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The Influence of Leader Commitment on the Quality of Financial Statements and Its Impact on the Performance Accountability of BLUD Hospitals in West Java Province
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| Author:
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RATIH PUSPITASARI, WINWIN YADIATI, SRIHADI WINARNINGSIH, IRIYADI
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| Abstract:
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Regional Public Service Agency (BLUD) hospital as a public service must have a management system readiness, including financial management. In practice, BLUD hospitals still face various problems, including the commitment of the leader. This study aims to prove empirically whether leadership commitment has an effect on the quality of financial reports that has an impact on performance accountability. Through a questionnaire instrument, several BLUD hospitals in West Java Province, with 96 respondents, were used to collect data. The data were analyzed using the SEM-PLS approach. The results showed that leadership commitment has a positive and significant effect on the quality of financial reports and the accountability of its performance, both directly and indirectly. Empirically, this study's findings add to the limitations of the research literature on the commitment of BLUD Hospital leaders in West Java province.
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| Keyword:
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Leader Commitment, Quality of Financial Statements, Performance Accountability.
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| EOI:
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-
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| DOI:
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https://doi.org/10.31838/ijpr/2020.12.04.491
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| Download:
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Request For Article
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