The Impact of Changing Work Units into Public Service Agencies on the Financial Performance of Public Health Centers

Abd. Rahman, Kartini Kartini, Syamsuddin Syamsuddin

Abstract


This study aims to measure and analyze the effect of BLU financial management and human resource quality on financial performance and the effect of BLU financial management and human resource quality on financial performance moderated by the internal control system. The research method used is quantitative research. The objects of this study were all BLU community health centers in Soppeng Regency, South Sulawesi Province, with a total of 102 respondents consisting of the Head of the Health Center, Head of Administration, BLU Finance Officer, Recipient Treasurer, BLU Spending Treasurer, and Accounting System Operator. Data collection was carried out by distributing questionnaires and testing the research hypothesis using the IBM Statistical Package for Social Sciences (SPSS) analysis tool with the Moderate Regression Analysis (MRA) technique. The results of the study show that BLU financial management and the quality of human resources have a positive and significant effect on financial performance. In addition, it was found that the internal control system can strengthen the moderating effect of BLU financial management and the quality of human resources on financial performance.


Keywords


BLU Financial Management, Quality of Human Resources, Financial Performance, Internal Control System.

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DOI: http://dx.doi.org/10.52155/ijpsat.v36.2.4962

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