PENGARUH SISTEM PENGENDALIAN INTERN, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN RUMAH SAKIT UMUM DAERAH KABUPATEN BOYOLALI

Abstract

The purpose of this research is to analyze the significance of the influence of
the system of internal control, understanding Government accounting standards and
competencies of human resources to the quality of financial reporting. This research
is a survey of Hospitals in Boyolali Regency. Population and sample research is the
Official Structural Non medical General Hospital Area and Boyolali district as much
as 39 people. The data type using the data qualitative and quantitative data. Data
source using primary data and secondary data. Method of data collection using the
questionnaire and the study of the literature data analysis techniques using multiple
linear regression. The results showed that the system of internal control,
understanding Government accounting standards and competencies of human
resources for positive and significant effect of the quality of financial reporting
information the Provincial Hospital in Boyolali Regency. The result of the
determination coefficient obtained value Adjusted R2 = 0.808 means the influence of
the internal control system variables, understanding Government accounting
standards and competencies of human resources to the quality of the financial
statements is 80.8% While amounting to 19.2% is affected by other factors not
examined, such as the control of management.
Keywords: internal control systems, understanding government accounting
standards, the competence of human resources, the quality of financial
reporting.