DETERMINANTS OF FRAUD PREVENTION OF PROCUREMENT OF GOODS AND

SERVICES AT THE REGIONAL APPARAUS ORGANIZATION CITY OF PALEMBANG

Talitha Rifdah Fidiamtiz), Evada Dewata2), Yevi Dwitayanti3)

Public Sector Accounting, Sriwijaya State Polytechnic
Correspondent: talitharifdah04@gmail.com

ABSTRACT
The purpose of this study was to determine the effect of the e-procurement, the internal
control system, and the quality of the procurement committee on the prevention of fraud in the
procurement of goods and services. This type of research is quantitative. The research population is
153 employees of goods and services procurement actors in the financial sector at the Regional
Apparatus Organization of the Palembang City Government with purposive sampling technique.
The time of the study was carried out from March 2022 to July 2022. Primary data were collected
through questionnaires and obtained 139 questionnaire data which could be processed using
multiple linear regression analysis with the help of the SPSS program. These results indicate that the
e-procurementsystem, internal control system, and the quality of the procurement committee on the
prevention of fraud in the procurement of goods and services.

Keywords: e-procurement system, internal control system, quality of the procurement committee,
prevention of fraud in the procurement of goods and services.

INTRODUCTION
In the government environment, there are various types of fraud and the most common cause is fraud
or fraud in the procurement of goods/services. In Presidential Regulation 12 of 2021 concerning
amendments Number 16 of 2018 it is stated that the procurement of government goods/services has
an important role in the implementation of national development in improving public services and
developing the national and regional economy.cases Fraud are often found in government agencies,
both in State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD), which focus
on goods/services procurement activities. Fraud that often appears in public sector organizations is
corruption, misappropriation of assets and false statements. E-procurement in general can be
defined as the automation of an organization's procurement process by using a web-based application
(Nawi et al, 2016:329). In addition to the implementation of e-procurement, it is very important in
influencing the prevention of fraud, other factors such as the government's internal control system
and the quality of the procurement committee of goods/services also have a role in preventing fraud.
Internal control is defined as a process carried out by a group of people such as the board of
commissioners, management, personnel to provide the achievement of three objectives, namely,
reliability of financial reports, operational effectiveness and efficiency, and compliance with
applicable laws and regulations. The quality of the goods/services procurement committee is defined
as whether the team that has been selected to carry out the selection of goods/services providers has
met the required criteria. The aspect that can judge the success or failure of a system of procurement
of goods and services is professionalism. In the city of Palembang, in carrying out the procurement
of goods and services, most still apply the conventional method although some have used electronic-
based procurement (e-procurement
 Graph 1
Graph of Indonesia's Corruption Perceptions Index (2021)

Source: (Databoks, 2021)

Transparency International Indonesia (TII) recorded that Indonesia's CPI in 2020 was at 37 and
ranked 102 out of 180 countries studied. This score can be concluded that there is a decrease of 3
points from 2019 at a score of 40 with a rank of 85. The highest achievement in obtaining
Indonesia's longest CPI score in the last 25 years is in 2019. The theory that arises is due to a conflict
of interest between the principal (society) and agent (government) ) is called agency theory. The
relationship in this study is to explain the city government (agent) who is authorized to provide
useful information for users of government financial information as principals in order to reduce
fraud in which the government must improve prevention of its performance as a checks and balance.
Agency theory states that the principal states that the institution is managed well by the agent, but
there are differences in interests between the principal and the agent, but the principal certainly
expects a qualified and experienced agent (Panda & Leepsa, 2017). A qualified agent is an agent
who has integrity, competence, independence and objectivity and the institution can certainly carry
out the organization to prevent fraud, and the professionalism or quality of the procurement
committee is one of the factors that influence the success of a procurement system in achieving the
goals that have been set (Pratama et al. al. 2017). The purpose of this study is to determine the effect
of the e-procurement system, internal control system, and the quality of the procurement committee
on the prevention of fraud in the procurement of goods and services. The contribution of this
research is intended as a means for the Palembang City Government and academics as well as
providing input.

LITERATURE REVIEW
Agency theory states that there is a lot of information asymmetry between the agent (government)
and the principal (society) which can trigger fraud by agents. As a consequence, the city government
must be supervised to ensure that the management is carried out in full compliance with applicable
laws and regulations. With the ever-increasing efforts to prevent fraud in the procurement of goods
and services, it can reduce the occurrence of fraudulent acts and allow the opportunity to commit
irregularities to also be smaller.

