How Do Islamic University Prevent Fraud: Do Leadership Style and E-Procurement Matter

Abstract

Internal control, and leadership style on fraud prevention at State Islamic Religious Universities in Indonesia. This study used the research subject, namely the Internal Supervisory Unit (SPI) at 58 PTKIN throughout Indonesia. The data used is primary data with a questionnaire technique that is distributed in the form of online, namely by using a google form which is sent via whatsapp to SPI PTKIN throughout Indonesia. The distribution of the questionnaire was carried out in two stages of filling out, namely 1) The First Phase, starting on June 15, 2022 to June 25, 2022, and 2) Phase Two, starting on June 30, 2022 until July 14, 2022. So that 102 respondents were obtained from 52 PTKIN. The analytical method used is multiple linear regression analysis which is processed using the SPSS version 25 program. Hypothesis testing is carried out simultaneously and partially, with the following results: (1) e-procurement implementation, internal control, and leadership style simultaneously affect fraud prevention, (2) e-procurement implementation has an effect on fraud prevention, (3) internal control has an effect on fraud prevention, and (4) leadership style has an effect on fraud prevention.