The Effect of Hospital Management Information System Performance on Hospital Financial Reports Quality Moderated by Human Resources Competence: An Empirical Study at DKI Jakarta Province’s X Hospital

Abstract

This research is aimed at, first, observing the impacts of the hospital management information system on the financial reports quality of Hospital X. Second, observing the impacts of hospital management information system performance on the financial report quality at Hospital X as moderated by HR competence. The research applied the quantitative method. Three variables were applied to this study, namely independent variable, namely hospital management information system performance. The moderation variable applied was HR competence and the dependent variable applied to this study was Financial Report quality. Its population includes all accounting and IT unit staff with 82 samples. Structural Equation Modeling (SEM) data analysis technique was applied during the data analysis process, whereas for the data input process, the study used SmartPLS software. The research results show that Hospital Management Information System Performance has an impact on the Financial Report Quality and Hospital Management Information System Performance has no impact on Financial Report Quality as moderated by HR competence.