Dampak Sistem Pengendalian Internal dan Kompetensi Aparatur terhadap Tingkat Pencegahan Fraud Pengadaan
Abstract
The government has always been the largest spending agency in many countries, and this means a lot opportunities for government procurement fraud. Failure to implement robust measures against fraud prevention can lead to financial loss and bad reputation. Therefore, there is an urgent need for extensive studies to understand the factors that can contribute to fraud prevention strategies among government agencies. This paper examines two factors that may promote procurement fraud prevention among government agencies in Palembang City. The two factors are and internal control system and competency of government apparatus. Questionnaires were distributed to 50 government units from the procurement actors. Data were thoroughly analysed using multiple regression analysis with the SPSS analysis tool. The finding showed that prevention of procurement fraud programs was influenced by competency of government apparatus and internal control system. This study contributes to support in confirming the critical role of the internal control system and competency of government apparatus in enhancing fraud mitigation mechanisms. However, partially competency of government apparatus did not influence the prevention of fraud.
Keywords: fraud, procurement, government, internal control, competency
Keywords
References
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DOI: https://doi.org/10.32487/jshp.v8i2.1872
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