Image of Pengaruh Penyajian Laporan Keuangan, Kompetensi Sdm, Aksesibilitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Blud (Studi Empiris Pada Rumah Sakit Blud Se-Provinsi Riau)
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Pengaruh Penyajian Laporan Keuangan, Kompetensi Sdm, Aksesibilitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Blud (Studi Empiris Pada Rumah Sakit Blud Se-Provinsi Riau)

This research examines and analyzes the influence of financial report presentation, HR competency, financial report accessibility, and internal control systems on BLUD financial management accountability. This research is included in quantitative research. The population in this study was 19 BLUD hospitals in Riau Province. The sampling technique used was nonprobability sampling with a saturated sample so that the entire population became the sample in this study. The respondents for this research were 114 respondents. Data was processed using SEM-PLS using SmartPLS 4 version 4.0.9.6. This research uses primary data by collecting data through questionnaires. The results of this research state that the presentation of financial reports, HR competency, and the internal control system have a significant effect on the accountability of BLUD financial management. Meanwhile, the accessibility of financial reports does not have a significant effect on the accountability of BLUD financial management. This research provides a new contribution in the field of BLUD financial management by adding HR competency variables, thus this research can provide new insights and a more comprehensive understanding regarding factors that can increase accountability in BLUD financial management. It is hoped that these findings can become a basis for developing better theory and practice of BLUD financial management in the future.
Keywords : Presentation of Financial Reports, HR competency, Accessibility of Financial Reports, Internal Control System, Accountability of BLUD Financial Management

Ketersediaan
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Perpustakaan Universitas Riau 2002112545
2002112545
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112545
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112545
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
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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