PENGARUH PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP PENCEGAHAN FRAUD (Studi Kasus pada Rumah Sakit Dr. Amino Gondohutomo)

Abstract

The present study aims to examine the effect of internal control system and audit committee on fraud prevention with case study in RS Dr. Amino Gondohutomo. To collect data of this study, survey questionnaires are used with sample selection using purposive sampling method. From 106 questionnaires were given to staff in Finance Department, Internal Control System Department, Procurement of Goods Department, Administratio, BPJS, Medical Records, Medical Committee, snd Audit Committee in RS Dr. Amino Gondohutomo, questionnaires with complete answers were 76 questionnaires (71%). Their responses are analyzed using Statistical Package for Social Sciences. These analysis results reveal that internal control system and audit committee significantly affects to fraud prevention. The affects are positive which means the more intense and well performed internal control system and audit committee, will lead to a better fraud prevention.