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ANALISIS PENGARUH AUDIT OPERASIONAL, PENGENDALIAN INTERNAL, GOOD CLINICAL GOVERNANCE DAN ETIKA BISNIS LEMBAGA RUMAH SAKIT TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN PASIEN RAWAT JALAN DI RSU JA'FAR MEDIKA

Titik SholikahFakultas Ekonomi Universitas SurakartaPraptiestrini PraptiestriniFakultas Ekonomi Universitas Surakarta
Surakarta Accounting Review (Sinta 3)Vol. 2 No. 1 (2020)24 Februari 2026hal. 17-31

Abstrak

This study aims to determine the effect of operational audits (AO), internal control (PI), goodclinical governance (GClinG) and business ethics in Ja'far Medika General Hospital in Munggur,Kabupaten Karanganyar. The population in this study were Ja'far Medika General Hospital employees inoutpatient services at Ja'far Medika General Hospital. The sampling method uses a census method surveymethod. The census method is that a portion of the population is sampled. The number of samples in thisstudy was 32 respondents. The analytical method used in this study is multiple linear regression analysis.The results obtained from this study indicate that the operational audit (AO) does not have a positive andsignificant effect on the effectiveness of outpatient health services, Internal Control (PI) has a positiveand significant effect on the effectiveness of outpatient health services, Good clinical governance(GClinG has a positive effect and significant to the effectiveness of outpatient health services andInstitutional House Business Ethics (EBL) Pain does not have a positive and significant effect on theeffectiveness of outpatient health services. The Determination Coefficient (R Square) of 0.437 means that43.7% of the Outpatient Health Service Effectiveness variables in the Saki House can be explained by thevariables of Operational Audit, Internal Control, Good Clinical Governance and Hospital InstitutionBusiness Ethics, while the remaining 56.3% influenced by other factors not included in this study.

Kata Kunci

Operational AuditInternal ControlGood Clinical GovernanceBusiness Ethics Hospital InstitutionsOutpatient Health Service EffectivenesOperational AuditInternal ControlGood Clinical GovernanceBusiness Ethics Hospital InstitutionsOutpatient Health Service Effectivenes

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ANALISIS PENGARUH AUDIT OPERASIONAL, PENGENDALIAN INTERNAL, GOOD CLINICAL GOVERNANCE DAN ETIKA BISNIS LEMBAGA RUMAH SAKIT TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN PASIEN RAWAT JALAN DI RSU JA'FAR MEDIKA | Surakarta Accounting Review | Publiora