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All Journal Jurnal Ilmiah Mahasiswa FEB Eduvest - Journal of Universal Studies
Alfia, Ratika Hanna
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Aerospace Engineering Computer Science & IT Education Health Professions Neuroscience Social Sciences

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Determinants of Procurement Fraud (PBJ): Pentagon Approach and the Role of Anti-Fraud Awareness Alfia, Ratika Hanna; T, Sutrisno; Purwanti, Lilik
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51392

Abstract

This study aims to understand the factors that encourage the occurrence of PBJ fraud in the public sector. The approach used refers to the Pentagon Fraud Theory, namely using financial pressure proxies, weak systems and procedures, moral justification, procurement committee capabilities, procurement committee egoism, and the role of anti-fraud awareness as a moderating variable. This study employs a quantitative approach with a survey method involving 143 respondents who are members of the Election Working Group (Pokja) at the Ministry of Public Works. Data analysis was carried out using the Partial Least Square–Structural Equation Modeling (PLS-SEM) approach with the SmartPLS 4.0 program. The results of the study show that financial pressure, weak systems and procedures, moral justification, procurement committee capabilities, and procurement committee egoism have a significant positive effect on PBJ fraud. The role of anti-fraud awareness has been proven to weaken the relationship between the Pentagon Fraud elements and PBJ fraud, except for the relationship between egoism and PBJ fraud, which was unproven. These findings affirm the importance of increasing anti-fraud awareness in preventing fraudulent acts and show that the Pentagon Fraud approach is relevant in analyzing the determinants of PBJ fraud. Overall, this research makes both empirical and practical contributions to efforts to strengthen the internal control system in the public sector.
PENGARUH CORPORATE GOVERNANCE , KARAKTER PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP UPAYA PENGHINDARAN PAJAK ( Studi pada Perusahaan Properti dan Real Estate yang Listing di BEI Tahun 2012 - 2014) Alfia, Ratika Hanna
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji dan  menganalisis pengaruh corporate governance, karakter perusahaan, dan koneksi politik terhadap penghindaran pajak. Struktur corporate  governance direpresentasikan oleh jumlah komite audit dan kualitas audit, sedangkan karakter perusahaan oleh return on assets dan leverage.  Penghindaran pajak dalam penelitian ini diukur  menggunakan Cash ETR yang merupakan rasio pembayaran pajak secara kas atas laba perusahaan sebelum pajak penghasilan. Sampel yang digunakan dalam penelitian ini adalah data  sekunder berupa perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2012-2014. Pemilihan sampel menggunakan teknik purposive sampling dan pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS 20. Hasil penelitian menunjukkan bahwa return on assets berpengaruh positif dan signifikan terhadap terhadap adanya penghindaran pajak perusahaan sedangkan leverage berpengaruh negatif dan signifikan. Namun jumlah komite audit, kualitas audit, dan  koneksi politik tidak terbukti berpengaruh terhadap penghindaran pajak.  Kata kunci: Penghindaran pajak, corporate  governance, karakter perusahaan, koneksi politik
Co-Authors Lilik Purwanti Sutrisno T