Protecting Public Assets: Safeguarding RSUD Accountability Through Integrity Fortress

Mega Metalia; Agus Kurniawan

doi:10.59890/ijsss.v4i2.227

Authors

Mega Metalia University of Lampung, Indonesia
Agus Kurniawan Raden Intan State Islamic University of Lampung, Indonesia

DOI:

https://doi.org/10.59890/ijsss.v4i2.227

Keywords:

Good Hospital Governance, Integrity Fortress, Management Intention, Fraud Deterrence, Regional Public Hospital

Abstract

Internal control is expected to prevent and detect fraud in public hospitals. In Indonesia, Good Hospital Governance (GHG) is used as a public-sector governance instrument, while Integrity Fortress strengthens the second layer of fraud control. This study examines the relationship between management's understanding of GHG, attitude toward behavior, subjective norm, perceived behavioral control, management intention to use Integrity Fortress, and fraud deterrence in regional public hospital management. The study uses a descriptive-explanatory causal design and a questionnaire survey of RSUD management officials in Region 1. Data were analyzed using covariance-based structural equation modeling with LISREL. The findings show that fraud deterrence is primarily a managerial behavior preceded by the intention to implement Integrity Fortress. GHG understanding and subjective norms strengthen this intention, whereas attitude and perceived behavioral control do not consistently generate significant positive effects in this context. The study highlights Integrity Fortress as a strategic governance tool for safeguarding public assets and improving hospital accountability

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