u0026gt; Y.GG\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 17px;\"\u003e\n \u003cp\u003e0.597\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 26px;\"\u003e\n \u003cp\u003e0.059\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 26px;\"\u003e\n \u003cp\u003e10.071\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 10px;\"\u003e\n \u003cp\u003e\u0026lt; 0.001\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 18px;\"\u003e\n \u003cp\u003eX2. BO -\u0026gt; Y.GG\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 17px;\"\u003e\n \u003cp\u003e0.140\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 26px;\"\u003e\n \u003cp\u003e0.061\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 26px;\"\u003e\n \u003cp\u003e2.309\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 10px;\"\u003e\n \u003cp\u003e0.021\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003ctr\u003e\n \u003ctd valign=\"bottom\" style=\"width: 18px;\"\u003e\n \u003cp\u003eY.GG -\u0026gt; Z.KSIK\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 17px;\"\u003e\n \u003cp\u003e0.515\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 26px;\"\u003e\n \u003cp\u003e0.058\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 26px;\"\u003e\n \u003cp\u003e8.818\u003c/p\u003e\n \u003c/td\u003e\n \u003ctd valign=\"bottom\" style=\"width: 10px;\"\u003e\n \u003cp\u003e\u0026lt; 0.001\u003c/p\u003e\n \u003c/td\u003e\n \u003c/tr\u003e\n \u003c/tbody\u003e\n\u003c/table\u003e\n\u003cp\u003e\u003cem\u003eSource: Processing Results with SmartPLS 3.0, 2025\u003c/em\u003e\u003c/p\u003e\n\u003cp\u003eIn this study, the researcher used criteria based on the calculated value with the Table value. If |t\u003csub\u003ecount\u003c/sub\u003e| \u0026gt; |t table|, then the independent variable affects the dependent variable. The t-table value used as a reference is 1.960.\u003c/p\u003e\n\u003cp\u003ea) The Influence of Leadership Commitment on the Implementation of Good Governance\u003c/p\u003e\n\u003cp\u003eBased on the Table above, the Original Sample value (Path Coefficient) is 0.59,7, and the T-statistics value \u003csub\u003e(count\u003c/sub\u003e) is 10.071 \u0026gt; t table (1.960). Likewise, the p-value obtained is \u0026lt;0.00,1, meaning that Leadership Commitment is proven to have a positive and significant effect on Good Governance.\u003c/p\u003e\n\u003cp\u003eb) The Influence of Organizational Culture on the Implementation of Good Governance\u003c/p\u003e\n\u003cp\u003eBased on Table above, the Original Sample value (Path Coefficient) is 0.140, and the T-statistics value (\u003csub\u003ecount\u003c/sub\u003e) is 2.309 \u0026gt; t table (1.960). Likewise, the p-values obtained are 0.021 \u0026lt; 0.05, meaning that Organizational Culture has been proven to have a positive and significant influence on Good Governance.\u003c/p\u003e\n\u003cp\u003ec) The Influence of Good Governance on the Quality of Financial Information Systems\u003c/p\u003e\n\u003cp\u003eBased on Table above, the Original Sample value (Path Coefficient) is 0.515, and the T-statistics value (t\u003csub\u003ecount\u003c/sub\u003e) is 8.818\u0026gt; t table (1.960), likewise the p-value obtained is \u0026lt;0.001, meaning that Good Governance is proven to have a positive and significant effect on the Quality of Financial Information Systems.\u003c/p\u003e\n\u003cp\u003ed) The Influence of Leadership Commitment on the Quality of Financial Information Systems through Good Governance\u003c/p\u003e\n\u003cp\u003eBased on the Table above, the Original Sample value (Path Coefficient) is 0.308, and the T-Statistics value (t\u003csub\u003ecount\u003c/sub\u003e) is 6.539\u0026gt; t table (1.960); likewise, the p-value obtained is smaller than 0.001 \u0026lt;\u0026alpha; (0.05), meaning that Leadership Commitment is proven to have a significant influence on the Quality of Financial Information Systems Through Good Governance.\u003c/p\u003e\n\u003cp\u003ee) The Influence of Organizational Culture on the Quality of Financial Information Systems through Good Governance\u003c/p\u003e\n\u003cp\u003eBased on Table 4.8 above, the Original Sample value (Path Coefficient) is 0.072, and the T-Statistics value (t\u003csub\u003ecount\u003c/sub\u003e) is 2.102\u0026gt; t table (1.960). Likewise, the p-value is 0.036, where this value is smaller than \u0026alpha; (0.05), meaning that Organizational Culture is proven to have a significant influence on the Quality of Financial Information Systems Through Good Governance.\u003c/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003c/p\u003e"},{"header":"DISCUSSION","content":"\u003cp\u003e4.2.1. Influence of Leadership Commitment on the Implementation of Good Governance\u003c/p\u003e \u003cp\u003eThis study emphasizes that leadership tasks such as initiating, managing, informing, supporting, and assessing have a positive impact on good governance. Consequently, a strong commitment fosters improved performance within the local government, enhancing the implementation of good corporate governance practices (Tahirs, J.P, Haerani, S., Taba, M.I, Umar, 2023).