AKSESIBILITAS LAPORAN KEUANGAN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERATING PADA RSUD SYEKH YUSUF KABUPATEN GOWA

Sumarni, 2022 Accessibility Report Finance Quality of Financial Reports on Regional Financial Management Accountability with Internal Control as a Moderating Variable at Syekh Yusuf Hospital, Gowa (supervised by Sylvia dan Andi Ririn Oktaviani).
This study aims to determine and analyze: accessibility of financial management and quality of financial reports, internal control as a moderator of financial management accountability at Syekh Yusuf Hospital, Gowa Regency.
The approach to this study uses a moderated regression analysisi method. The research was conducted from April to April with May 2022. The research population is
all hospital employees Syekh Yusuf, numbering 489 people. The samle selection in this study was carried out using the saturated sampling method (census), namely by determining not all of the population was sampled, the total sample was 35 employees. Based on the results of the t test analysis, it can be concluded as follows (1).
There is a partially significant effect (X1) on (Y), where the t or partial test value is obtained at 4.435 with a significant value or p <0,05 (2) there is a partially significant effect (X2) on (Y), where the value the t test was obtained for 4.417 with a significant value 4.417 with a significant value p <0,05(3) there was a partially significant effect on the interaction (X1X2) on (Y), where the test value was obtained for 3.307 with a significant value p <0,05. F. Based 5.945 was obtained with a significant level of 0.017, so the regression model can be used to predict Financial Management Accountability in
Syekh Yusuf Hospital. The results of the F test on the second regression obtained an F statistics value of 4.843 with a significant sip level of p 0.004. Then the second
regression model can be used to predist Financial Reporting Accountability at Syekh Yusuf Hospital. The test results for the coefficient of determination (Xi), (Xa) and interaction (X;X2) for (Y) obtained a coefficient of determination (R) of 0.862.