Open AccessFraud Prevention of Government Procurement of Goods and Services in Local Government
Author(s) -
Dewi K. Wardani Hanisah Anita Primastiwi
Publication year - 2021
Publication title -
jurnal akuntansi - fakultas ekonomi universitas tarumanagara/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2549-8800
pISSN - 1410-3591
DOI - 10.24912/ja.v25i2.809
Subject(s) - procurement , business , nonprobability sampling , government procurement , government (linguistics) , goods and services , sample (material) , data collection , service (business) , local government , accounting , marketing , public administration , economics , political science , environmental health , medicine , market economy , population , linguistics , philosophy , chemistry , statistics , mathematics , chromatography
Referring to the government's efforts to prevent fraud, this study aims to provide empirical evidence regarding the effect of the implementation of e-procurement, whistleblowing system, and the Government Internal Control System (SPIP) on the prevention of fraud in the procurement of goods and services. Sampling used purposive sampling technique, and hypothesis testing using the PLS method using the SmartPLS 3 program. Data collection was carried out in May 2019. The research sample was 68 procurement actors who had served at least 1 year in the Procurement Service Unit (ULP), Inspectorate, and Health Office in Yogyakarta City. The results of this study indicate that the application of e-procurement, whistleblowing system, and SPIP has a positive effect on fraud prevention in the process of procuring goods and services in Yogyakarta City.