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Muhammad Fadila Laitupa
Department of Accounting, Faculty of Economics and Business, Pattimura University
Social Sciences

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Fraud In The Provision of Health Services In Hospitals During The Covid-19 Pandemic: The Government Sector Elna Marsye Pattinaja; Fanny Monica Anakotta; Hempry Putuhena; Muhammad Fadila Laitupa; Sujatmiko Wibowo
Khazanah Sosial Vol 5, No 1 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.673 KB) | DOI: 10.15575/ks.v5i1.24007

Abstract

Fraud is currently rife, not only in the private sector but also in the government sector. The government sector, which is the central point in this research, is the world of health, especially hospitals, related to procuring goods and services for covid 19. This study aimed to analyze the factors that affect the procurement of goods and services during the covid 19 pandemic. This casual-comparative research type is research with the characteristics of the problem in the form of a cause-and-effect relationship between two or more variables. The study was conducted at six government hospitals in Maluku Province. The study results indicate significant fraud related to procuring goods and services for covid 19. Thus, the quality of the committee, systems and procedures, environment, internal control, and organizational commitment affect the prevention of fraud in procuring goods in hospitals in Maluku province, Indonesia.
Going Concern Audit of Manufacturing Companies: A Study Before and During the Covid-19 Pandemic Muhammad Fadila Laitupa; Elna Marsye Pattinaja; Sukma Rahmi Ayu Patty
Khazanah Sosial Vol 5, No 2 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.464 KB) | DOI: 10.15575/ks.v5i2.25487

Abstract

This study aims to determine the effect of Profitability, Leverage and Company Growth on the receipt of going concern audit opinions before and during the Covid-19 pandemic. Research using exploratory study with the type of data used is quantitative data. Population data in this study for 2019-2020 from manufacturing companies listed on the Indonesian Stock Exchange (IDX). Research data that was dialyzed amounted to 238 of 119 samples of manufacturing companies. Purposive sampling is one of the techniques used in research for sampling. The sampling technique used purposive sampling with data analysis techniques, namely descriptive statistics and logistic regression. Based on the results of this study shows that (1) Profitability before the COVID-19 pandemic did not affect the acceptance of Going concern audit opinions, (2) Profitability during the Covid-19 pandemic affected the receipt of Going Concern Audit Opinions, (3) Leverage before the COVID-19 pandemic does not affect the going concern audit opinion, (4) Leverage when the COVID-19 pandemic affects the going concern audit opinion, (5) Company growth before the COVID-19 pandemic does not affect the going concern audit opinion, (6) Company growth during the COVID pandemic -19 does not affect the going concern audit opinion.
Co-Authors Elna Marsye Pattinaja Fanny Monica Anakotta Hempry Putuhena Sujatmiko Wibowo Sukma Rahmi Ayu Patty