FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI AKUNTANSI PADA RUMAH SAKIT BAKTI TIMAH PANGKALPINANG, BANGKA BELITUNG

Abstract

The research aims to determine whether the Relevant Information, Reliable and Understandable have a simultaneously effect towards the Quality of Accounting Information. The obstacle faced by selffunding hospital has not been solved because relatively the hospital management conducts two recording and reporting systems in the same time, namely; a) Accrual Basis and b) Cash Basis. In order to fulfill the applicable provisions, it’s been expected that the recording and reporting run parallel, independently therefore the creation of mutual control among them would be established instead of burdening for hospital staff. The result of this study shows the Relevant Information, Reliable and Understandable has a positive effect and simultaneously can explains even predicts the Quality of Accounting Information at Bakti Timah Hospital, Pangkalpinang. The coefficients of determination R2 stated 0.982, means The Relevant Information, Reliable and Understandable has ability by 98,2% explaining the Quality of Accounting Information.