Determinants of Fraud Prevention in Procurement at Palembang Regional Government Organizations

Rayhan Nur Fajri (Program Studi Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
Evada Dewata (Program Studi Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia)
M. Husni Mubarok (Program Studi Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Palembang, Indonesia)

Owner : Riset dan Jurnal Akuntansi
Vol. 10 No. 4 (2026): Artikel riset Oktober 2026

Government procurement of goods and services is a crucial public instrument yet remains the sector most vulnerable to fraud. This study analyzes the influence of e-procurement implementation, procurement practitioner ethics, and the Government Internal Control System (SPIP) on fraud prevention at Regional Government Agencies (OPD) in Palembang City. A quantitative-associative method was employed with a purposive sample of 81 respondents from 30 departmental OPDs. Multiple linear regression via IBM SPSS revealed that e-procurement implementation (? = 0.428; t = 3.973; p = 0.001), procurement ethics (? = 0.367; t = 3.358; p = 0.001), and SPIP (? = 0.348; t = 3.043; p = 0.003) each positively and significantly affected fraud prevention, both partially and simultaneously (F = 35.528; p = 0.001). The three variables jointly explained 56.4% of fraud prevention variance. Anchored in Crowe's Fraud Pentagon Theory, findings confirm that optimal fraud prevention requires an integrated approach combining digital system strengthening, ethics internalization, and internal control optimization.