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All Journal JURNAL RELASI STIE MANDALA JEMBER Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Journal Of World Science Jurnal Ilmu Ekonomi Mulawarman (JIEM) Jurnal Ilmu Akuntansi Mulawarman (JIAM) ABDIMU Jurnal Pengabdian Kepada Masyarakat Relasi : Jurnal Ekonomi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Set Asmapane
Universitas Mulawarman
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Journal : Journal Of World Science

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The Effect of Internal Control System Implementation and Compensation Suitability on Fraud Prevention with Inspectorate Examination as an Intervening Variable Asmapane, Set; Risma Deviyanti, Dwi; Norsita, Mega; Wulandari, Dwi
Journal of World Science Vol. 3 No. 7 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i7.682

Abstract

The importance of implementing an internal control system and the appropriateness of compensation in preventing fraud in hospitals. In the health sector, especially hospitals, fraudulent practices such as asset embezzlement, corruption, and fraudulent financial statements often occur, which are detrimental to the state and society. This study aims to analyze and prove the effect of the implementation of the internal control system and the suitability of compensation on the prevention of fraud by inspectorate examination as an intervening variable at the Eye Hospital of the Regional Public Service Agency of East Kalimantan Province. The research method used is quantitative with primary data sources. The sample of this study is 60 employees of the East Kalimantan Provincial Eye Hospital. Data is collected through questionnaires distributed using Google Forms. The data analysis technique used is the Partial Least Squares-Structural Equation Model (PLS-SEM). The results showed that the implementation of the internal control system and inspectorate inspection had a positive and significant effect on fraud prevention, while the appropriateness of compensation had no effect on fraud prevention. In addition, the implementation of the internal control system has a significant effect on the prevention of fraud through the inspectorate's inspection, while the appropriateness of compensation has no effect on the prevention of fraud through the inspectorate's inspection. The implications of this study show that hospitals need to strengthen the internal control system and improve the inspection function of the inspectorate to reduce the risk of fraud.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Gafur Abdul Gafur Aditya Awaludin Afridho Basugis Agus Iwan Kesuma Aisa Aisa Ajeng Kawitaning Negari Alifia Ayu Syabana Ananta, Joshua Tingang Anida Asri Putri Anis Rachma Utary Anis Rachma Utary Anisa Abubakar Lahjie Anisa Kusumawardani Annisa Abubakar Lahjie Aprillia, Noor Rahmi Arie Suwardana Aris Gunawan Avinda Agustina Firnaliyanti Awaludin, Aditya Ayu Nurrindah Ayu Pratiwi Bramantika Oktavianti Bramantika Oktavianti Cahyani, Risa Maudy Devin Winalda Pratama Dhina Mustika Sari Dhina Mustika Sari Djoko Setyadi Dwi Wulandari Eman Eileen Melisa Fachry Abda El Rahman Fahlevi, Rido Raiza FAHRI Fajar Rahman Falensia Falensia Falensia, Falensia Farah Dhiya Zulfa Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Fibriani Nur Khairin Fibriyani Nur Khairin Fina Maulidyani Fitri Wulandari Fitri Wulandari Fitria, Yunita Fitrika Dwi Nur Zannah florentina iin ude Gerry Hasransyah Gunawan, Aris Hartojo Fellisia Ersa hasniar hasniar Hasniar Hasniar, Hasniar Hasransyah, Gerry Hendra Budiawan Ibnu Abni Lahaya Ida Ayu Dita Prahasanita Ilham Ramadhan Kalle Indra Suyoto Kurniawan Indri Kristiani Iskandar Iskandar Iskandar Iskandar Jesti Anastasia Pasanna Jumantan Jumantan Jumantan Karnita Marcesarya Khairin, Fibriani Nur Kristiani, Indri Lahjie, Anisa Abubakar Ledy Setiawati Lestianingrum, Ekiro Maulidyani, Fina Melisa, Eman Eileen Mildayanti Mildayanti Moa Bora, Ferdinandus Muayyanah, Siti Muhammad Abadan Syakura Muhammad Ikbal Muhammad Ilham Muhammad Subhan Musviyanti Musviyanti Nardi Nardi Negari, Ajeng Kawitaning Nihayah Nihayah Noor Rahmi Aprillia Noprilia, Raegita Gita Norsita, Mega Novita Sari Novita Sari Novita Yulida Novitasari Tuani Siahaan Pratama, Devin Winalda Putri Maghfirah Vidhiyanty Putri, Anida Asri Raden Priyo Utomo Raden Priyo Utomo Raegita Gita Noprilia Rezkiyanti, Nur Alfiah Rido Raiza Fahlevi Riska Vitria Khoironi Risma Deviyanti, Dwi Rita Septiani Rita Septiani, Rita Rizka Dwi Jayanti Roid Semsemi Rusdy Setiawan Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Rusliansyah Samuel Igo Sari Oktaviani Semsemi, Roid Siahaan, Novitasari Tuani Sihandayani, Yurika Siti Maesaroh Siti Maesaroh Siti Muayyanah Situmorang, Saoloan Sri Mintarti Sri Rosiana Bandong Galla Subah Subah Suwardana, Arie Syamsiar, Syamsiar ude, florentina iin Ungau, Marilos Veny Marlia Windi Rifai Wulan Iyhig Ratna Sari Wulan Sari, Wulan Yana Ulfah Yanti, Yulia Febri Yoremia Lestari Yoremia Lestari Yoremia Lestari Br. Ginting Yoremia Lestari Ginting Yuli Susanti Yuli Susanti Yuliana Yuliana Yunita Fitria Yurika Sihandayani Zannah, Fitrika Dwi Nur Zulfi Nur Risqi Zulfie Nur Risqi Zulkharis Syafitri