FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DENGAN AKUNTABILITAS KINERJA PEMERINTAH SEBAGAI VARIABEL INTERVENING

Abstract

Many cases of corruption that occur in the procurement of goods or services in the government make the procurement of goods and services a sector that is vulnerable to attacks by people who have an interest in enriching themselves. This study aims to find out the factors that can influence fraud prevention and make government performance accountability an intervention variable for fraud prevention. This research was conducted using a quantitative approach using the Structural Equating Modeling (SEM) data analysis model through the SmartPLS version 3.0 program. The population of this study were civil servants who worked in Banjarmasin city government agencies and the sampling process was carried out using the convenience sampling method so that a total of 98 samples were obtained. The results of this study are that there is an effect of internal control on government performance accountability, organizational commitment has an effect on government performance accountability, accountability of government performance has an effect on fraud prevention, internal control has an effect on fraud prevention and there is no influence between organizational commitment on fraud prevention.