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AGSTRIDA SALSABIL SUKMI

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal proses pengadaan barang/jasa, profesionalisme auditor internal, kultur organisasi, dan komitmen organisasi terhadap pencegahan fraud pengadaan barang/jasa pada Rumah Sakit Umum milik Pemerintah di Wilayah Kabupaten Banyumas. 
Data penelitian bersumber dari 30 orang karyawan bagian pengadaan di Rumah Sakit Umum Milik Pemerintah di Wilayah Kabupaten Banyumas. Metode pengumpulan data dilakukan dengan menyebar kuisioner, tinjauan pustaka,dan copy data. Data penelitian dianalisis menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa maisng-masing variable pengendalian internal proses pengadaan barang/jasa dan profeisonalisme auditor internal berpengaruh positif signifikan terhadap pencegahan fraud pengadaan barang/jasa dan variable kultur organisasi serta komitmen organisasi masing-masing berpengaruh positif signifikan terhadap hubungan pengendalian internal proses pengadaan barang/jasa dengan pencegahan fraud pengadaan barang/jasa, serta terhadap hubungan profesionalisme auditor internal terhadap pencegahan fraud pengadaan barang/jasa.

Abtrak (Bhs. Inggris)

The   purpose   of   this  study  was   to   determine   the   influence   of   the   internal   control   in  goods/services       procurement       process,    professionalism      of    the   internal    auditor,  organizational      culture,    and   organizational     commitment       to   fraud    prevention     in  goods/services   procurement   at   Government   Public   Hospital   in   Kabupaten   Banyumas  region. 
This study used data from 30 respondents who involved in the procurement process of  goods/services   in   the   Governement   Public   Hospital   in   Kabupaten   Banyumas   region.  Datas   are   obtained   from   questionnaire,   prior   research,   and   copy   data.   The   data   was  analyze   using   path   analysis.   The   result   of   this   study   show   that   each   of   the   internal  control in goods/services procurement process variable and the professionalism of the  internal   auditor   variable   had   the   positive  and   significant   effect   to   fraud   prevention   in  goods/services       procurement,    meanwhile      each     of   the organizational      culture    and  organizational     commitment       as  intervening   variable   had   the  positive   and  significant  effect towards the relation between the internal control in goods/services procurement  process   and   fraud   prevention   in   goods/services   procurement,   as   well   as   towards   the  relation   between   the   professionalism   of   the   internal   auditor   and   fraud   prevention   in  goods/services procurement.

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