Pengaruh Implementasi Isak 35, Sistem Pengendalian Internal, Sarana Prasarana Medis dan Kompetensi Pejabat Struktural terhadap Kualitas Laporan Keuangan Rumah Sakit Umum di Kabupaten Deli Serdang dengan Komitmen Organisasi sebagai Pemoderasi

Abstract

This research aims at discovering and analyzing effects of ISAK 35, internal control system, medical infrastructure, and structural official competency an quality of financial statement the general hospitals in Deli Serdang Regency. In addition, it also aims at revealing whether organizational commitment can be used as a moderating variable in this research model.

This causal associative research takes 26 General Hospitals in Deli Serdang Regency as samples. It employs documentation and observation as the data collection technique and uses Structural Equation Modeling (SEM) as the analysis technique

The results obtained from this research indicate that the implementation of ISAK 35, internal control system, and structural official competency has positive and significant effects on quality of financial statement of the general hospitals in Deli Serdang regency. Meanwhile, medical infrastructure does not affect the quality of general hospital financial statement. In addition, the result demonstrates that the organizational commitment can moderate the effects of internal control system, and structural official competency on quality of financial statement of the general hospitals in Dell Serdang Regency