Pengaruh Penatausahaan Keuangan, Gaya Kepemimpinan, dan Kinerja Pelayanan terhadap Kualitas Laporan Keuangan di Rumah Sakit Blu

Abstract

This study aims to analyze the influence of financial administration, leadership style, and service performance on the quality of financial reports in public service agency (BLU) hospitals. The population of this study is all staff or employees who are active at Bhayangkara Level II Hospital Medan. The total sample of the study was 76 people. The types of data used are primary data and secondary data where primary data is carried out by distributing questionnaires and secondary data is obtained from the official website of Bhayangkara Level II Hospital Medan. The analysis methods used are classical assumption test, multiple linear regression and hypothesis test.Based on the results of data processing using hypothesis tests, it was shown that the influence of financial administration, leadership style, and service performance had a significant effect on the quality of financial reports at BLU hospital. The results of this study also show that financial administration, leadership style, and service performance have a significant simultaneous effect on the quality of financial reports in BLU hospital.