Determinants of Fraud Prevention in Procurement at Palembang Regional Government Organizations

Rayhan Nur  Fajri; Evada  Dewata; M. Husni  Mubarok

doi:10.33395/owner.v10i4.3906

Authors

Rayhan Nur Fajri Program Studi Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia
Evada Dewata Program Studi Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia
M. Husni Mubarok
✉ Corresponding author: mhusnimubarok@polsri.ac.id Program Studi Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia

DOI:

https://doi.org/10.33395/owner.v10i4.3906

Keywords:

E-Procurement, Procurement Practitioner Ethics, Government Internal Control System (SPIP), Fraud Prevention.

Abstract

Government procurement of goods and services is a crucial public instrument yet remains the sector most vulnerable to fraud. This study analyzes the influence of e-procurement implementation, procurement practitioner ethics, and the Government Internal Control System (SPIP) on fraud prevention at Regional Government Agencies (OPD) in Palembang City. A quantitative-associative method was employed with a purposive sample of 81 respondents from 30 departmental OPDs. Multiple linear regression via IBM SPSS revealed that e-procurement implementation (? = 0.428; t = 3.973; p = 0.001), procurement ethics (? = 0.367; t = 3.358; p = 0.001), and SPIP (? = 0.348; t = 3.043; p = 0.003) each positively and significantly affected fraud prevention, both partially and simultaneously (F = 35.528; p = 0.001). The three variables jointly explained 56.4% of fraud prevention variance. Anchored in Crowe's Fraud Pentagon Theory, findings confirm that optimal fraud prevention requires an integrated approach combining digital system strengthening, ethics internalization, and internal control optimization.

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