PENGARUH PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN KOMPENSASI DALAM PENCEGAHAN FRAUD PENGADAAN BARANG PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BADUNG MANGUSADA

Abstract

          Prevention (fraud) procurement of goods is an important thing to do because it can help detect the occurrence of fraud early, especially in companies that have a high turnover of goods so as to protect company assets. This study aims to determine the effect of internal control, organizational commitment and compensation in the prevention of procurement of fraud at Badung Mangusada District Hospital. The sample in this study amounted to 40 respondents obtained by distributing questionnaires to the procurement of goods, the accounting department, the internal control unit and the official commitment maker at Badung Mangusada District Hospital. Determination of the sample using saturated sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that internal control has a negative effect on the prevention (fraud) of procurement of goods. Organizational commitment has a positive effect on the prevention (fraud) of procurement of goods. compensation does not affect the prevention (fraud) of procurement of goods.