DETERMINANTS THE QUALITY FINANCIAL REPORTS OF REGIONAL PUBLIC SERVICE AGENCY (BLUD)

This research aims to examine the factors that influence the quality of Regional Public Service Agency (BLUD) financial reports, namely the quality of human resources, internal control, compliance with SAP, information technology, and professionalism. This research uses the META analysis technique with a sample of articles published in Indonesian national journals. Empirical evidence finds that the good quality of Regional Public Service Agency (BLUD) financial reports is represented by competent human resources, use of information technology, compliance with SAP implementation, an effective integrated internal control system and the professionalism of financial management officials have a strong relationship. towards improving the quality of BLUD financial reports. The results of this research also confirm that these variables consistently have a positive effect on the quality of BLUD financial reports.