Pengaruh Faktor-Faktor Keberhasilan pada Implementasi E-Procurement terhadap Pencegahan Fraud (Studi pada Pemerintah Kabupaten Badung) - ., Nyoman Indah Sutria Dewi; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., Made Aristia Prayudi, S.A., M.Sc., Ak. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk menguji pengaruh kesebelas faktor keberhasilan e-Procurment terhadap implementasi e-Procurement di Pemerintah Kabupten Badung, serta menguji pengaruh implementasi e-Procurement tersebut terhadap pencegahan fraud dalam proses pengadaan barang/jasa di Pemerintah Kabupten Badung. Sampel dalam penelitian terdiri dari 35 orang pegawai Unit Layanan Pengadaan (ULP), 11 orang pegawai Layanan Pengadaan Secara Elektronik (LPSE) dan 10 vendor atau perusahaan penyedia barang/jasa yang terdaftar pada sistem SPSE.Teknik Analisis data yang akan digunakan dalam penelitian ini adalah PLS SEM dengan menggunakan software SmartPLS 3.0. Hasil dari penelitian ini yaitu, dari kesebelas faktor keberhasilan, terdapat sembilan faktor keberhasilan yang mempengaruhi implementasi e-Procurement di Pemerintah Kabupaten Badung yaitu pengukuran kinerja, strategi implementasi, perubahan program oleh manajemen, dukungan dari manajemen puncak, penerimaan pengguna akhir dan pelatihan, kesesuaian dengan best practice untuk project management, keamanan dan keaslian dokumen, standar komunikasi dan integrasi sistem. Sedangkan terdapat dua faktor yang tidak mempengaruhi implementasi e-Procurment yaitu penyusunan ulang proses pengadaan dan adopsi oleh penyedia. Dan untuk pencegahan fraud pada proses pengadaan barang/jasa di sektor publik khususnya Pemerintah Kabupaten Badung terbukti bahwa hal tersebut sangat dipengaruhi oleh implementasi e-Procurement. Kata Kunci : Faktor-faktor keberhasilan (CSFs), e-Procurement, Fraud, This study aimed at examining the effect of the eleven success factors of e-Procurement on the implementation of e-Procurement in the government of Badung Regency, and examining the effect of e-Procurement implementation on fraud prevention in the procurement process of goods / services in the government of Badung Regency. The sample in this research consisted of 35 employees of Procurement Service Unit, 11 employees of Electronic Procurement Service and 10 vendors or companies providing goods / services listed on SPSE system. Data analysis technique used in this research was PLS SEM by using software of SmartPLS 3.0. The results of this study, from the eleven success factors, there were nine success factors that affect the implementation of e-Procurement in the government of Badung regency. They were performance measurement, implementation strategy, program change by management, support from the top management, end user acceptance and training, uniformity with best practice for project management, security and authenticity of document, and communication standard and system integration. Meanwhile, there were two factors that did not affect the implementation of e-Procurment. They were the rearrangement of procurement process and the adoption process by the provider. And for the fraud prevention in the process of procurement of goods / services especially in the public sector in the government of Badung Regency it was proved that in the process of procurement of goods / services were very affected by the implementation of e-Procurement.keyword : Success factors (CSFs), e-Procurement, Fraud,