Organizational Performance Dynamics: Leadership, Work Climate, and Accounting Reporting Accuracy in Maritime Management

This study examines the complex relationships between leadership style, conflict management, work climate, and accounting reporting accuracy within PT Pelabuhan Indonesia II (Pelindo II), utilizing a structural equation modeling (SEM) approach through Analysis of Moment Structures (AMOS). The research investigates direct and indirect effects among these critical organizational variables. The research employed a quantitative methodology with a sample of 244 respondents from various organizational units at PT Pelabuhan Indonesia II. Data were collected through structured questionnaires and analyzed using advanced statistical techniques to explore the intricate pathways of organizational performance mechanisms. Key findings reveal significant relationships: leadership style demonstrates a strong, statistically significant impact on work climate and accounting reporting accuracy Work climate was found to be a critical mediating variable, significantly mediating the relationships between leadership style and accounting reporting accuracy. The study contributes to organizational behavior and accounting literature by uncovering the complex, non-linear interactions between leadership practices, organizational environment, and financial reporting precision. The research provides practical insights for organizational leaders at PT Pelabuhan Indonesia II seeking to enhance reporting accuracy through holistic organizational development strategies.