PENGARUH WHISTLEBLOWING SYSTEM, PERAN PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA RUMAH SAKIT RUJUKAN PASIEN COVID-19 KOTA MADIUN

Irinda Fazera Tama, Anggita Langgeng Wijaya, Puji Nurhayati

Abstract


This study aims to determine the influence of the whistleblowing system, the role of internal control, organizational culture on fraud prevention at the covid-19 referral hospital in Madiun City. The object of this research is the Regional General Hospital Dr. Soedono Madiun. The population of this study was the Covid-19 team at Dr. Soedono Hospital Madiun. Sampling in this study using purposive sampling method which produces a sample of 69 samples. The data used is the primary data of the questionnaire. The hypothesis in this study was tested using multiple linear regression method. The results of this study indicate that the whistleblowing system has no effect on fraud prevention at RSUD Soedono Madiun. Internal control has a negative and significant effect on fraud prevention at RSUD Soedono Madiun, this means that the higher the internal control, the higher the level of complexity, thereby reducing efforts to prevent fraud. Organizational culture has a positive and significant effect on fraud prevention at RSUD Soedono Madiun.

Keywords: Whistleblowing system, Internal Control, Organizational Culture, Fraud Prevention


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