Pengaruh Kompetensi, Sistem Pengendalian Internal, Sertifikasi Pengadaan Barang/Jasa Pemerintah untuk Pencegahan Kecurangan (Fraud) pada Pemerintah Provinsi DKI Jakarta

Abstrak

This study purposes to examine the influence of competency, internal control system, and the system of procurement of goods/service to prevent fraud in the Procurement Committee for Goods/Service of DKI Jakarta Province. The population in this study is the Procurement of Goods/Service Committee in the Goods/Service Procurement Service Agency of DKI Jakarta Province that occupies a Specific Functional Job which is included in regular working group and certain work group. The independent variables in this study are competency (X₁), internal control system (X₂), and the system of procurement of goods/services (X₃), while the dependent variable is fraud prevention. Data was analyzed using multiple linear regression analysis. The result showed that the internal control system (X₂) and the goods/service procurement system (X₃) had a partial effect on fraud prevention while competence (X₁) had no effect on fraud prevention. The result of the study also show that competence, internal control system and the procurement of goods/services together have a significant effect on the prevention of fraud.