Pengaruh Pengendalian Internal, Kompensasi dan Moralitas Individu terhadap Potensi Terjadinya Fraud dalam Pelaksanaan Program Jaminan Kesehatan berdasarkan PMK No. 36 Tahun 2015 tentang Pencegahan Kecurangan (Fraud) dalam Pelaksanaan Program Jaminan Kesehatan Nasional (Studi Empiris pada Puskesmas Kabupaten Klaten)

Pradana, Septiawan Dani (2018) Pengaruh Pengendalian Internal, Kompensasi dan Moralitas Individu terhadap Potensi Terjadinya Fraud dalam Pelaksanaan Program Jaminan Kesehatan berdasarkan PMK No. 36 Tahun 2015 tentang Pencegahan Kecurangan (Fraud) dalam Pelaksanaan Program Jaminan Kesehatan Nasional (Studi Empiris pada Puskesmas Kabupaten Klaten). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to determine the effect of internal control, compensation and individual morality on the potential for fraud. Starting from the corruption case of Jombang Regent who was corrupt from the capitation fund contribution. Primary data collection was carried out by survey method for employees of the klaten health center. The sampling technique uses purpose sampling. 40 questionnaires that can be processed. The results of the returning questionnaire were only 40 questionnaires. Male gender as many as 11 respondents and women as many as 29 respondents. Diploma level education respondents are 20 respondents, S1 as many as 6 respondents, S2 as many as 1 person and high school as many as 13 respondents. The position of midwives is 13 respondents, nurses 7 respondents and staff as many as 20 respondents. Of the 35 questions in the questionnaire, 4 questions did not pass the validity test. After testing the validity, all questions will be tested by reliability testing. The results show that all questions passed the reliability test. In the normality test, the results show that the data used is normally distributed. The results of the multicollinearity test, seen from the magnitude of tolerance and VIF (Variance Inflation Factor) there are no symptoms of multicollinearity. Data analysis in this study uses t-test and f-test. The results of this study indicate that internal control affects the potential for fraud, while compensation and individual morality does not affect the potential for fraud.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PRA p 6344/2018
Uncontrolled Keywords: internal control, compensation, individual morality and potential for fraud
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 28 Jun 2019 10:47
Last Modified: 28 Jun 2019 10:47
URI: http://repository.stieykpn.ac.id/id/eprint/137

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