Abstract
This study aims to investigate the influence of government accounting standards, human resources competence, utilization of information technology toward financial reporting quality in regional government hospital in South Jakarta Province.This study applies explanotary research in which questionnaires and interviews serve as the primary data. The sample of this study is 36 respondents which consist of 7 regional general hospitals as a saturation sampling during the year 2007. The path analysis and using SPSS 23 version to test the hypothesis. The result indicate that government accounting standards, human resources competence and utilization of information technology has positive sign and significant to the financial reporting quality of regional government hospital in South Jakarta Province.
Highlights
Good governance system mechanism is one of the benchmarks government succesfull in running a good government
Research on the influence of the application of government accounting standards was conducted by Nikke Yusnita Mahardini and Ade Miranti The Impact of Implementing Government Accounting Standards and Human Resources Competence on Quality of 2015 Banten Provincial Government's Financial Statements [7]; Pujanira, Putriasri,The influence of human resource competence, the application of government accounting standards, and the application of regional financial accounting systems on the quality of the DIY local government financial reports [8]where results of this study showed that the application of government accounting standards had a positive and significant effect on the quality of government financial statements area
The purpose of this study is to analyze and describe application of governmental accounting standards, human resources competencies, and use of information technology effected to financial reporting quality status as a regional public services agency
Summary
Good governance system mechanism is one of the benchmarks government succesfull in running a good government. Sumber Waras and PT CKU, which reached 191 billion rupiah This can result in information and the price basis used to record the value of assets and cash management in financial reporting to be inaccurate, unreliable, and irrelevant [3].iii) Case of Embung Fatimah Hospital, Batam in 20162017. Audit Board Of Republic Of Indonesia (Badan Pemeriksa Keuangan /BPK ) found a number of violations including debt payments not recorded on the balance sheet, debt payments to employees that have not been paid, debt bills to third parties that are not recorded on the balance sheet, procurement of office stationery expenditures that are not in accordance with regulations, accompanying activities to prepare financial statements that are not appropriate, etc.[4] Note from BPK in the 2017 DKI Jakarta Government Report On Government Finances (Laporan Keuangan Pemerintah Daerah / LKPD) audit sampling states that there were still findings related to the lack of optimal use of information technology for asset management and logistics/inventory management in regional public hospitals, can affected quality of financial reporting.(Source: Internal Report on Audit Findings on Inventory and Assets Audit Sampling of RSUD in the 2017 DKI Jakarta Provincial Government.)[5]
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