Pengaruh Kompetensi Pengelola Keuangan dan Pemahaman Aturan terhadap Kualitas Laporan Keuangan Berbasis Akrual (Studi Pada Rumah Sakit Umum Daerah Kota Kendari)

Abstrak

The purpose of this study is to find out the influence of financial manager’s competence and understanding of rules on the quality of accrual-based financial report at Kendari Regional Public Hospital. Respondents in this study are employees who are involved in financial management at Kendari Regional Public Hospital. The methods of data analysis inthis study used descriptive statistics analysis method and multiple regression statistical analysis.The results of this study shows that (1) Financial Manager’s Competence and Understanding of Rules have a significant effect on the Quality of Accrual Based Financial Report (2) Financial Manager’s Competence has a significant effect on the Quality of Accrual Based Financial Report (3) Understanding of Rules has a significant effect on the Quality of Accrual Based Financial Report.