Effect of E-Procurement System Effect E on Prevention of Fraud Procurement of Goods and

Services
A website which is an auction system with procurement of goods by the government using internet-
based technology, information and communication facilities is called an e-procurement system
(Sutedi, 2012: 254).
In line with previous research conducted (Artatri 2016), and (Sopiyan et al, 2021) the results show
that the E-Procurement has a positive and significant influence on the Prevention of Fraud
Procurement of Goods and Services. It can be concluded that the increasing application of the E-
Procurement will also increase the Fraud . So the hypothesis in this study is as follows:
H1: The E-Procurement has a positive effect on the Prevention of Fraud Procurement of Goods and
Services at the Regional Apparatus Organization of Palembang City.
The Effect of Internal Control on Prevention of Fraud Procurement of Goods and Services
The most widely applied internal control is a control that can usually prevent fraud (Tuanakotta,
2017). The relationship, Tuanakotta (in Dona Ritma PN, 2015) between internal control and fraud
prevention is a situation that creates opportunities for fraud or fraud is the weakness of internal
control. From previous research conducted by (S. Hambani, Warizal, ICKusuma, Ramadianti,
2020), (Romaissah et al, 2019) the results show that internal control has a positive and significant
effect on preventing fraud in the procurement of goods and services. So the hypothesis in this study
is as follows:
H2: Internal Control has a positive effect on preventing fraud in the procurement of goods and
services
The Effect of the Quality of the Procurement Committee on the Prevention of Fraud
Procurement of Goods and Services
In terms of the professionalism of the committee which has a success factor in the procurement
system of goods/services (Thai , 2000). If a procurement of goods/services uses a third party in its
implementation, either through a provider of goods and services, then the procurement process must
go through a committee or procurement official first. The actors in the procurement of government
goods/services, commonly referred to as the procurement committee, and the activities and decisions
they make will greatly determine the course of the procurement process. All activities taken by the
procurement committee are crucial because they are directly related to the interests of various other
goods/services procurement subjects. Research conducted by Haris Yusuf (2021) explains that the
quality of the procurement committee has a significant effect on preventing fraud in the procurement
of goods and services. So the hypothesis in this study is as follows:
H3:The quality of the Procurement Committee has a positive effect on the Prevention of Fraud the
Procurement of Goods and Services at the Regional Apparatus Organization of Palembang City.
The Effect of the E-Procurement System, Internal Control System, and the Quality of the
Procurement Committee on the Prevention of Fraud Procurement of Goods and Services
E-procurement is defined as government innovation in the procurement of goods/services that
prioritizes transparency and accountability. E-procurement provides information to the public
regarding the process of implementing the procurement of goods/services. Natasya et al (2017) stated
that internal control is structured to secure the assets of an organization, if internal control does not
work well, the level of fraud will be higher. However, this fraudulent act is related to the
management team that is still not competent, the level of integrity and independence of the
procurement committee is low (Thorburn & Kull, 2015). In the research of S. Hambani, Warizal,
ICKusuma, Ramadianti (2020) explained that E-Procurement and Internal Control have a Positive
and Significant Effect on Fraud Prevention in the Procurement Process of Goods/Services either
Partially or Simultaneously. So the hypothesis in this study is as follows:
H4: The E-Procurement System, Internal Control System, and the Quality of the Procurement
Committee have a simultaneous effect on the Prevention of Fraud Procurement of Goods and Service

METHOD
This type of research is quantitative using purposive sampling technique. The research variables are
Prevention of Fraud Procurement of Goods and Services, E-ProcurementS ystem, Internal Control
System, and Quality of the Procurement Committee. The operational definition of this research
variable is in table 1

Table 1.
Operational Research

Variables Definition Dimensions Indicators

Variable
System Implementation of a website Stages of E- work packages in
(X1) which is an auction system with Procurement SPSE
goods procurement by the a. Preparation of
government using internet-based procurement of
technology, information, and
communication facilities. (Sutedi,
2017:254)
b. Announcement of Job packages are
Auctions available in LPSE
with existing
provisions

