Implementation of Internal Control by COSO Framework on Fraud Prevention in National Health Insurance Claim on Hospitals in Banyumas

HALIM, Nurokhman Sidik Abdul (2021) Implementation of Internal Control by COSO Framework on Fraud Prevention in National Health Insurance Claim on Hospitals in Banyumas. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh implementasi pengendalian internal terhadap pencegahan kecurangan dalam proses klaim Jaminan Kesehatan Nasional (JKN), menggunakan lima komponen pengendalian internal yang tertuang dalam COSO Framework, yaitu Control Environment, Risk Assessment, Control Activities, Information & Communication, dan Monitoring. Penelitian ini menggunakan metode kuantitatif. Data diperoleh menggunakan teknik wawancara dan penyebaran quisioner kepada responden. Teknik analisis data dalam penelitian ini menggunakan metode regresi linear berganda. Unit analysis dalam penelitian ini adalah Personel Tim Pencegahan Kecurangan JKN pada setiap Rumah Sakit. Penelitian ini dilakukan di lima rumah sakit di Kabupaten Banyumas, antara lain RSUD Ajibarang, RSUD Banyumas, RSU Ananda, RS Islam, dan RSU Sinar Kasih. Hasil penelitian yang telah diperoleh menunjukkan bahwa variable Control Environment, Risk Assessment, Control Activities dan Monitoring berpengaruh signifikan positif terhadap variable pencegahan kecurangan. Sedangkan variable Information & Communication tidak berpengaruh signifikan terhadap variable pencegahan kecurangan

Item Type: Thesis (Skripsi)
Nomor Inventaris: C21130
Uncontrolled Keywords: Pengendalian Internal, COSO, Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring, JKN, Pencegahan Kecurangan
Subjects: A > A29 Accounting
F > F354 Fraud
H > H55 Health facilities
H > H56 Health insurance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mr Nurokhman Sidik Abdul Halim
Date Deposited: 15 Apr 2021 01:42
Last Modified: 15 Apr 2021 01:42
URI: http://repository.unsoed.ac.id/id/eprint/9342

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