PENGARUH KUALITAS PELAPORAN DAN PENGELOLAAN KEUANGAN TERHADAP AKUNTABILITAS PUBLIK PADA BLUD RUMAH SAKIT UMUM DAERAH dr. H. SOEMARNO SOSROATMODJO KABUPATEN BULUNGAN KALIMANTAN UTARA

Norlin Whang (Program Magister Manajemen, Universitas Fajar, Makassar)
Mujahid Mujahid (Universitas Fajar, Makassar)
Abdul Samad A (Universitas Fajar, Makassar)

Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Vol 5 No 2 (2026): Hal

This study aims to examine and analyze the influence of Financial Reporting Quality and Financial Management, both partially and simultaneously, on Public Accountability at the Regional Public Service Agency (BLUD) of dr. H. Soemarno Sosroatmodjo Regional General Hospital, Bulungan Regency, North Kalimantan. This type of research is associative quantitative. The population in this study consisted of 100 employees involved in the financial management of BLUD RSUD dr. H. Soemarno Sosroatmodjo, with a purposive sampling technique resulting in 80 respondents based on the Slovin formula calculation. Data collection was conducted through the distribution of questionnaires that had been tested for validity and reliability. The data analysis methods used were Multiple Linear Regression Analysis, t-test, F-test, and Coefficient of Determination with the assistance of SPSS. The results showed that Financial Reporting Quality partially has a positive and significant effect on Public Accountability; Financial Management partially has a positive and significant effect on Public Accountability; and Financial Reporting Quality and Financial Management simultaneously have a positive and significant effect on Public Accountability.