EFFECT OF E-PROCUREMENT, INTERNAL CONTROL EFFECTIVENESS, GOOD GOVERNANCE, ON FRAUD PREVENTION WITH ORGANIZATIONAL ETHICAL CULTURE AS MODERATING VARIABLE (STUDY ON LOCAL GOVERNMENT IN EAST JAVA PROVINCE)

Dina Ayu Putri; Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto

doi:10.61796/ijeirc.v1i4.75

Authors

Dina Ayu Putri Universitas Muhammadiyah Sidoarjo
Sarwenda Biduri Universitas Muhammadiyah Sidoarjo
Sigit Hermawan Universitas Muhammadiyah Sidoarjo
Wiwit Hariyanto Universitas Muhammadiyah Sidoarjo

DOI:

https://doi.org/10.61796/ijeirc.v1i4.75

Keywords:

E-Procurement, Efectivity Internal Control, Good Governance, Fraud Prevention, Organizational Ethical Culture

Abstract

This study proves and analyzes the influence of each e-procurement, the effectivity of internal control, and good governance on fraud prevention with the organization's ethical culture as a moderation variable. This study used the ULP Working Group (Procurement Service Unit Working Group) in the Sidoarjo Regency Government, Pasuruan Regency, and Pasuruan City as its population, comprising 66 people. Samples were selected using the random sampling method. This study used a quantitative approach with research data collected using a Likert scale and tested using smartPLS partial last square program data processing. The calculation results show that e-procurement, effectivity internal control, and good governance directly influence fraud prevention. Other results also show that e-procurement, effectivity internal control, and good governance indirectly influence fraud prevention, which is influenced by another variable, namely the organization's ethical culture

References

. Akbar, A. G., & Andayani, W. (2019). Pengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang / Jasa dengan Budaya Etis Organisasi sebagai Pemoderasi The Impact of a Procurement Implementation and Government Internal Control System on Goods / Services Procurement Fraud Prevention by Using Organization Ethical Culture as a Moderating Variable. 69–81.

. Deborah Iyinomen, O., & Teresa Nkechi, O. (2016). Effect of Internal Control on Fraud Prevention and Detection in the Public Sector in Nigeria. Journal of Accounting and Financial Management, 2(4), 21–27. Retrieved from www.iiardpub.org

. Heriawati, L. I. A. (2018). Program pascasarjana magister ilmu administrasi institut ilmu sosial dan manajemen stiami jakarta 2018.

. Hermawan, S., & Amirullah. (2016). metode penelitian bisnis pendekatan kuantitatif dan kualitatif. (M. N. Creative, Ed.). Malang

. http://ditafalah.blogspot.com/2016/11/perkembangan-teori-fraud.html?m=1

. https://accounting.binus.ac.id/2015/09/16/jenis-jenis-fraud/

. https://m.detik.com/news/berita/d-4773768/lkkp-korupsi-barangjasa-pemerintah-diduduki-posisi-2-kasus-yang-ditangani-kpk

. https://m.merdeka.com/peristiwa/korupsi-rp-165-miliar-pns-dinas-pangan-sidoarjo-ditahan.html

. https://sarjanaekonomi.co.id/fraud-menurut-para-ahli/

. https://www.google.com/amp/s/www.jawapos.com/nasional/hukum-kriminal/08/01/2020/bupati-sidoarjo-kena-ott-kpk-terkait-dugaan-pengadaan-barang-dan-jasa/%3famp

. https://www.google.com/amp/s/www.suarasurabaya.net/kelanakota/2019/KPK-Periksa-Dua-wiraswastawan-Kasus-Korupsi-Wali-Kota-Pasuruan/%famp

. Lee, S., Hahn, C., Rhee, M., Oh, J. E., Song, J., Chen, Y., … Fallis, A. . (2012). Good Corporate Goverment. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004

. Lintangsari, M., Hapsari, D. W., & Budiono, E. (2017). Pengaruh Implementasi E-Procurement dan Pengendalian Internal terhadap Pencegahan Fraud ( Studi Empiris pada PT . PLN ( Persero ) Distribusi Jawa Barat dan Banten ) The Effect of E-Procurement Implementation , Internal Control of Preventing Fraud ( Empirical Study on PT . PLN ( Persero ) Distribution West Java and Banten ). 4(3), 2661–2666.

. Oktaviani, . (Universitas N. P. (2017). Pengaruh Penerapan Procurement terhadap Pencegahan dan Pendetekian Fraud di Sektor Publik (Studi EMpiris pada satuan kerja perangkat daerah Kota Padang, Kabupaten Solok, Kota Solok, KAbupaten Pesisir Selatan)

. Sofianingsih D. (Universitas N. S. (n.d.). Pengaruh komponenstruktur pengendalian internal untuk mencegah kecurangan pada perusahaan.

. Soleman, R.(2002). PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PE. 57–74.

. Sugiyono. (018). Metode Penelitian. Bandung: Alfabeta.

. Syakina, R., Cahyani. (2017). Analisis Penerapan E-Proucment alam Efektivitas Pengadaan Barang dan JAsa pada PT Inalum (Persero).