DETERMINING FACTORS OF FINANCIAL MANAGEMENT ACCOUNTABILITY OF RSUD BLUD

Authors

  • Nur Azlina Universitas Riau
  • Azwir Nasir Universitas Riau
  • Arini Universitas Lancang Kuning
  • Taqiyuddin Amri Universitas Riau
  • Harsilaningsih Universitas Riau
  • Sri Maharani Universitas Riau
  • Rahayu Wulandari Universitas Riau

Abstract

Government Hospitals with BLUD status (RSUD BLUD) are given freedom in managing health services and in managing their finances. In Riau Province there are 19 RSUD BLUD. This research aims to determine the influence of the internal control system, compliance with accounting standards, and information technology on the financial management accountability of RSUD BLUD. The data collection technique in this research uses a questionnaire. The sampling technique used is the nonprobability sampling method. The analytical test tool used is SmartPLS 4. The results of this research show that the internal control system and information technology have a significant effect on financial management, while compliance with accounting standards does not have a significant effect on financial management.

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Published

2024-02-03

How to Cite

Nur Azlina, Azwir Nasir, Arini, Taqiyuddin Amri, Harsilaningsih, Sri Maharani, & Rahayu Wulandari. (2024). DETERMINING FACTORS OF FINANCIAL MANAGEMENT ACCOUNTABILITY OF RSUD BLUD. Riau International Conference on Economics, Business and Accounting, 1(2, July, Realesed on Januari), 556–566. Retrieved from https://riceba.prosiding.unri.ac.id/index.php/riceba-prosiding/article/view/174

Issue

Vol. 1 No. 2, July, Realesed on Januari (2024): The 1 st Proceeding Riau International Conference on Economic Business and Accounting (RICEBA)

Section

Articles