PENGARUH SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN RUMAH SAKIT PERTAMINA

Abstract

The quality of financial reports is very useful as a basis for decision making for interested parties. The quality of financial reports that are considered low will cause inefficiency that can disrupt economic growth. The results of a preliminary survey at Pertamina Hospital found that the financial reports made by Pertamina Hospital still cannot be clearly understood how to present it and the information presented is still incomplete, such as information on financial position and cash flow reports. This study uses primary data and data collection is done directly by using a questionnaire. The research method used is a quantitative method with multiple linear regression analysis. In this study, three independent variables and one dependent variable were used, the three independent variables were Human Resources (X1), Information Technology (X2) and Internal Control System (X3) while the dependent variable was Financial Report Quality (Y). The results showed that both simultaneously and partially Human Resources, Information Technology, and Internal Control Systems had a positive and significant effect on budget absorption. The magnitude of the influence of these 3 variables on budget absorption which can be explained by the value of the coefficient of determination is 61.4%. While the remaining 38.6% is influenced by other variables that are not included in this regression model.