Penerapan Good Governance dan Internal Control terhadap Quality of Financial Statements
DOI:
https://doi.org/10.35870/jemsi.v12i2.6218Keywords:
Good Governance, Internal Control, Quality of Financial StatementsAbstract
This study aims to analyze the influence of Good Governance and Internal Control on the Quality of Financial Statements of hospitals with BLU and BLUD status in South Sumatra Province, as well as to examine the differences in financial reporting quality between the two. This study aims to examine the contribution of each variable identified as the topic of discussion. This study specifically examines the contribution of internal controls and sound mechanisms. Employing a quantitative methodology, this research utilized purposive sampling to gather data from 53 respondents, including personnel from Finance, Budgeting, Internal Audit, and Financial Administration. The primary data were collected and analyzed through instrument testing, classical assumption testing, descriptive statistics, hypothesis testing, mean difference testing, and multiple linear regression. The results indicate that Good Governance has a significant positive effect on the Quality of Financial Statements, as shown by a t-value of 2.965, which is higher than the t-table value of 1.675. However, Internal Control does not contribute to the Quality of Financial Statements, as indicated by a t-value of 1.477, which is lower than the t-table value of 0.1675. Simultaneously, all independent variables have a significant effect on the Quality of Financial Statements, as evidenced by an F-value of 10.712, which is greater than the F-table value of 3.18, with a significance value of 0.001 (<0.05). Interestingly, there is no significant difference in the Quality of Financial Statements between Regional Public Service Agency (BLUD) hospitals and Public Service Agency (BLU) hospitals, as indicated by significance values of 0.629 and 0.620, both of which are greater than 0.05.
Downloads
References
Anto, L. O., & Yusran, I. N. (2023). Determinants of the quality of financial reports. International Journal of Professional Business Review, 8(3), e01331.
Arista, R., & Nurlaila, N. (2022). Pengaruh sistem pencatatan laporan keuangan terhadap optimalisasi kinerja karyawan pada perusahaan umum daerah (PUD) Pasar Kota Medan. SIBATIK Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan, 1(5), 585-594. https://doi.org/10.54443/sibatik.v1i5.66.
Atharrizka, N., Nurjanah, Y., & Andrianto, T. (2021). Pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kualitas laporan keuangan pemerintah daerah. Jurnal Informatika Kesatuan, 1(2), 107-118. https://doi.org/10.37641/jikes.v1i2.889.
Azri, R., & Ruslim, H. (2023). Pengaruh pengendalian internal, audit internal, dan good corporate governance (GCG) terhadap kualitas laporan keuangan. Co-Value Jurnal Ekonomi Koperasi dan Kewirausahaan, 14(7). https://doi.org/10.59188/covalue.v14i7.4010.
Ernawati, F. Y., & Budiyono, R. (2019). Pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan sistem pengendalian intern terhadap kualitas laporan keuangan rumah sakit umum di Kabupaten Blora. Jurnal Ekonomi Manajemen, 1(2), 86-94.
Gea, O. O., & Putra, R. R. (2022). Good corporate governance terhadap kualitas laporan keuangan dengan sistem informasi akuntansi sebagai variabel moderasi. Owner, 6(3), 1517-1525. https://doi.org/10.33395/owner.v6i3.992.
Jauhari, H., Sari, Y., & Dewata, E. (2019). Implementation of good governance, utilization of information technology, and reliability of government financial statements. Journal of Accounting and Strategic Finance, 2(2), 117-126. https://doi.org/10.33005/jasf.v2i2.59.
KNKG. (2014). Pedoman good corporate governance perbankan Indonesia. Komite Nasional Kebijakan Governance.
KNKG. (2022). Pedoman umum governansi sektor publik Indonesia (PUG-SPI). Komite Nasional Kebijakan Governansi.
Mulyanti, K., & Rahma, N. A. (2020). Pengaruh penerapan good corporate governance (GCG) terhadap kualitas laporan keuangan keuangan pada PT Iron Bird (Blue Bird Group). Logistic and Accounting Development Journal, 1(1), 42-53.
Nurcholis, M., & Sulistyowati, E. (2024). Pengaruh good governance, pengendalian internal, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan (Studi kasus pada RSUD Dr. Iskak Kabupaten Tulungagung). Journal of Sharia Economics, Banking and Accounting, 1(2), 101-115. https://doi.org/10.52620/jseba.v1i2.39.
Rahman, Y., Rahmawati, R., & Fauziannor. (2023). Pengaruh good governance, sistem pengendalian intern, dan kualitas sumber daya manusia terhadap kualitas laporan keuangan pada Rumah Sakit Umum Daerah H. Badarudin Kasim Tanjung Kabupaten Tabalong. Jurnal Ilmiah Ekonomi Bisnis, 9, 248-262.
Santika, I. P., Mustika, I. K., & Hari, N. L. K. (2022). Pengaruh kompetensi sumber daya manusia, standar akuntansi pemerintah, dan sistem pengendalian intern terhadap kualitas laporan keuangan. Journal of Applied Management Studies, 4(1), 24-36. https://doi.org/10.51713/jamms.v4i1.58.
Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. The Journal of Asian Finance, Economics and Business, 7(10), 795-802. https://doi.org/10.13106/jafeb.2020.vol7.n10.795.
Sunarya, A., Mauludina, I., & Silviana. (2024). The influence of implementing government accounting standards, government internal control systems, utilization of information technology and apparatus competence on the quality of West Java Provincial Government financial reports. International Journal of Social Science and Business, 8(1), 198-207. https://doi.org/10.23887/ijssb.v8i1.69679.
Utami, R. H. S., & Berliani, K. (2024). Pengaruh standar akuntansi pemerintah, good governance dan sistem pengendalian intern terhadap kualitas laporan keuangan. Jurnal Maneksi, 13(2), 265-273. https://doi.org/10.31959/jm.v13i2.2200.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Muhammad Ridho Ariansyah, Henny Yulsiati, Evada Dewata
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
