Competency and quality of financial reporting management of Blud hospitals in west Java Province
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| Formato: | Artículo científico |
| Lenguaje: | en |
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Universidad del Zulia
2021
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| _version_ | 1876490413002457088 |
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| author | R. PUSPITASARI |
| author_facet | R. PUSPITASARI |
| contents | Competency and quality of financial reporting management of Blud hospitals in west Java Province R. PUSPITASARI W. YADIATI S WINARNINGSIH IRIYADI Política hospitals performance accountability quality of financial statements Competency of financial reporting managers This study aims to empirically prove whether the competency of financial reporting managers positively affects the financial statements' quality and performance accountability. Data were collected from questionnaires and interviews conducted at a number of BLUD hospitals in West Java Province and analyzed using SEM-PLS. from the returned questionnaires of 96 respondents, and the results show that the competency of financial reporting managers has a direct positive effect on the quality of financial statements but has no effect on performance accountability. But, the quality has a positive effect on performance. 2021 artículo científico 1316-5216 https://www.redalyc.org/articulo.oa?id=27968020005 https://www.redalyc.org/journal/279/27968020005/ https://www.redalyc.org/journal/279/27968020005/html/ https://www.redalyc.org/journal/279/27968020005/27968020005.epub https://www.redalyc.org/journal/279/27968020005/movil https://doi.org/10.5281/zenodo.4969626 en http://www.redalyc.org/revista.oa?id=279 Utopía y Praxis Latinoamericana application/pdf Universidad del Zulia Utopía y Praxis Latinoamericana (República Bolivariana de Venezuela) Num.3 Vol.26 |
| format | Artículo científico |
| id | redalyc_27968020005 |
| institution | Redalyc |
| language | en |
| publishDate | 2021 |
| publisher | Universidad del Zulia |
| spellingShingle | Competency and quality of financial reporting management of Blud hospitals in west Java Province R. PUSPITASARI Política hospitals performance accountability quality of financial statements Competency of financial reporting managers Competency and quality of financial reporting management of Blud hospitals in west Java Province R. PUSPITASARI W. YADIATI S WINARNINGSIH IRIYADI Política hospitals performance accountability quality of financial statements Competency of financial reporting managers This study aims to empirically prove whether the competency of financial reporting managers positively affects the financial statements' quality and performance accountability. Data were collected from questionnaires and interviews conducted at a number of BLUD hospitals in West Java Province and analyzed using SEM-PLS. from the returned questionnaires of 96 respondents, and the results show that the competency of financial reporting managers has a direct positive effect on the quality of financial statements but has no effect on performance accountability. But, the quality has a positive effect on performance. 2021 artículo científico 1316-5216 https://www.redalyc.org/articulo.oa?id=27968020005 https://www.redalyc.org/journal/279/27968020005/ https://www.redalyc.org/journal/279/27968020005/html/ https://www.redalyc.org/journal/279/27968020005/27968020005.epub https://www.redalyc.org/journal/279/27968020005/movil https://doi.org/10.5281/zenodo.4969626 en http://www.redalyc.org/revista.oa?id=279 Utopía y Praxis Latinoamericana application/pdf Universidad del Zulia Utopía y Praxis Latinoamericana (República Bolivariana de Venezuela) Num.3 Vol.26 |
| title | Competency and quality of financial reporting management of Blud hospitals in west Java Province |
| topic | Política hospitals performance accountability quality of financial statements Competency of financial reporting managers |
| url | https://www.redalyc.org/articulo.oa?id=27968020005 https://www.redalyc.org/journal/279/27968020005/ https://www.redalyc.org/journal/279/27968020005/html/ https://www.redalyc.org/journal/279/27968020005/27968020005.epub https://www.redalyc.org/journal/279/27968020005/movil https://doi.org/10.5281/zenodo.4969626 |