PENGARUH KUALITAS PELAKU PENGADAAN, KUALITAS PENYEDIA, KOMPENSASI, DAN PENGENDALIAN INTERNAL TERHADAP FRAUD PENGADAAN DENGAN PROBITY AUDIT SEBAGAI VARIABEL MODERASI

NIZARUDIN, ABU and Adam, Mohamad and Meutia, Inten and Wahyudi, Tertiarto (2020) PENGARUH KUALITAS PELAKU PENGADAAN, KUALITAS PENYEDIA, KOMPENSASI, DAN PENGENDALIAN INTERNAL TERHADAP FRAUD PENGADAAN DENGAN PROBITY AUDIT SEBAGAI VARIABEL MODERASI. Doctoral thesis, Sriwijaya University.

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Abstract

Probity audit is a new type of audit in Indonesia conducted in real time in the procurement field. It is hoped that probity audit introduced by BPKP in 2012 may mitigate procurement fraud. Previously it was believed that the quality of the procurement committee affected procurement fraud and was supported by previous studies. This study aimed to identify the effect of quality of the procurement parties, supplier quality, compensation, and internal control on procurement fraud with probity audit as a moderating variable. The study population consisted of all auditors of Bangka Belitung Province BPKP representative office and auditors of Bangka Belitung Province inspectorates along with city/regency inspectorate auditors. Data were collected using a seven-point Likert scale questionnaire from 141 auditors and 141 procurement parties drawn by employing probability sampling and analyzed employing Moderated Regression Analysis (MRA). The results revealed that the probity audit can acts as a moderating variable and only fails to moderate the negative effect of compensation on procurement fraud. For the supplier quality, there are differences in the role of probity audit from the auditor's side and from the auditee's side. From the auditor's perspective, probity audit can moderate the negative influence of provider quality on procurement fraud. On the other hand, from the auditee's perspective, the probity audit cannot moderate the negative effect of supplier quality on procurement fraud. The results implied that probity audit is very crucial in mitigating procurement fraud and contributes meaningful thoughts to stakeholders, especially BPKP and the Inspectorates in formulating their supervisory policies. KEYWORDS: Quality of Procurement Parties, Procurement Fraud, Real Time, Probity Audit

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	Quality of Procurement Parties, Procurement Fraud, Real Time, Probity Audit
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 60001-Economics (S3)
Depositing User:	Abu Nizarudin
Date Deposited:	05 Nov 2021 01:26
Last Modified:	05 Nov 2021 01:26
URI:	http://repository.unsri.ac.id/id/eprint/54159

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