Research Paper
Year: 2022 | Month: October | Volume: 9 | Issue: 10 | Pages: 358-369
DOI: https://doi.org/10.52403/ijrr.20221043
The Effect of Implementation of ISAK 35, Internal Control System, Medical Infrastructure and Competency of Structural Officers on the Quality of Financial Reports in General Hospital in Deli Serdang Regency with Organizational Commitment as Moderator
Ayu Andira1, Idhar Yahya2, Keulana Erwin3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Ayu Andira
ABSTRACT
The purpose of this study was to determine and analyze the effect of the implementation of ISAK 35, internal control system, medical infrastructure and competence of structural officials on the quality of the financial statements of the General Hospital in Deli Serdang Regency. In addition, this study also aims to determine whether organizational commitment can be used as a moderating variable in this research model.
This research is a type of causal associative research. The samples of this study were respondents from 26 General Hospitals in Deli Serdang Regency. Data collection techniques carried out in this study used documentation and observation techniques. Meanwhile, the analytical technique used in this study uses structural equation analysis (SEM).
The results obtained in this study indicate that the implementation of ISAK 35, the internal control system and the competence of structural officers have a positive and significant influence on the quality of the financial statements of the General Hospital in Deli Serdang Regency. Meanwhile, medical infrastructure does not affect the quality of financial reports. The other results of this study indicate that organizational commitment can moderate the influence of the internal control system and the competence of structural officials on the quality of the financial statements of the General Hospital in Deli Serdang Regency.
Keywords: ISAK 35 implementation, internal control system, medical infrastructure, structural officer competence, organizational commitment and quality of financial reports.
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