PENGARUH IMPLEMENTASI E-PROCUREMENT, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA PEMERINTAH (STUDI EMPIRIS PADA KEMENTERIAN KELAUTAN DAN PERIKANAN)

Suryani, Cindy (2025) PENGARUH IMPLEMENTASI E-PROCUREMENT, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA PEMERINTAH (STUDI EMPIRIS PADA KEMENTERIAN KELAUTAN DAN PERIKANAN). S2 thesis, Universitas Mercu Buana-Menteng.

	Text (COVER) 55521120044-Cindy Suryani-01 Cover - Cindy Suryani.pdf Download (637kB)
	Text (BAB I) 55521120044-Cindy Suryani-02 Bab 1 - Cindy Suryani.pdf Restricted to Registered users only Download (466kB)
	Text (BAB II) 55521120044-Cindy Suryani-03 Bab 2 - Cindy Suryani.pdf Restricted to Registered users only Download (483kB)
	Text (BAB III) 55521120044-Cindy Suryani-04 Bab 3 - Cindy Suryani.pdf Restricted to Registered users only Download (478kB)
	Text (BAB IV) 55521120044-Cindy Suryani-05 Bab 4 - Cindy Suryani.pdf Restricted to Registered users only Download (961kB)
	Text (BAB V) 55521120044-Cindy Suryani-06 Bab 5 - Cindy Suryani.pdf Restricted to Registered users only Download (194kB)
	Text (DAFTAR PUSTAKA) 55521120044-Cindy Suryani-08 Daftar Pustaka - Cindy Suryani.pdf Restricted to Registered users only Download (312kB)
	Text (LAMPIRAN) 55521120044-Cindy Suryani-09 Lampiran - Cindy Suryani.pdf Restricted to Registered users only Download (1MB)

Abstract

The increase in corruption cases in Indonesia from year to year has come under the spotlight of various parties where the majority of cases come from the government sector, especially in goods/services procurement. This study aims to analyze the factors that influence the accountability of government performance in fraud prevention. Research data is primary data obtained through questionnaires and analyzed with Partial Least Square (PLS) using the smartPLS program. The research population is procurement actors who are directly involved in the procurement process of goods and services in all work units of the Ministry of Maritime Affairs and Fisheries. The research sample is 100 samples using a purposive sampling method. The results showed that the implementation of e-procurement has a positive effect on preventing fraud in the procurement of government goods and services, and the internal control system has a significant positive effect on preventing fraud in the procurement of government goods and services, and the whistleblowing system has a positive effect on preventing fraud in the procurement of government goods and services. This research is expected to serve as a valuable source of information and a foundation for policy-making, ensuring a more effective procurement process for goods and services within the Ministry of Maritime Affairs and Fisheries. Peningkatan kasus korupsi di Indonesia dari tahun ke tahun menjadi sorotan berbagai pihak di mana mayoritas kasus berasal dari sektor pemerintahan, khususnya bidang pengadaan barang/jasa. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh pada pencegahan fraud pengadaan barang dan jasa pemerintah. Data penelitian adalah data primer diperoleh melalui kuesioner dan dianalisis dengan Partial Least Square (PLS) menggunakan program smartPLS. Populasi penelitian adalah Pelaku Pengadaan yang terlibat langsung dalam proses pengadaan barang dan jasa pada seluruh unit kerja Kementerian Kelautan dan Perikanan. Sampel penelitian berjumlah 100 sampel menggunakan purposive sampling method. Hasil penelitian menunjukkan bahwa implementasi e-procurement berpengaruh positif terhadap pencegahan fraud pengadaan barang dan jasa pemerintah, dan sistem pengendalian internal berpengaruh positif signifikan terhadap pencegahan fraud pengadaan barang dan jasa pemerintah, serta whistleblowing system berpengaruh positif terhadap pencegahan fraud pengadaan barang dan jasa pemerintah. Penelitian ini diharapkan dapat memberikan informasi dan sebagai dasar pengambilan kebijakan agar proses pengadaan barang dan jasa di lingkungan Kementerian Kelautan dan Perikanan dapat berjalan dengan lebih baik.

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55521120044
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	RAUL ANDIKA KURNIAWAN
Date Deposited:	15 Mar 2025 07:48
Last Modified:	15 Mar 2025 07:48
URI:	http://repository.mercubuana.ac.id/id/eprint/94922

Actions (login required)

View Item