The Effect of Operational Audit, Internal Control, Good Clinical Governance and Business Ethics of Hospital Institutions on the Effectiveness of Services JKN/BPJS Patient Health (Empirical Study at Medan Adventist Hospital)

  • Namira Ufrida Rahmi Master of Accounting Study Program Faculty of Economics, Prima Indonesia University, Indonesia
  • Daniel Ortega Tambunan Accounting Study Program Faculty of Economics, Prima Indonesia University, Indonesia
  • Yusuf Ronny Edward Accounting Study Program Faculty of Economics, Prima Indonesia University, Indonesia
Keywords: Operational Audit; Internal Control; Good Clinical Governance; Hospital Institution Business Ethics and Hospital Service Effectiveness

Abstract

This study aims to improve the effectiveness of health services at the Medan Adventist Hospital, Hospital management should add good medical equipment so that the services provided become more effective. This type of research is quantitative. The population study was all doctors, nurses and administrative staff at the Adventist Hospital. Because the number of population is unknown, the number of samples is sought by the Cochran formula, the sample taken is 138 respondents. Methods of data analysis using multiple linear regression, classical assumptions and hypothesis testing. The results showed that the Operational Audit partially affected the effectiveness of hospital services. Internal control does not partially affect the effectiveness of hospital services. Good Clinical Governance partially affects the effectiveness of hospital services. Hospital Institutions Business Ethics does not partially affect the effectiveness of hospital services. Operational Audit, Internal Control, Good Clinical Governance and Business Ethics of Hospital Institutions simultaneously affect the Effectiveness of Hospital Services.

Published
2023-03-05
How to Cite
Rahmi, N., Tambunan, D. O., & Edward, Y. R. (2023). The Effect of Operational Audit, Internal Control, Good Clinical Governance and Business Ethics of Hospital Institutions on the Effectiveness of Services JKN/BPJS Patient Health (Empirical Study at Medan Adventist Hospital). International Journal of Social Science Research and Review, 6(3), 29-36. https://doi.org/10.47814/ijssrr.v6i3.958