The Effect of Internal Control, Compensation Suitability and Morality on Fraud Prevention in Procurement of Goods and Services at Eye Hospitals in Medan City
Keywords:
Internal Control, Compensation Suitability, Morality, Fraud Prevention , Procurement of Goods and Services.Abstract
This study aims to analyze the influence of internal control, compensation suitability, and morality on fraud prevention in the procurement of goods and services at eye hospitals in Medan City. Fraud in the procurement process of medical equipment and health services has become a serious concern due to its high financial value and potential abuse of authority. This study uses a quantitative approach with primary data collected through questionnaires distributed to employees involved in procurement activities at eye hospitals in Medan City. The study sample consisted of 50 respondents that included medical and non-medical staff. Data analysis was performed using multiple linear regression analysis with the help of SPSS software. The results of the study show that internal control has a positive and significant effect on fraud prevention. Meanwhile, the suitability of compensation and morality partially had a positive but not significant effect on fraud prevention. Simultaneously, internal control, compensation suitability, and morality have a significant influence on fraud prevention in the procurement of goods and services. These findings show that strengthening the internal control system is very important to minimize the occurrence of fraud in the procurement process in health care institutions.
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