The Relationship Between Internal Control and the Financial Statements’s Quality: Contingency Effect of Self-Actualization (Study at Dr. Hasan Sadikin General Hospital Bandung)

Authors

  • Veronica Christina*, Ani Nuraeni, Adinda Nazmila

Abstract

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.

Published

2020-10-17

Issue

Section

Articles