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PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DI RUMAII SAKIT ADVENT BANDUNG

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ABSTRACT THE INFLUENCE OF SYSTEM INTERNAL CONTROLL TOWARD FINANCIAL STATEMENT QAALITY AT BANDUNG ADVENTIST HOSPITAL The Objective of this research is to understand and analyze implementation of Internal Controlling Systen, Quality of Financial Statement and lhe influence of Internal Connolling System concerning Financial Statement Quality at Bandung Advenlist Hospital. The object of research is the Internal Controlling System and Quality of Financial Statement al Bandung Adventist Hospital. Research makes use /rom the total population of 50 employees from Financial, Office and Marketing deparlment. Internal control as independent variable, divided into four importanl elements there are, olganization slruclure, otorization system and recording, heahhy praclice and relevant and honest employee. Quality of Financial Statement as dependent variable is qualfied of fnancial statement which has main characteristics like understandable, releyanl, reliable and comparable. Research use qualitative and quantitative method and lce ,SPSS multiple regression & path analysis. Ihe result of research show that simultaneously internal control system influence signifcant with financial statemenl quality, and show thal partial direct inJluence signifcant al variable olorization system and recording, relevanl and honest employee with financial Statement qualily. lyith path analysis, was found that 65%o of Internal control system influential concerning Financial Stotement Qrulity and 35 o% influential by other variable outside of model. Implementation of Internal Control System and Financial Statement quality at Bandung Adventist Hospital, show at good condilion even lhough organization stntcture variable and healthy practice of Internal control system must be enhance.