Determinants Of Fraud Prevention Of Procurement Of Goods And Services In Government Agency

Abstract

This study aims to obtain empirical evidence of the factors that influence efforts to prevent fraud in the procurement of goods and services in the public sector. Institutional theory and Agency theory are used as the theoretical basis. This study examines the effect of the implementation of accountability, effectiveness, internal control system and the application of e-procurement on the prevention of fraud in the procurement of goods and services. This research was conducted in the work units of the Central Statistics Agency (BPS) spread throughout Indonesia. The sampling technique used a systematic random sampling method with a total sample of 258 from 517 populations. The mailed survey was conducted using google forms and obtained as many as 236 responses from the total sample. This quantitative study uses the Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis method. Data processing using Smart PLS 3.2.9 program. The results of the analysis show that the implementation of accountability, effectiveness, internal control system and the implementation of e-procurement has a positive and significant impact on the prevention of fraud in the procurement of goods and services.