How to Build a Quality of Community Health Center Financial Statement?
International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
www.ijsr.net | Open Access | Fully Refereed | Peer Reviewed International Journal

ISSN: 2319-7064

Research Paper | Accounting | Indonesia | Volume 7 Issue 9, September 2018

How to Build a Quality of Community Health Center Financial Statement?

Ardhya Yudistira Adi Nanggala, Muhammad Miqdad, Whedy Prasetyo

This research use mix method. It was done in two stages. The first stage is quantitative method. Hypothesis were test with multiple regression. In second stage is qualitative method. Data collection used focus group discussion. The result show professionalism and role of inspectorate function has positive effects on the quality of financial statements. In qualitative result, culture and information technology have no effect due to regulation and the use of software that is not optimal.

Keywords: culture, information technology, quality of financial statements, professionalism, inspectorate

Edition: Volume 7 Issue 9, September 2018

Pages: 297 - 301

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How to Cite this Article?

Ardhya Yudistira Adi Nanggala, Muhammad Miqdad, Whedy Prasetyo, "How to Build a Quality of Community Health Center Financial Statement?", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=ART2019773, Volume 7 Issue 9, September 2018, 297 - 301

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