\u003c/p\u003e \u003cp\u003eCommitment will affect performance because committed employees will work well, thus showing good performance. When an employee commits, it will increase morale to perform well (Ismaniar, \u003cspan citationid=\"CR17\" class=\"CitationRef\"\u003e2015\u003c/span\u003e).\u003c/p\u003e \u003cp\u003eThus, the results of this hypothesis test align with previous studies, which state that good leadership commitment can improve the implementation of good governance.\u003c/p\u003e \u003cp\u003e4.2.2. Effect of Organizational Culture on the Implementation of Good Governance\u003c/p\u003e \u003cp\u003eOrganizational culture will shape the character of employees working in an agency. With a good organizational culture, a good character will be created in employees. If the character is formed well, an agency will easily implement Good Governance in its agency (Nurhazizal, M., Basri, Y.M, Nazir, 2019).\u003c/p\u003e \u003cp\u003eThis study also supports the theory of Schein (\u003cspan citationid=\"CR26\" class=\"CitationRef\"\u003e2010\u003c/span\u003e), which states that organizational culture is a set of basic assumptions that develop within an organization and can affect all aspects of operations, including good governance. This theory asserts that cultural elements such as values, norms, and practices can have a significant impact on the quality of information produced by financial information systems.\u003c/p\u003e \u003cp\u003eThe results of this study strengthen the argument that a good organizational culture can contribute positively to the quality of financial information systems, supporting previous research findings and relevant theoretical literature.\u003c/p\u003e \u003cp\u003e4.2.3. Influence of Good Governance Implementation on the Quality of Financial Information Systems\u003c/p\u003e \u003cp\u003eThe implementation of good governance and the quality of information systems cannot be separated from the issue of accountability and transparency in financial management to produce quality financial reports. Moreover, quality financial reports cannot be separated from a good financial information system. A good financial information system can be seen from real-time reporting. This is in line with what is stated by Alim, where timely reporting can improve the quality of the information produced, make it more accurate and enable users to make better decisions when evaluating the past or predicting the future (Alim et al., 2012).\u003c/p\u003e \u003cp\u003eThe results of this study strengthen the argument that a good organizational culture can contribute positively to the quality of financial information systems, supporting the findings of previous research and relevant theoretical literature.\u003c/p\u003e \u003cp\u003e4.2.4. Influence of Leadership Commitment on the Quality of Financial Information Systems through the Implementation of Good Governance\u003c/p\u003e \u003cp\u003eLeadership commitment is an important factor in achieving the quality of a quality financial information system in communicating the ideals and goals of the organization (Muliyani, Kee, P.L, Yin, 2021).\u003c/p\u003e \u003cp\u003eCommitment to competence can be realized if the leaders of government agencies have managerial skills and extensive technical experience in managing government agencies. This allows organizations to formulate and implement policies that encourage competency standards in every task and function in every position in government agencies (Fitriani, \u003cspan citationid=\"CR9\" class=\"CitationRef\"\u003e2017\u003c/span\u003e).\u003c/p\u003e \u003cp\u003eGood Governance is the implementation of good governance. The government is required to be able to manage its region as well as possible, utilizing all available resources for the welfare of the community (Yusuf, \u003cspan citationid=\"CR40\" class=\"CitationRef\"\u003e2009\u003c/span\u003e). Good governance is a system that regulates all matters within it related to the rights and obligations of related parties (Hosana, A.T., Rispantyo, Widarma, 2022).\u003c/p\u003e \u003cp\u003eThe results of this study strengthen the argument that good leadership commitment can make a positive contribution to the quality of the financial information system through the implementation of good governance, supporting previous research findings and relevant literature theories.