Email this article Determinan Kualitas Informasi Keuangan pada Entitas Kesehatan: Peran Mediasi Sistem Informasi Akuntansi
Abstract
Latar Belakang: Informasi keuangan yang berisikan penjelasan tentang kinerja perusahaan harus andal, artinya penyajian harus jujur dan substansial. Menariknya, Indonesia Corruption Watch menyatakan bahwa dalam kurun waktu 2010-2016 ditemukan 219 kasus korupsi pada entitas kesehatan dengan 519 orang tersangka dan kerugian negara mencapai Rp 890 Miliar. Berangkat dari temuan tersebut, dapat dinyatakan bahwa informasi keuangan yang disajikan oleh entitas kesehatan belum sepenuhnya menggambarkan informasi yang berkualitas.
Tujuan: Penelitian ini bertujuan untuk menguji pengaruh ketersediaan dan fungsi software serta ketersediaan dan fungsi jaringan komunikasi terhadap kualitas informasi keuangan dengan kualitas sistem informasi akuntansi sebagai variabel pemediasi.
Metode Penelitian: Penelitian menggunakan desain survei kuesioner dalam pengujian hipotesis. Sebanyak 79 responden berpartisipasi dalam penelitian. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria responden telah bekerja minimal satu tahun dan berpendidikan minimal diploma. Lebih lanjut, penelitian menerapkan teknik analisis SEM-PLS menggunakan software SmartPLS 3.0 dalam menguji hipotesis penelitian.
Hasil Penelitian: Hasil penelitian menunjukkan bahwa ketersediaan fungsi software dan kualitas sistem informasi akuntansi berpengaruh posistif terhadap kualitas informasi keuangan, sedangkan ketersediaan dan fungsi jaringan komunikasi tidak berpengaruh terhadap kualitas informasi keuangan. Kualitas sistem informasi akuntansi memediasi variabel ketersediaan dan fungsi software terhadap kualitas informasi keuangan, namun tidak memediasi variabel ketersediaan dan fungsi jaringan komunikasi.
Keaslian/Kebaruan Penelitian: Penelitian ini jarang dilakukan pada entitas kesehatan terlebih di Indonesia sehingga hasil penelitian akan menambah literatur dan wawasan baru terlebih dalam mengeksplorasi peran mediasi dari sistem informasi akuntansi.
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DOI: https://doi.org/10.18196/rabin.v7i1.19077
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