THE INFLUENCE OF FINANCIAL REPORTING QUALITY AND FINANCIAL MANAGEMENT ON PUBLIC ACCOUNTABILITY AT BLUD REGIONAL GENERAL HOSPITAL DR. H. SOEMARNO SOSROATMODJO, BULUNGAN REGENCY, NORTH KALIMANTAN
DOI:
https://doi.org/10.61912/jeinsa.v5i2.514Keywords:
Financial Reporting Quality, Financial Management, Public AccountabilityAbstract
This study aims to examine and analyze the influence of Financial Reporting Quality and Financial Management, both partially and simultaneously, on Public Accountability at the Regional Public Service Agency (BLUD) of dr. H. Soemarno Sosroatmodjo Regional General Hospital, Bulungan Regency, North Kalimantan. This type of research is associative quantitative. The population in this study consisted of 100 employees involved in the financial management of BLUD RSUD dr. H. Soemarno Sosroatmodjo, with a purposive sampling technique resulting in 80 respondents based on the Slovin formula calculation. Data collection was conducted through the distribution of questionnaires that had been tested for validity and reliability. The data analysis methods used were Multiple Linear Regression Analysis, t-test, F-test, and Coefficient of Determination with the assistance of SPSS. The results showed that Financial Reporting Quality partially has a positive and significant effect on Public Accountability; Financial Management partially has a positive and significant effect on Public Accountability; and Financial Reporting Quality and Financial Management simultaneously have a positive and significant effect on Public Accountability.
References
Bovens, M. 2021. Public Accountability. Oxford: Oxford University Press.
Diana, P., Lestari, B. A. H., & Nurabiah, N. (2023). Peran Sistem Keuangan Desa Dalam Meningkatkan Kualitas Akuntabilitas Keuangan Desa di Desa Penujak. Jurnal Aplikasi Akuntansi, 7(2), 298–314.
Florini, A. 2020. The Right to Know: Transparency for an Open World. New York: Columbia University Press.
Halim, A., & Kusufi, M. S. (2022). Akuntansi Sektor Publik: Teori, Konsep, dan Aplikasi (Edisi 4). Jakarta: Salemba Empat.
Hood, C. (1991). A public management for all seasons?. Public Administration, 69(1), 3–19.
International Accounting Standards Board (IASB). 2020. Conceptual Framework for Financial Reporting. London: IFRS Foundation.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Mardiasmo. (2021). Akuntansi Sektor Publik (Edisi Terbaru). Yogyakarta: Andi Offset.
Novyandina, J., Noerjoedianto, D., & Sari, R. E. (2025). Analisis Pengelolaan Dana Kapitasi Jaminan Kesehatan Nasional Di Puskesmas Muara Bungo I Kabupaten Bungo. Jurnal Manajemen Kesehatan Indonesia, 13(1), 99-109.
Osborne, D., & Gaebler, T. 1992. Reinventing Government. Reading, MA: Addison-Wesley.
Ramadhani, A. T., & Sulistyowati, E. (2022). Analisis Penerapan Pernyataan Standar Akuntansi Pemerint ahan pada Laporan Keuangan Puskesmas Badan Layanan Umum Daerah. Indonesian Journal of Research in Economy, 1(2), 116-124
Rahmiati, K., & Baihaqi, B. (2025). Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(1), 3081-3101.
Rianti, A. (2021). Model Pengawasan Keuangan pada Badan Layanan Umum Daerah (BLUD) di SMK Negeri 1 Jenengan Ponorogo. Jurnal Muslim Heritage, 6(2), 239-256.
Schillemans, T., & Bovens, M. (2021). Governance structures and public accountability: A comparative analysis of horizontal and vertical mechanisms. Public Administration Review, 81(4), 612-626.
Syahputera, R., & Padriansyah, P. (2023). Analisis Komparatif Implementasi Standar Akuntansi Pemerintah Terhadap Penyusunan Pelaporan Keuangan Badan Layanan Umum Daerah Pada Rumah Sakit Umum Daerah Di Kabupaten Musi Banyuasin. Bilancia: Jurnal Ilmiah Akuntansi, 7(3), 712-718.
Zulfahmi, Z., Yuliaty, I., & Nurhaida, N. (2025). Pengaruh Penerapan Status BLUD Terhadap Kinerja Keuangan dan Akuntansi BLUD RSUD dr. Zainoel Abidin. Journal of Medical Science, 6(1), 35–41.
Downloads
Published
How to Cite
Issue
Section
License
All writing in this journal is the sole responsibility of the author. Jeinsa provides open access to anyone so that the information and findings in these articles are useful for everyone. Jeinsa can be accessed and downloaded for free, free of charge, following the 
Jeinsa : Jurnal Ekonomi Sidenreng Rappang is licensed under a Creative Commons Attribution 4.0 International License.
