Open AccessPENGARUH KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL TERHADAP RESIKO TERJADINYA KECURANGAN (FRAUD) DALAM PELAKSANAAN JAMINAN KESEHATAN DI RUMAH SAKIT BHAYANGKARA TK. IV POLDA SULUT
Author(s) -
Toisuta Novenia Natasya,
Herman Karamoy,
Robert Lambey
Publication year - 2017
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.12.2.18274.2017
Subject(s) - business , internal control , population , work (physics) , medicine , environmental health , accounting , engineering , mechanical engineering , audit
Fraud is an action that is often found in various organizations or agencies. By instilling a high sense of organizational commitment to each individual as well as the establishment and implementation of internal controls, it is hoped that it will create a barrier to the misuse by public servants, especially in the field of health such as doctors and other paramedics in the implementation of health insurance. This research was aimed to determine the risk of fraud in the implementation of health insurance. The population of this research is all employees who work in hospital Bhayangkara TK..IV Polda Sulut. This study used multiple linear regression method with the help of spss. The results of hypothesis shown that the organizational commitment has no significant impact on fraud risk. Internal control give the significant impact to the risk of fraud.Keywords: Fraud, Organizational Commitment, Internal Control