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Andri Yulianto, Andri
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Journal : Advances in Managerial Auditing Research

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The Impact of Internal Audits on the Effectiveness of Hospital Internal Control Systems Yulianto, Andri; Mardiana, Rita
Advances in Managerial Auditing Research Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i2.789

Abstract

Purpose: This study aims to analyze the impact of internal audits on the effectiveness of the internal control system in the Nursing Department at the PT KBN Graha Medika General Hospital. Research Method: This study employed a quantitative, associative design. The sample consisted of 111 respondents selected through simple random sampling. Data were collected via an online questionnaire and analyzed using simple linear regression. Results and Discussion: Internal audits have a positive and significant impact on the effectiveness of internal control systems. This suggests that improvements in the quality of internal audit performance are accompanied by greater effectiveness of internal controls. However, their contribution remains limited, indicating that other factors are also at play. Implications: This study makes an empirical contribution by examining the role of internal audits in the operational context of nursing care. This topic has received limited attention in the literature. The findings confirm that internal audits serve as an evaluative mechanism for strengthening internal controls; however, their effectiveness depends on their implementation and support from other organizational factors. Originality: to examine the impact of internal audits on the effectiveness of internal control systems in the context of nursing operations in hospitals.
Co-Authors Adri, Asis Agustini, Hera Ahyani, Ahyani Arimadiyanti, Desi Aswadi, Fharis Apriza Broto Priyono Ciptawardhani, Hadisty Dita Rama Insyanda Dwi Novitasari, Mella Elfita Agustini Elmi Nuryati Guntoro Zain Ma`Rif Hana, Resi Hasyim, Dzul Istiqomah M. Yogi Riyantama Isjoni Mardiana, Rita Nurhalizah, Desy Prastikaningrum, Yulia Putri Rahmat Efendi Saputri, Nurwinda Sari , Senja Atika Septiasari, Yeti Shintya Putri, Ni Ketut Siti Nurlaili Triwahyuni Tiara Vanessa, Tiara Wahyu Widayati, Wahyu Widjatmoko, Eko Nugroho YUSNITA YUSNITA