Pengaruh Penerapan E-Procurement dan Kompetensi Pegawai Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa

Affillah Syayyid Kholby (Politeknik Negeri Bandung)
Vina Citra Mulyandani (Politeknik Negeri Bandung)
Rendra Trisyanto Surya (Politeknik Negeri Bandung)

Indonesian Accounting Research Journal
Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)

Abstract: Procurement of government goods and services in the traditional way is known to have many loopholes for unscrupulous persons to commit fraud. To overcome this, the government innovates the e-procurement system. The E-procurement system cannot stand alone in preventing fraud, there must be other components such as human beings who have competence in conducting procurement. Although innovations have been made, fraud in goods and services is still common in the government, especially in South Tangerang City. This quantitative research using multiple linear regression was conducted to determine how much influence e-procurement and human resource competence have on the prevention of fraud in government goods and services in South Tangerang City. The results of this study indicate that the application of e-procurement and employee competence has a positive effect partially, and simultaneously has an effect on preventing fraud in goods and services.