\u003c/p\u003e \u003cp\u003e4.2.5 Influence of Organizational Culture on the Quality of Financial Information Systems through the Implementation of Good Governance\u003c/p\u003e \u003cp\u003eThe role of organizational culture is very important in running an organization, namely to determine the direction of the organization, things that must not be violated and obeyed, and to allocate organizational resources (Muis, M., Jufrizen, J, Fahmi, \u003cspan citationid=\"CR19\" class=\"CitationRef\"\u003e2018\u003c/span\u003e). There are seven main characteristics in organizational culture in the form of courage in taking risks and innovating, paying attention to small things, being results-oriented, people-oriented, team-oriented, being aggressive, and having a form of stability (Sulaksono, \u003cspan citationid=\"CR32\" class=\"CitationRef\"\u003e2019\u003c/span\u003e). Organizational culture has a positive influence on the quality of financial information systems. In this case, it means that work motivation, implementation of the vision and mission and implementation of company regulations have a positive role (Indrasari, J.M, \u003cspan citationid=\"CR15\" class=\"CitationRef\"\u003e2023\u003c/span\u003e).\u003c/p\u003e \u003cp\u003eOrganizational culture affects the implementation of good governance because ethics is the basis for implementing good governance. Internally, ethics are good in terms of values ​​or norms and are part of organizational culture (Azwari, P.C., Nazaina, Barkah, Q., Nuraliati, A. Taufik A, Rizki, M. Mulyani, 2023).\u003c/p\u003e \u003cp\u003eThe implementation of good governance and organizational culture change in local governments in Indonesia aims to enhance government performance. One of the starting points for assessing government performance is through the quality of the government's financial reporting information system. It requires leadership that is capable of making changes in implementing good governance values ​​and a new organizational culture. The main thing that ensures changes in organizational culture is strong leadership, both in terms of leadership ability and sharpness of vision (Patty, \u003cspan citationid=\"CR24\" class=\"CitationRef\"\u003e2019\u003c/span\u003e).\u003c/p\u003e \u003cp\u003eThe results of this study strengthen the argument that a good organizational culture can make a positive contribution to the quality of financial information systems through the implementation of good governance, supporting the findings of previous studies and relevant theoretical literature.\u003c/p\u003e"},{"header":"CONCLUSION","content":"\u003cp\u003eThe conclusion of the study indicates that there is a significant positive influence between leadership commitment and the implementation of good governance at the Regional Revenue Agency of West Java Province. This is in accordance with the results of the descriptive analysis, which shows that leadership commitment, in general, gets a good rating, as well as the implementation of good governance gets a good rating. It means that good leadership commitment will have an impact on the implementation of good governance as well.\u003c/p\u003e \u003cp\u003eSecond, there is a significant positive influence between Organizational Culture and the implementation of good governance at the Regional Revenue Agency of West Java Province. It is in accordance with the descriptive analysis which shows that organizational culture in general is rated good, as well as the implementation of good governance as a whole is rated good, with all indicators good. This means that a good organizational culture will have an impact on the implementation of good governance as well.\u003c/p\u003e \u003cp\u003eThird, there is a significant positive influence of the implementation of good governance on the quality of the financial information system at the Regional Revenue Agency of West Java Province. It shows that increasing the implementation of good governance will be followed by an increase in the quality of the financial information system. This is supported by the findings of the descriptive analysis that respondents' assessment of the implementation of good governance as a whole is in the \"Good\" category. Each indicator assessed shows a consistent positive perception. Likewise, the quality of the financial information system, overall received a good assessment from respondents, and all indicators are in the positive category, which reflects the existence of good support and communication between various aspects of the financial information system.