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AGSTRIDA SALSABIL SUKMI
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ANALISIS FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD PENGADAAN BARANG/JASA PADA RUMAH SAKIT UMUM MILIK PEMERINTAH DI WILAYAH KABUPATEN BANYUMAS
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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