CD Skripsi
Pengaruh Kepatuhan Standar Akuntansi, Teknologi Informasi, Kompetensi Sumber Daya Manusia, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Rumah Sakit Blud Di Lingkungan Dinas Kesehatan Provinsi Riau
The quality of financial reports is a financial report that reflects the suitability or accuracy of the financial information presented by an entity or agency with applicable accounting standards. With good quality financial reports, it shows that the information contained in them can be used in decision making. This research aims to examine the effect of compliance with accounting standards, information technology, human resource competence, and internal control systems on the quality of financial reports of Riau Province BLUD hospitals. The population used in this research were all BLUD hospitals in Riau Province. The sample in this study was 19 hospitals that had BLUD with 114 respondents. The data used in this research is primary data with a questionnaire. This collection uses a purposive sampling method, namely the information to be taken comes from sources selected based on specified criteria. Data analysis was carried out using the Software Product And Service Solution (SPSS) 25.0 model. This research uses quantitative data. The research results show that compliance with accounting standards, information technology, human resource competence, and internal control systems have a significant effect on the quality of BLUD Hospital's financial reports.
Keywords : Compliance with Accounting Standards, Information Technology, Human Resources Competency, Internal Control System, Quality of Financial Report
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