Pengaruh Tata Kelola Perusahaan, Sistem Pengendalian Internal dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan pada RSUD Dr. Pirngadi Kota Medan

Abstract

This research aims to prove the influence of Good Corporate Governance, Internal Control Systems and Accounting Understanding on the Quality of Financial Reports at Dr Pirngadi Hospital, Medan City. This type of research is causal associative which understands the relationship between two or more variables with a cause and effect relationship. The type of data used is primary data through the distribution of questionnaires. The population in this study were financial staff employees who worked at RSUD DR. Pirngadi, Medan City. The number of samples taken in this study used a saturated sampling technique where the entire population in this study was sampled, namely 45 respondents. The data analysis techniques used in this research are descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that Good Corporate Governance, Internal Control Systems, Accounting Understanding partially have a positive and significant effect on the Quality of Financial Reports. The coefficient of determination of the Adjusted R Square is 0.542. This means that 54.2% of the value of the Financial Report Quality variable is explained by Good Corporate Governance, Internal Control System, Accounting Understanding. Meanwhile, the remaining 45.8% is influenced or explained by other variables not discussed in this research.