Registration of Auctions Providers of

goods/services
have access rights
to register as
bidders

d. Explanation of By using the

Auction online process,
the process can be
carried out

Submission of Bids Users are required

to follow the
existing
APENDO
provisions

f. Evaluation Process Conducted

manually but
SPSE does not
include
(Presidential Regulation
No. 70 of 2012)
Internal An integral process for actions Control Environment Socialization of
Control and activities carried out entity values that
(X2) continuously by the leadership must be
and all employees to provide upheld
adequate confidence in the
achievement of organizational Risk Assessment Organizing
goals through effective and adequate
efficient activities, reliability of processes
financial reporting, safeguarding
state assets, and compliance with Control activities Proper
laws and regulations. (Presidential segregation of
Regulation No. 60 of 2008) duties

Information and Transactions are

communication managed
computerized

5. Monitoring Conduct
evaluation of the
(Presidential Regulation quality of internal
No. 60 of 2008) control on a
regular basis
 Quality of the The ability and professionalism of 1. Competence Knowledge
Committee for the committee personnel that Skill
the affect the success of a system of Attitude
Procurement procurement of goods/services.
of Goods and (Thai, 2000) 2. Objectivity Free from
Services problems of
(X3) conflict and
interest

3. Integrity Honesty
Committee
Courage
Wisdom Attitude
Responsibilities
Fraud Good and consistent framework Strengthening the Using guidelines
Prevention principles and practicesbasis for legal for the
Procurement the procurement of public goods procurement of
of Goods and and services is a legal requirement goods and
Services (Y) in preventing corruption in the services in
procurement accordance
of goods and services, besides with applicable
that open and transparent regulations
procedures and practices are also Transparent Procedures Implementing
needed to prevent corruption in transparent
the procurement process of goods
and services. (Pope,2017:38)

procedures Transparent procedures

Implementing
transparent

Documents Opening
Tender documents at a
predetermined
time

Evaluation of a. Implemented
Bids correctly and
fairly
b
direct
a
winner's decision
to
particular supplier

Independent audit In large contracts

checks , it
can take more
than
two years to
determine
the winner

Source: Processed data, 2022

Population and Sample
 The population in this study are employees who procure goods and services in the financial sector at
51 Regional Apparatus Organizations of the Palembang City Government using a purposive
sampling technique with a total of 3. Based on the data obtained, the number of employees in the
Finance Department in Palembang City amounted to 139.

The Data Analysis Techniques

The analysis technique used is multiple linear regression analysis with the help software version 25.

RESULTS
According to the results of questionnaire collection, from 153 questionnaires distributed to
respondents, 139 questionnaires were collected and could be processed or 90, 8% of the
questionnaires obtained.

Descriptive Statistics of Variables

Descriptive statistics are statistics used to analyze data by describing the data that has been collected
without intending to make conclusions that apply to the public. The data to be seen is from the
average, standard deviation, maximum value, minimum value, and the amount of research data. The
results of descriptive statistics for each variable can be seen in table 2. Descriptive Statistics Test
Results

Table 2.
Descriptive Statistical Test Results
for Prevention of Fraud System System
Quality
Procurement of E- Control Procurement
Goods and Services Procurement Internal Committee
Mean 4.1942 3.9856 4.2014 4.2230

Minimu 4.00 3.00 3.00 3.00

m
Maximu 5.00 4.00 4.00 4.00
m
Source: (processed data, 2022)
Based on the table above, it is known that there are 139 data explanations regarding each data as
follows:
1. X1 with a minimum value of 3.00, a maximum value of 4.00 and the average value (mean) of
3.9856. This shows that there is a good distribution of data.
2. X2 with a minimum value of 3.00, a maximum value of 4.00 and an average value (mean) of
4.2014. This shows that there is a good distribution of data.
3. X3 with a minimum score of 3.00, a maximum value of 4.00 and an average value (mean) of 4.2230.
This shows that there is a good distribution of data.
4. Y has a minimum value of 4.00, a maximum value of 5.00 and an average value (mean) of 4.1942.
This shows that there is a good distribution of data.
The categories used to determine the condition of the research variables as a whole can be seen
through the average scores in table 3 below

