CD Skripsi

Determinan Pengelolaan Keuangan : Dimoderasi Oleh Sistem Pengendalian Internal (Studi Pada Puskesmas Blud di Daerah Riau Pesisir)

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Financial management is a crucial aspect in the success of a business.
organization or institution. This also applies in the context of the Regional Public Service Agency (BLUD), which is a regional government institution that has autonomy in financial and operational management. This study is to test and analyze the Influence of Transparency, Accountability, Human Resource Quality, Accounting Information Systems on the Financial Management of BLUD Health Centers with the Internal Control System as a moderating variable. This study was conducted at BLUD Health Centers in the coastal areas of Riau Province, Meranti Islands Regency, Bengkalis Regency and Dumai City. The sampling technique used the Probability Sampling method with cluster sampling technique by sending questionnaires to all BLUD health centers in the coastal areas of Riau Province. This study involved 4 respondents from each Health Center, namely the Head of the Health Center, Head of Administration, Treasurer of Receipts, and Treasurer of Expenditures, with a total of 38 Health Centers. Of the 152 questionnaires distributed, 148 questionnaires were successfully processed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method.
The results showed that there was an effect of transparency, accountability, quality of human resources and accounting information systems on financial management. The internal control system is able to moderate the relationship between transparency and accountability on financial management, while the internal control system is not able to moderate the relationship between the quality of human resources and accounting information systems on financial management. These findings are expected to be the basis for the development of better BLUD financial management theory and practice in the future.

Key words: Transparency, Accountability, Human Resources Quality, Accounting
Information System, Internal Control System, Financial Management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2210247832

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2210247832

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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