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Pengaruh Penerapan Standar Akuntansi Pemerintah, Sistem Akuntansi Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Rumah Sakit Umum Daerah Kabupaten Bangli

Year: 2024

Type: article

Abstract: This study aims to examine the influence of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies on the quality of financial reports at the Bangli District General Hospital. The study population consists of 181 employees from various departments, with a sample size of 45 people selected using Slovin's formula at a 25% margin of error. The research method used is quantitative, with primary data as the data source. Data analysis employs multiple linear regression analysis using SPSS. The results of this study provide empirical evidence that, partially, the variables of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies have a positive effect on the quality of financial reports at the Bangli District General Hospital. Simultaneously, these variables significantly influence the quality of financial reports at the Bangli District General Hospital

Source: Jurnal Revenue Jurnal Ilmiah Akuntansi

DOI: 10.46306/rev.v5i1.468

Authors: Putu Kemala Vidyantari, I Wayan Gde Yogiswara Darma Putra, Putu Yudha Asteria Putri, Ketut Diana

Institution: Warmadewa University

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Good health and well-being, Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4402576123

FWCI:

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Related to: 10