Effect of revenue leakages on revenue generation of Nigerian tertiary hospitals in north-east Nigeria

Purpose: This paper examines the effect of revenue leakages on revenue generation of Nigerian tertiary hospitals in Northeast Nigeria. Methodology: The study employed quantitative research approach using primary data. The data was collected via questionnaire. A total of 590 revenue staff from 13 federal tertiary hospitals in Northeast Nigeria made up the population of the study. Krejcie and Morgan formula was used to arrive at a sample size of 234. Partial Least Square-Structural Equation Model (PLS-SEM) path modeling was used to assess both the measurements and structural model evaluation. Results and conclusion: This study found that staff attitude, accountability, supervision, and information technology positively affect revenue generation in Nigerian tertiary hospitals, while perceived corruption negatively affects it, connivance was found to be insignificantly related to the revenue generation among tertiary hospitals in Northeast Nigeria. Therefore, this study concludes that, revenue leakages have significant impact on the revenue generation of tertiary hospitals in Northeast Nigeria. Implication of findings: Accordingly, Hence, the study recommends that, the federal government put more effort to address leakages in Nigerian tertiary hospitals through reforms, more openness and fortified institutional frameworks. The findings have implication for researchers, policy makers and management of tertiary hospitals in Nigeria.