How to Build a Quality of Community Health Center Financial Statement?

This research use mix method. It was done in two stages. The first stage is quantitative method. Hypothesis were test with multiple regression. In second stage is qualitative method. Data collection used focus group discussion. The result show professionalism and role of inspectorate function has positive effects on the quality of financial statements. In qualitative result, culture and information technology have no effect due to regulation and the use of software that is not optimal.