THE EFFECT OF EXPENDITURE TREASURER ROLE ON THE QUALITY OF FINANCIAL STATEMENTS IN THE REGIONAL PUBLIC SERVICE AGENCY OF HEALTH SERVICES IN BANDUNG DISTRICT
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Date
2020
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International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
Abstract
This study aims to determine the effect of the role of the expenditure treasurer on the quality of
financial reports in the regional public service agency of health services in Bandung District The background
of this research is that there is still a recording error that is carried out by the treasurer of expenditure so that it
affects the financial statements. The method used in this study is explanatory research using simple regression
analysis. The coefficient of determination and hypothesis testing use t test and data processing assisted by SPSS
software. The sample in this study is based on purposive sampling method. In this study the number of samples
examined were 31 public service agencies in the health service area in Bandung District with a total of 31
respondents. The results of this study indicate that the role of expenditure treasurer has a significant effect on the
quality of financial statements. In addition, the role of the expenditure treasurer was able to influence the quality of
the financial services report of the health service public services in Bandung District.
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Keywords
The Role of the Expenditure Treasurer, Quality of Financial Statements