PENGARUH EFEKTIVITAS AUDIT OPERASIONAL, PENGENDALIAN INTERNAL DAN PROFESIONALISME APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN RUMAH SAKIT

The purpose of this study was to determine whether the effectiveness of operational audits, internal control and professionalism of financial management personnel had an effect on the quality of hospital financial reports. This research is a causal comparative study with a quantitative approach. The data used in this study are primary data through answers to questionnaires from research respondents. Respondents of this study were financial management officers of Bengkulu hospital. To obtain data, field research techniques is used with documentation, namely collecting secondary data such as books, literature, leaflets and archives relating to the object of research, interviews to strengthen the arguments of the authors and distributing questionnaires. All data presentation and analysis used in this study used the assistance. For testing the questionnaire used analyzes of validity tests, reliability tests, classical assumption tests consisting of normality test, multicollinearity test and heteroscedasticity test. The results of this study indicate that the effectiveness of operational audits, internal control and professionalism has a significant effect on the quality of hospital financial reports.