KUALITAS LAPORAN KEUANGAN DAN GOOD HOSPITAL GOVERNANCE: LITERATURE REVIEW

Abstrak

Kualitas laporan keuangan rumah sakit mencerminkan akuntabilitas dan transparansi pengelolaan sumber daya publik yang sangat dipengaruhi oleh penerapan tata kelola yang baik. Data Kementerian Kesehatan RI mencatat sekitar 10,5 persen rumah sakit di Indonesia belum terakreditasi, sementara temuan Badan Pemeriksa Keuangan menunjukkan masih terdapat kelemahan pengendalian transaksi keuangan pada badan layanan umum daerah rumah sakit, sehingga isu tata kelola menjadi krusial untuk dikaji. Penelitian ini bertujuan mengkaji konsep, lima prinsip pokok, pola hubungan, strategi implementasi, serta kesenjangan penelitian mengenai keterkaitan antara good hospital governance dan kualitas laporan keuangan melalui pendekatan literature review. Metode yang digunakan adalah tinjauan pustaka sistematis terhadap sepuluh artikel ilmiah nasional dan internasional relevan yang diperoleh dari Google Scholar dan ScienceDirect. Hasil kajian menunjukkan bahwa good hospital governance, yang dibangun di atas prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran, berpengaruh signifikan terhadap kualitas laporan keuangan, baik langsung maupun melalui mediasi pengendalian internal dan kompetensi sumber daya manusia. Strategi penerapan yang efektif mencakup penguatan pengawasan internal, peningkatan kompetensi SDM, integrasi teknologi informasi, serta kepatuhan regulasi. Kesenjangan penelitian ditemukan pada aspek generalisasi lintas jenis rumah sakit, faktor kontekstual kelembagaan, serta integrasi kebijakan kesehatan dengan transformasi digital. Penelitian ini diharapkan memperkaya khazanah akuntansi sektor kesehatan dan menjadi rujukan bagi pengambil kebijakan dalam memperkuat tata kelola rumah sakit di Indonesia.

The quality of hospital financial reports reflects the accountability and transparency of public resource management, heavily influenced by the implementation of good governance. Data from the Indonesian Ministry of Health indicate that approximately 10.5 percent of hospitals nationwide remain unaccredited, while findings from the Supreme Audit Board reveal weaknesses in financial transaction controls within regional public service agency hospitals, underscoring the urgency of examining hospital governance. This study examines the concepts, five core principles, relationship patterns, implementation strategies, and research gaps concerning the association between good hospital governance and financial reporting quality through a literature review approach. The method employed was a systematic review of ten relevant national and international scholarly articles obtained from Google Scholar and ScienceDirect. The results indicate that good hospital governance, built upon transparency, accountability, responsibility, independence, and fairness, significantly influences financial reporting quality, both directly and through the mediation of internal control and human resource competence. Effective implementation strategies include strengthening internal oversight, enhancing human resource competence, integrating information technology, and ensuring regulatory compliance. Research gaps were identified regarding generalization across hospital types, institutional contextual factors, and integration of health policy with digital transformation. This study is expected to enrich healthcare sector accounting literature and serve as a reference for policymakers strengthening hospital governance in Indonesia.