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Abstract

The research aims to determine whether the Relevant Information, Reliable, and Understandable have a simultaneously effect on the Quality of Accounting Information. The obstacle faced by the self-funding hospital has not been solved because relatively the hospital management conducts two recording and reporting systems at 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 explain even predicts the Quality of Accounting Information at Bakti Timah Hospital, Pangkalpinang. The coefficients of determination R2 stated 0.982, which means The Relevant Information, Reliable and Understandable has ability by 98,2% explaining the Quality of Accounting Information.

Keywords

ACCRUAL BASIS CASH BASIS QUALITY OF ACCOUNTING INFORMATION Accounting Information System

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