Browsing by Author "Nazmila, Adinda"

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    THE RELATIONSHIP BETWEEN INTERNAL CONTROL AND THE FINANCIAL STATEMENTS’S QUALITY: CONTINGENCY EFFECT OF SELF-ACTUALIZATION (Study at Dr. Hasan Sadikin General Hospital Bandung)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Christina, Veronica; Nuraeni, Ani; Nazmila, Adinda
    This study aims to explain the variation in the quality value of the financial statements of the Dr. Hasan Sadikin Central General Hospital (RSUPHS) in Bandung. In this study, what is considered to be the cause of the poor quality of financial reports is internal control that interacts with individual personalities. In this study, personality is viewed from the perspective of self-actualization. Self-actualization is someone's need to be able to become what he wants according to his potential. This research is an explanatory study in which data collection uses a questionnaire. The questionnaire was given to 66 employees relating to financial reporting and internal control. Data processing uses statistical moderated regression analysis with residual values. The results showed that self-actualization did not moderate the effect of internal control on the quality of financial reports. however, together with internal control, self-actualization contributes to variations in audit quality.