The effect of operational audit and implementation of internal control on the effectiveness of health services in hospitals

Abstract

Purpose: This study aims to examine whether operational audits and the implementation of internal controls affect the effectiveness of hospital health services.

Methods: This study included all employees at a hospital in East Jakarta. The sample was drawn by purposive sampling, resulting in 76 respondents, 65 of whom successfully returned the questionnaires. The approach used was quantitative, and data analysis was conducted through multiple linear regression using SPSS version 26.0.

Findings: The results showed that (1) Operational Audit has a positive and significant effect on Health Service Effectiveness. (2) Implementation of Internal Control on Health Service Effectiveness. (3) Operational Audit and Internal Control Implementation simultaneously positively and significantly affect the Effectiveness of Health Services.

Practical Implications: This study shows that integrating Operational Audit and Internal Control is essential to improve the effectiveness of hospital services. Operational Audit identifies system weaknesses, while Internal Control strengthens the patient service process. Combining both increases efficiency and patient satisfaction, so it needs to be part of the strategy to improve the quality of health services.