\u003c/p\u003e \u003cp\u003eFourth, leadership commitment affects the quality of the financial information system and has a significant impact on the implementation of good governance at the Regional Revenue Agency of West Java Province. This shows that leadership commitment not only directly affects the quality of the financial information system but also indirectly affects the implementation of good governance through its influence on the quality of the financial information system. In other words, leadership commitment can affect how the quality of the financial information system is implemented, and the quality of the financial information system then affects the implementation of good governance. The findings of the descriptive analysis support the results in that leadership commitment generally received a good rating. Likewise, the respondents' assessment of the overall quality of the financial information system received a good assessment from the respondents, and all indicators were in a positive category, which reflected the existence of support, coordination and good communication between various aspects of the implementation of good governance. Thus, because the commitment of the leadership affects the quality of the financial information system and the implementation of good governance, the organization must be able to develop well if the commitment of the leadership, the quality of the financial information system and the implementation of good governance are good. Maintaining a strong leadership commitment will have a positive effect on the quality of the financial information system and, in turn, on the implementation of good governance.\u003c/p\u003e \u003cp\u003eFinally, organizational culture influences the quality of financial information systems and has a significant impact on the implementation of good governance at the Regional Revenue Agency of West Java Province. This shows that organizational culture not only directly influences the quality of financial information systems but also indirectly impacts the implementation of good governance through its influence on the quality of financial information systems. In other words, organizational culture can influence the quality of the financial information system implemented, and the quality of the financial information system influences the implementation of good governance. This result is supported by the findings of descriptive analysis that organizational culture, in general, received a good assessment from respondents, as well as all indicators in the positive category, which reflects the existence of good support and communication between various aspects of the implementation of good governance. Thus, because organizational culture affects the quality of financial information systems and the implementation of good governance, organizations must prioritize the development of a culture that supports the financial information system process and the implementation of good governance. The improvement of organizational culture will have a positive impact on the quality of financial information systems and, in turn, have an impact on the implementation of good governance.\u003c/p\u003e \u003cp\u003eThe suggestions put forward in this study are that there needs to be special training on financial reporting management, both at the West Java Province Regional Revenue Agency and at \u003cem\u003eSamsat\u003c/em\u003es. There needs to be additional employees so that there is a clear separation of functions and job descriptions so that governance can run well. In addition, leaders also need to have a strong commitment to realizing a good organizational culture, good governance, and a quality financial information system. The role of external government is needed in realizing internal supervision and quality financial information systems. Finally, the West Java Province Regional Revenue Agency must be responsive to public complaints.\u003c/p\u003e "},{"header":"LIMITATIONS","content":"\u003cp\u003eThis study has limitations, first, regarding interviews with the Secretariat Section at the Regional Revenue Agency of West Java Province. This is because the Secretariat Section is the highest decision-making section in the implementation of good governance and financial information systems. Second, in several \u003cem\u003eSamsat\u003c/em\u003es, a bureaucratic process that was quite complicated and took a long time constrained the collecting data process. Third, during the process of returning the questionnaire data, respondents did not want to use the Google form media when filling out the questionnaire. Fourth, the time constraints of the study were too short and informants seemed unhappy if given detailed information. Further research should be conducted on the implementation of leadership commitment and good governance, as well as the financial information systems quality and the need for in-depth interviews.\u003c/p\u003e"},{"header":"Declarations","content":"\u003ch2\u003eAuthor Contribution\u003c/h2\u003e\u003cp\u003eSRW contributed to the design and implementation of the research and the analysisof the results and to the writing of the manuscript. HS and D conceived the original and supervised theresearch article.