PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS LAYANAN PETUGAS RAWAT INAP RUMAH SAKIT PKU MUHAMMADIYAH KARANGANYAR PADA MASA PANDEMI COVID-19

Abstract

Hospitals have an important role in the implementation of health services for the community, therefore hospitals must strive to provide health services as well as possible. Hospitalization is one of the things that need to be considered in hospital services. Whereas, therefore, to support the effectiveness of inpatient services, it is necessary to pay attention to operational audits and hospital internal audits. The existence of internal control and operational audits to assess the level of effectiveness and efficiency of all activities is appropriate. The purpose of this study was to determine the effect of operational audits and internal audits on the effectiveness of inpatient services at PKU Karanganyar Hospital during the Covid-19 pandemic. The population of this research is PKU Muhammadiyah Karanganyar Hospital with a sample of 250 employees. The research method used is quantitative m with multiple linear regression analysis using SPSS ver. 21.0 Based on the test results, it was found that the Operational Audit variable (X1) has a significant influence on Service Effectiveness, the Internal Control variable (X2) has a significant influence on Service Effectiveness, the Operational Audit variable has the largest t-count and beta coefficient. So that the Operational Audit variable has the strongest influence compared to other variables, the Operational Audit variable has a dominant influence on Service Effectiveness. Not only partial effect, operational audit and internal control behavior also have a significant effect on Service Effectiveness simultaneously.