Rahmi, Rahmi and Usman, Halim and Pratiwi, Indah (2025) ROLE OF THE INTERNAL CONTROL SYSTEM ON THE MANAGEMENT PERFORMANCE OF BATARA GURU HOSPITAL BELOPA CITY, LUWU REGENCY. BIMA JOURNAL (Busiines, Management and Accounting), 6 (1). pp. 655-662. ISSN 2721-2971
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Abstract
Purpose: This study aims to examine the role of the internal control system in influencing the management performance of Batara Guru Hospital. Methodology: A quantitative research design was applied, with data collected through questionnaires distributed to 127 hospital employees. Using a full sampling method, 70 respondents provided complete data. The data were analyzed using simple linear regression with SPSS version 21. Results: The internal control system was found to have a significant positive effect on management performance. Findings: The results highlight the strategic importance of a strong internal control system in achieving organizational goals and improving the quality of hospital services. Novelty: This study is among the first to focus on internal control within a regional healthcare institution using a quantitative, data-driven approach. Originality: It offers original empirical evidence drawn directly from hospital employees, applying a relevant and rigorous quantitative analysis method. Conclusions: An effective internal control system is critical for enhancing management performance. Strengthening internal control practices is recommended to support better hospital service delivery. Type of Paper: Quantitative Empirical Research
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| Uncontrolled Keywords: | Internal Control System, Management Performance, Batara Guru General Hospital | |||||||||
| Subjects: | L Education > LB Theory and practice of education | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | Rahmi Rahmi | |||||||||
| Date Deposited: | 05 Aug 2025 07:43 | |||||||||
| Last Modified: | 05 Aug 2025 07:43 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/5746 |
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