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This study aims to investigate the effect of various aspects of power on administrative control systemimplementation, i.e. the Standard Operating Procedure (SOP) of a local health insurance program,as well as on its organizational consequences in the form of accountability and efficiency. Thesequential explanatory strategy of mixed methods research is then used. Data from 86 physicians of7 local public hospitals in Bali Province collected through survey using self-report questionnairesat quantitative stage and the transcript of an interview process conducted on qualitative stage wasanalyzed using Partial Least Square (PLS) and descriptive statistical technique, respectively. Theresults show that external pressure in the form of legal requirements significantly influences this typeof administrative control system implementation. Moreover, the implementation of administrativecontrol system is also shown to have a positive impact on accountability, while accountabilityitself displays full mediating effect on the positive relationship between the implementation ofadministrative control systems and efficiency.AbstrakStudi ini bertujuan untuk menginvestigasi pengaruh berbagai aspek derajat kekuatan (power)terhadappenerapan sistem pengendalian administratif, berupa Standard Operational Procedure (SOP)suatu program jaminan kesehatan berskala lokal, serta konsekuensi-konsekuensi keorganisasianyang dapat dihasilkan dalam bentuk akuntabilitas dan efisiensi. Studi ini menggunakan metodepenelitian campuran (mixed-method research) dengan strategi eksplanatoris sekuensial. Padatahapan kuantitatif, data dari 86 orang dokter pada 7 Rumah Sakit Umum Daerah se-Provinsi Baliyang dikumpulkan melalui survei kuesioner dianalisis menggunakan teknik Partial Least Square(PLS). Selanjutnya, hasil transkrip proses wawancara yang dilakukan pada tahapan kualitatifdianalisis secara deskriptif. Hasil studi menunjukkan bahwa tekanan eksternal berupa peraturanperaturanhukum berpengaruh signifikan terhadap penerapan sistem pengendalian administratif.Di sisi lain, penerapan sistem pengendalian administratif juga terbukti memiliki pengaruh positifterhadap akuntabilitas, sementara akuntabilitas menampilkan pengaruh mediasi penuh terhadaphubungan positif antara penerapan sistem pengendalian administratif dan efisiensi. |
