Jurnal Akuntansi dan Keuangan Indonesia
Vol. 11, No. 1

HUBUNGAN ASPEK POWER, PENERAPAN SISTEM PENGENDALIAN ADMINISTRATIF, AKUNTABILITAS, DAN EFISIENSI PROGRAM JAMINAN KESEHATAN

Prayudi, Made Aristia (Unknown)
Basuki, Hardo (Unknown)



Article Info

Publish Date
30 Jun 2014

Abstract

This study aims to investigate the effect of various aspects of power on administrative control system implementation, i.e. the Standard Operating Procedure (SOP) of a local health insurance program, as well as on its organizational consequences in the form of accountability and efficiency. The sequential explanatory strategy of mixed methods research is then used. Data from 86 physicians of 7 local public hospitals in Bali Province collected through survey using self-report questionnaires at quantitative stage and the transcript of an interview process conducted on qualitative stage was analyzed using Partial Least Square (PLS) and descriptive statistical technique, respectively. The results show that external pressure in the form of legal requirements significantly influences this type of administrative control system implementation. Moreover, the implementation of administrative control system is also shown to have a positive impact on accountability, while accountability itself displays full mediating effect on the positive relationship between the implementation of administrative control systems and efficiency.

Copyrights © 2014






Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...