\u003c/p\u003e\u003ch2\u003eAcknowledgement\u003c/h2\u003e\u003cp\u003eThe authors would like Thank you to the West Java Provincial Revenue Agency and the Samsat in severaldistricts and cities in West Java Province for assisting in the distribution and collection of researchquestionnaires, observation and searching information using indepth interview and documentation.\u003c/p\u003e"},{"header":"References","content":"\u003col\u003e\n \u003cli\u003eAlim, Darwanis, \u0026amp; Bakar, U. 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Measuring User Satisfaction And Perceived Usefulness In The ERP Context. \u003cem\u003eJournal of Computer Information Systems\u003c/em\u003e, \u003cem\u003e45\u003c/em\u003e(3), 43\u0026ndash;52.\u003c/li\u003e\n\u003c/ol\u003e"}],"fulltextSource":"","fullText":"","funders":[],"hasAdminPriorityOnWorkflow":false,"hasManuscriptDocX":true,"hasOptedInToPreprint":true,"hasPassedJournalQc":"","hasAnyPriority":true,"hideJournal":true,"highlight":"","institution":"","isAcceptedByJournal":false,"isAuthorSuppliedPdf":false,"isDeskRejected":"","isHiddenFromSearch":false,"isInQc":false,"isInWorkflow":false,"isPdf":false,"isPdfUpToDate":true,"isWithdrawnOrRetracted":false,"journal":{"display":true,"email":"[email protected]","identity":"researchsquare","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":true,"externalIdentity":"","sideBox":"","snPcode":"","submissionUrl":"/submission","title":"Research Square","twitterHandle":"researchsquare","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"","inReviewEnabled":false,"inReviewRevisionsEnabled":true},"keywords":"leadership commitment, organizational culture, implementation of good governance, West Java Province Regional Revenue Agency, Samsat","lastPublishedDoi":"10.21203/rs.3.rs-6083469/v1","lastPublishedDoiUrl":"https://doi.org/10.21203/rs.3.rs-6083469/v1","license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/"},"manuscriptAbstract":"\u003cp\u003eThis study aimed to determine the influencet of leadership commitment and organizational culture on the implementation of good governance in Improving the Quality of Financial Information Systems. The research sample was 126 people spread across four representative districts/cities, Samsat (One-stop Administrative System), and the West Java Province Regional Revenue Agency The results of the study indicated that there was a positive and significant influence of leadership commitment on the implementation of good governance in the West Java Province Regional Revenue Agency. Moreover, there was a positive and significant influence of the implementation of good governance on the quality of the financial information system in the West Java Province Regional Revenue Agency. In addition, there was a commitment that affected the quality of the financial information system and had a significant impact on the implementation of good governance in the West Java Province Regional Revenue Agency. So Organizational Culture affects the quality of the financial information system and has a significant impact on the implementation of good governance in the West Java Province Regional Revenue Agency.\u003c/p\u003e","manuscriptTitle":"Leadership Commitment and Organizational Culture Influence on Implementation of Good Governance in Improving Financial Information Systems Quality at the Regional Revenue Agency of West Java Province","msid":"","msnumber":"","nonDraftVersions":[{"code":1,"date":"2025-02-27 13:12:52","doi":"10.21203/rs.3.rs-6083469/v1","editorialEvents":[{"type":"communityComments","content":0}],"status":"published","journal":{"display":true,"email":"[email protected]","identity":"researchsquare","isNatureJournal":false,"hasQc":true,"allowDirectSubmit":true,"externalIdentity":"","sideBox":"","snPcode":"","submissionUrl":"/submission","title":"Research Square","twitterHandle":"researchsquare","acdcEnabled":true,"dfaEnabled":false,"editorialSystem":"","reportingPortfolio":"","inReviewEnabled":false,"inReviewRevisionsEnabled":true}}],"origin":"","ownerIdentity":"800985d0-7767-4caf-ac1e-74bd17047425","owner":[],"postedDate":"February 27th, 2025","published":true,"recentEditorialEvents":[],"rejectedJournal":[],"revision":"","amendment":"","status":"posted","subjectAreas":[],"tags":[],"updatedAt":"2025-02-27T13:12:58+00:00","versionOfRecord":[],"versionCreatedAt":"2025-02-27 13:12:52","video":"","vorDoi":"","vorDoiUrl":"","workflowStages":[]},"version":"v1","identity":"rs-6083469","journalConfig":"researchsquare"},"__N_SSP":true},"page":"/article/[identity]/[[...version]]","query":{"redirect":"/article/rs-6083469","identity":"rs-6083469","version":["v1"]},"buildId":"8U1c8b4HqxoKbykW_rLl7","isFallback":false,"isExperimentalCompile":false,"dynamicIds":[84888],"gssp":true,"scriptLoader":[]}