The Influence of Application of Government Accounting Standards, Internal Control Systems, Human Resources Quality, and Leadership Style, As Well As The Utilization of Information Technology on The Quality of Financial Reports BLUD Public Health Centers in Pati Regency

Nila Khoiriyah; Dwi Soegiarto; Zaenal Afifi

Authors

Nila Khoiriyah Universitas Muria Kudus
Dwi Soegiarto Universitas Muria Kudus
Zaenal Afifi Universitas Muria Kudus

Keywords:

Application of Government Accounting Standards, Internal Control Systems, Quality of Human Resources, Leadership Style, Utilization of Information Technology, Quality of Financial Reports

Abstract

The purpose of this study was to examine the influence of the application of government accounting standards, internal control systems, quality of human resources, leadership style and use of information technology on the quality of financial reports of BLUDs of public health centers in Pati district. The population in this study were employees of Community Health Centers in Pati Regency who were part of the Finance Team. The sampling technique used a saturated sample by distributing questionnaires to 203 respondents. The data analysis technique was performed using multiple linear regression. The results of this study indicate that the Implementation of Government Accounting Standards, Internal Control Systems, Quality of Human Resources, Leadership Style and Utilization of Information Technology have a positive and significant effect on the Quality of Financial Statements.

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