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Tohom, Andilo
Faculty of Economics and Business Education Indonesia University of Education
Economics, Econometrics & Finance

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LIKELIHOOD RATING OF FRAUD RISK IN GOVERNMENT PROCUREMENT Kamal, Mustofa; Tohom, Andilo
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.17903

Abstract

Indonesian government procurement regulations have undergone some changes towards improvements in procurement governance from 2003 to 2018. However, the facts of 177 corruption cases in procurement [1] showed an increasing trend from 2004 to 2017. This study aimed to prove the likelihood level of risk of fraud government procurement and exemplify a list of government procurement fraud risk ratings. Qualitative research method is used with survey technique via google form to 52 respondents consisting of procurement group, auditor and procurement trainer or risk management trainer. Prospectively, respondents rated likelihood on 66 risk of procurement fraud. The results showed that there are 5 risks have a "frequent" likelihood, there are 54 risks have "occasionally" likelihood, and 7 risks have "almost never" likehood. These results have implications for government agencies to develop proper response or management of procurement fraud risk in accordance with their likelihood.
Co-Authors Mustofa Kamal