PENCEGAHAN FRAUD PENGADAAN BARANG/JASA DAN IMPLIKASINYA TERHADAP KINERJA KEUANGAN (Studi pada Rumah Sakit Umum Daerah di Kabupaten Banyumas)

Abstract

This study analyzes the factors that influence fraud prevention procurement of goods/services as well as its implications on financial performance. There are several facts relating to fraud procurement of goods/services in Indonesia, especially fraud in the health sector in Banyumas Regency. Object of this research is the fraud prevention of procurement of goods/services, financial performance, internal control, suitability of compensation, and organizational commitment. The data analysis technique used is multiple regression to examine the first and second models, and simple regression to examine the third models. This study found evidence that supports and that in contrast to some previous studies, related to the factors that influence fraud prevention goods/services procurement and financial performance. The findings in this study are: 1) internal control effect on fraud prevention procurement of goods/services, 2) the suitability of the compensation effect on fraud prevention procurement of goods/services, 3) the organization's commitment does not affect to the prevention of fraud procurement of goods/services, 4) internal control has no effect on the financial performance, 5) the suitability of compensation does not affect the financial performance, 6) organizational commitment influence on financial performance, 7) fraud prevention procurement of goods/services affect the financial performance.
Keywords: internal control, suitability of compensation, organizational commitment, procurement fraud prevention, financial performance