WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Vol 2 No 2 (2023): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )

THE ROLE OF INTERNAL AUDIT, INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT AND INTEGRITY, IN IMPROVING OPTIMIZATION OF FRAUD PREVENTION AT HOSPITALS IN SIDOARJO

Jena Sarita (Universitas 17 Agustus 1945 Surabaya)
Hwihanus Hwihanus (Universitas 17 Agustus 1945 Surabaya)
Slamet Riyadi (Universitas 17 Agustus 1945 Surabaya)



Article Info

Publish Date
23 Dec 2023

Abstract

This research aims to determine the influence of internal control, internal audit, organizational commitment and integrity on fraud prevention at Hospital X in Sidoarjo. In this regard, to maximize rational, measurable and in-depth research results, this research uses quantitative methods. The data source in this research is a primary data source obtained from respondents from distributing questionnaires indirectly or utilizing existing communication media. Meanwhile, the sampling technique in the research used a probability sampling technique (single random sampling), namely a certain number of employees at Hospital X in Sidoarjo. Data obtained using a questionnaire processed using SPSS 23 for 43 employees of Hospital X Sidoarjo. So the results obtained are that internal audit has no significant effect on fraud prevention, internal control has a significant effect on fraud prevention, organizational commitment has a significant effect on fraud prevention, and Integrity has a significant effect on fraud prevention at Hospital X Sidoarjo.

Copyrights © 2023






Journal Info

Abbrev

ie

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) adalah jurnal terbitan Fakultas Ekonomi Universitas Wijaya Putra (UWP), terbit dua kali dalam setahun ( Juni dan Desember). WORLDVIEW fokus pada hasil penelitian empiris serta studi konseptual dan teoritis dalam bidang Ekonomi, Bisnis dan Sosial ...