Abstract
This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.
Highlights
PENDAHULUAN Di era otonomi daerah, pengadaan barang dan jasa semakin tinggi
This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province
The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services
Summary
Irine Ika Wardhani, Arifa Pratami2 & Ikbar Pratama3* 1Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi, Universitas Potensi Utama, Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh E-procurement, sistem pengendalian internal dan religiusitas terhadap pencegahan fraud pengadaan barang dan jasa pada Unit Layanan Pengadaan (ULP) Barang dan Jasa Provinsi Sumatera Utara. Penelitian ini menggunakan metode kuantitaf dengan sumber data primer yang diperoleh secara keseluruhan dari penyebaran kuisioner penelitian berjumlah 124 pada seluruh pegawai yang bekerja di ULP Provinsi Sumatera Utara. Analisis data pada penelitian ini menggunakan analisis Structural Equation Modelling (SEM) dengan menggunakan Partial Least Square (PLS). Hasil penelitian membuktikan bahwa variable e-procerement terbukti memiliki pengaruh yang signfikan positif terhadap pencegahan fraud pengadaan barang dan jasa. Variable relegiusitas terbukti memiliki pengaruh yang signfikan positif terhadap pencegahan fraud pengadaan barang dan jasa. Variable sistem pengendalian internal terbukti memiliki pengaruh yang signfikan positif terhadap pencegahan fraud pengadaan barang dan jasa.
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