ANALISIS PENGARUH AUDIT OPERASIONAL, PENGENDALIAN INTERNAL, GOOD CLINICAL GOVERNANCE DAN ETIKA BISNIS LEMBAGA RUMAH SAKIT TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN PASIEN RAWAT JALAN DI RSU JA'FAR MEDIKA

Titik Sholikah, Praptiestrini Praptiestrini

Abstract


This  study  aims  to  determine  the  effect  of  operational  audits  (AO), internal control (PI), good clinical governance (GClinG) and business ethics in Ja'far Medika General Hospital in Munggur, Kabupaten Karanganyar. The population in this study were Ja'far Medika General Hospital employees in outpatient services at Ja'far Medika General Hospital. The sampling method uses a census method survey method. The census method is that a portion of the population is sampled. The number of samples in this study was 32 respondents. The analytical method used in this study is multiple linear regression analysis. The results obtained from this study indicate that the operational audit (AO) does not have a positive and significant effect on the effectiveness of outpatient health services, Internal Control (PI) has a positive and significant effect on the effectiveness of outpatient health services, Good clinical governance (GClinG has a positive effect and significant to the effectiveness of outpatient health services and Institutional House Business Ethics (EBL) Pain does not have a positive and significant effect on the effectiveness of outpatient health services. The Determination Coefficient (R Square) of 0.437 means that 43.7% of the Outpatient Health Service Effectiveness variables in the Saki House can be explained by the variables of Operational Audit, Internal Control, Good Clinical Governance and Hospital Institution Business Ethics, while the remaining 56.3% influenced by other factors not included in this study.


Keywords


Operational Audit, Internal Control, Good Clinical Governance, Business Ethics Hospital Institutions, Outpatient Health Service Effectivenes.

Full Text:

PDF

References


Arvianita. 2015. Pengaruh Audit Operasional Dan Pengendalian Internal Terhadap Efektivitas Pelayanan Kesehatan Pada Rumah Sakit (Studi Kasus Pada Rumah Sakit Umum Queen Latifa Yogyakarta), Skripsi, dipublikasikan, Yogyakarta, UNY.

Divianto. 2012. Peranan Audit Operasional Terhadap Efektifitas Pelayanan Kesehatan Rawat Inap Di Rumah Sakit (Studi Kasus pada Rumah Sakit Bunda Palembang), Palembang.

Ella, dkk. 2015. Pengaruh Aduit Operasional dan Good Clinical Governance terhadap Rfektifitas Pelayanan Kesehatan JKN/BPJS, Bandung.

Fahmia, Aziszah Rahmawati. 2016. Pengaruh Audit Operasional pengendalian Internal Good Clinical Governance dan Etika Bisnis Lembaga Rumah Sakit Terhadap Efektivitas Pelayanan Kesehatan Pasien BPJS di Rumah Sakit (Studi Empiris di Rumah Sakit Kabupaten Tulungagung).

Handayani. 2013. Etika Lembaga dan Pengaruhnya terhadap Kinerja Perawat Rumah Sakit Umum dengan Quality Of Work Life sebagai Varaibel Intervening, Semarang.

Jeihan, Linan. 2015. Audit Operasional Atas Pengelolaan Persediaan Obat Pada Rumah Sakit Umum (RSU) Aminah Blitar, Blitar.

Jeles, dkk. 2015. Analisis Faktor yang Mempengaruhi Kinerja Mutu Pelayanan di RSUD Dr. M. Haulussy, Ambon.

Komite SPAP Ikatan Akuntan Indonesia (IAI). 2001. Standar Profesional. Akuntan Publik. Jakarta: Salemba Empat.

Koonmee, K., Singhapakdi, A., Virakul, B & Lee, D. J. 2009. Ethics institutionalization, quality of work life, and employee job-related outcomes: A survey of human resource manajers in Thailand. Journal of Business Research , pp: 1-7.

Oktarnia, Linda. 2014. Pengaruh Pengendalian Internal terhadap Kinerja Karyawan pada Bidang Keuangan Rumah Sakit Tanjungpinang dan Bintan. Jurnal Universitas Maritim Raja Ali haji. Tanjungpinang.

Peraturan Pemerintah Republik Indonesia No. 77 tahun 2015 tentang Pedoman Organisasi Rumah Sakit. Sekretariat Kabinet RI. Jakarta.

Safitri May. 2015. Analisis Pengendalian Intern atas Pelaksanaan Prosedur Penyediaan Obat-obatan pada Rumah Sakit PHC Surabaya, Surabaya.

Statement on Auditing Standards (SAS) No. 78. 1997. Consideration of Internal Control in a Financial Statement Audit. New York: AICPA.

Sukrisno, Agoes. 2012. Auditing. Jakarta: Lembaga Penerbit FE UI, Salemba empat.

Tunggal. 2001. Audit Operasional Suatu Pengantar. Jakarta: Harvind


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.