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Developing fraud prevention model in regional public hospital in West Sulawesi Province

Kartini (Department of Accounting, Faculty of Economic and Business, University of Hasanuddin, Makassar, Indonesia)

International Journal of Law and Management

ISSN: 1754-243X

Article publication date: 12 March 2018

Issue publication date: 12 March 2018

Abstract

Purpose

This paper aims to reveal the empirical facts of pressure, rationalization, effect on opportunity and fraud prevention and accountability to fraud prevention in Rumah Sakit Umum Daerah (RSUD; local public hospitals in English) in West Sulawesi Province.

Design/methodology/approach

This research is explanatory in nature, with a time horizon from January to July 2016. The research objects were selected from local public hospitals (RSUD) in West Sulawesi Province. The population in this study is employees working at regional general hospitals in West Sulawesi Province. While sample is determined based on cluster sampling technique, the analysis tool used is structural equation modeling.

Findings

The variables of pressure and rationalization are found to have a positive and significant effect on opportunity, so improvements in the variables pressure and rationalization will create improvements in the variable opportunity. Pressure, rationalization and opportunity variables have a positive and significant effect on fraud prevention, so improvements in pressure, rationalization and opportunity variables will create improvements in variable fraud prevention. Accountability variables have a negative and significant effect on fraud prevention, so a high value of accountability will decrease the value of fraud prevention.

Originality/value

Originality of this paper shows built developing fraud prevention model in regional public hospital in West Sulawesi Province with five variables, namely, pressure, rationalization, opportunity, accountability and fraud prevention.

Keywords

Citation

, K. (2018), "Developing fraud prevention model in regional public hospital in West Sulawesi Province", International Journal of Law and Management, Vol. 60 No. 2, pp. 210-220. https://doi.org/10.1108/IJLMA-04-2017-0095

Publisher

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Emerald Publishing Limited

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