COMPETENCY AND QUALITY OF FINANCIAL REPORTING MANAGEMENT OF BLUD HOSPITALS IN WEST JAVA PROVINCE

Calidad y competencia de gestión de informes financieros de los hospitales BLUD en la provincia de Java Occidental

• R. PUSPITASARI Padjajaran University
• W. YADIATI Padjajaran University
• S. WINARNINGSIH Padjajaran University
• IRIYADI IRIYADI Institute of business and informatics kesatuan

Palabras clave: Competency of financial reporting managers, quality of financial statements, performance accountability

Resumen

Este estudio tiene como objetivo probar empíricamente si la competencia de los gerentes de informes financieros afecta positivamente la calidad de los estados financieros y la responsabilidad del desempeño. Los datos se recopilaron a partir de cuestionarios y entrevistas realizados en varios hospitales BLUD en la provincia de Java Occidental y se analizaron mediante SEM-PLS. A partir de los cuestionarios devueltos por 96 encuestados, los resultados muestran que la competencia de los gerentes de informes financieros tiene un efecto positivo directo en la calidad de los estados financieros, pero no tiene ningún efecto en la responsabilidad del desempeño. Pero, a través de su calidad, tienen un efecto positivo en la responsabilidad del desempeño.

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