10.47313 THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY AT THE PUBLIC SERVICES AGENCY OF JAKARTA DRUG DEPENDENCE HOSPITAL

THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY AT THE PUBLIC SERVICES AGENCY OF JAKARTA DRUG DEPENDENCE HOSPITAL

Abstract

Through the reform process, the Government of the Republic of
Indonesia established a Public Service Agency (BLU) to improve services,
such as the Jakarta Drug Dependence Hospital (RSKO). There is no certainty
that drug abuse can be completed has burdened the BLU RSKO Jakarta.
And he was given by the state the full right to manage resources in order to
fulfill the obligations of service to the community. However, the achievement
of customer satisfaction has not increased significantly due to efforts to add
employees, the question is how is the accountability of BLU RSKO Jakarta
for these rights and obligations. Implementation of Internal Control System
Elements (SPI) is believed to be a solution to increase Accountability. This
research aims to determine whether there is an influence of SPI elements
including Control Environment, Risk Assessment, Control Activities,
Information and Communication, and Monitoring on Accountability and
determine the relationship between SPI Elements and Accountability. With
the quantitative approach method, 99% of the questionnaires are feasible to
use and have proven the 7 (Seven) Hypotheses. That is partially there is a
positive and significant influence with the highest contribution of 82.6% from
Control Activities and the lowest contribution of 70.2% from Monitoring. And
simultaneously there is a positive and very strong relationship, then there is a
positive and significant influence with a very good contribution of 87.1%. As
stated by Jeffrey C. Steinhoff (GAO: 2005), “Effective internal control is the