DETERMINAN KUALITAS LAPORAN KEUANGAN BLUD PUSKESMAS DI KOTA PALEMBANG

NINGRUM, MUTIARA WULANDARI PUSPA (2023) DETERMINAN KUALITAS LAPORAN KEUANGAN BLUD PUSKESMAS DI KOTA PALEMBANG. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

Penelitian ini merupakan penelitian dengan menggunakan metode kuantitatif yang bertujuan untuk mengetahui pengaruh penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal, dan Temuan Audit terhadap Kualitas Laporan Keuangan BLUD Puskesmas Kota Palembang. Penelitian ini dilatar belakangi oleh opini audit yang diperoleh pada semua puskesmas BLUD di Kota Palembang berupa Wajar Tanpa Pengecualian (WTP). Data yang digunakan berupa data primer yang diperoleh melalui penyebaran kuesioner dan survey yang dilakukan penulis. Populasi penelitian ini adalah 41 puskesmas BLUD di Kota Palembang dengan jumlah 113 responden yang terdiri dari 1) pimpinan puskesmas, 2) bendahara BLUD puskesmas, dan 3) tenaga akuntan puskesmas. Hasil dari analisis ini mengatakan bahwa Implementasi Standar Akuntansi Pemerintahan (SAP) memiliki pengaruh secara positif dan Temuan Audit beperngaruh secara negatif terhadap Kualitas Laporan Keuangan BLUD Puskesmas di Kota Palembang, lalu Sistem Pengendalian Internal tidak memiliki pengaruh terhadap Kualitas Laporan Keuangan BLUD Puskesmas di Kota Palembang.

Item Type: Thesis (Other)
Uncontrolled Keywords: Implementasi SAP, SPI, Temuan Audit, Kualitas Laporan Keuangan, BLUD.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 28 Mar 2024 07:54
Last Modified: 28 Mar 2024 07:54
URI: http://eprints.polsri.ac.id/id/eprint/14921

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