Table 3.
Respondents' Answer Category
Interval Category
1.00 – 1.80 Very Bad
1.80 – 2.60 Not Good
2.60 – 3.40 Fairly Good
 3.40 – 4.20 Good
4.20 – 5, 00 Very Good
Source: Sugiyono (2019:153

Descriptive data explains that the results obtained are based on each respondent's answers to variable
indicators. According to the results, the independent and dependent variables have indicators that are
categorized as very good and good, but some are quite good frequency

Table 4.
Table of Respondents' Answers
Number Score
No Variable Dimension Statement Averag Criterion
e
1 4.01 Good
1 a)Procurement
Preparation 2 3.83 Good

3 3.81 Good

4 3.90 Good

5 3.95 Good
System
E- 6 3.65 Good
procurement
b) Auction 7 3.51 Good
Announcement
8 3.55 Good

c) Auction Registration 9 3.60 Good

10 3.96 Good

d) Auction Description 11 3.73 Good

12 4.01 Good

e) Submission of Bids 13 3.65 Good

14 3.96 Good

15 3.63 Good

e) Evaluation Process 16 3.97 Good

17 3.65 Good

2. 1 4.21 Very Good

1. Environment 2 4.12 Good

Control
3 4.27 Very Good

4 4.27 Very Good

 5 4.27 Very Good
2.Risk
6 4.16 Good
7 4.28 Very Good
3. Control Activities 8 4.25 Very Good
9 4.22 Very Good
Internal 10 4.22 Very Good
Control 4. Information and 11 4.22 Very Good
communication 12 4.27 Very Good
13 4.27 Very Good
5. Monitoring 14 4.26 Very Good
15 3.88 Good
1. Competence 1 4.29 Very Good
2 4.40 Very Good
3 4.23 Very Good

4 4.25 Very Good

2. Objectivity
Quality of the 5 4.28 Very Good
3. Procurement 6 4.30 Very Good
Committee 7 4,29 Very Good
8 4,25 Very Good
9 4,20 Very Good
3. Integrity
10 4,24 Very Good
11 4,17 Good
12 4,27 Very Good
4. 1. Strengthening the 1 4 ,21 Very Good
legal framework 2 4,20 Very Good

2. Transparent Procedure 3 4,24 Very Good

4 4,20 Very Good
3. Opening Tender 5 4,26 Very Good
Prevention of
Documents 6 4,24 Very Good
Fraud
Procurement 7 4,25 Very Good
of Goods and 4.Evaluation 8 4.14 Good
Services 9 4.27 Very Good
5. Delegating authority 10 4.27 Very Good
11 4.38 Very Good
6. Independent audit 12 4.25 Very Good
examination
13 4.27 Very Good
The results of the frequency variable of respondents' answers according to the table above are as
follows:
1. The Fraud Prevention Variable for the Procurement of Goods and Services (Y) consists of 10
statement items. This is classified as very good seen from one of the largest total average scores of
the dimension of Delegating authority to the variable of Prevention of Fraud Procurement of goods
and services, which is 4.38, due to the prevention of fraud in the procurement of goods and services
at the Regional Apparatus Organization of Palembang City has implemented the implementation
and continuous accountability monitoring that can improve the prevention of fraud in the
procurement of goods and services.
2. The E-Procurement System Variable (X1) consists of 17 statement items. This is classified as
very good, seen from one of the largest total average scores for the dimensions in the Procurement
Preparation of the e-procurement system variable, which is 4.01.
3. The Internal Control System Variable (X2) consists of 15 statement items. This is classified as
very good seen from one of the largest total average scores for the dimensions of Control Activities
on the Internal Control System variable, which is 4.48.
4. The Procurement Committee Quality Variable (X3) consists of 12 statements. This is classified
as very good seen from one of the largest total average scores for the competency dimension on the
Procurement Committee Quality variable, which is 4.40.
The Tes of Validity and Reliability
results of the validity and reliability test at Palembang City Regional Apparatus Organizations were
declared valid and reliable with Cronbatch's Alpha > 0.70 in table 5

Table 5.
Validity and Reliability Test Results

Validity Reliabili
Variable ty Cronbatch
No. Item 's Alpha
R
Stateme
Calculate
nt
Y
Y.1-Y.13 0.478- 0.748 Valid and
0.782 Reliable
X1
X1.1- 0.406- 0.760 Valid and
X1.17 0.776 Reliable
X2
X2. 1- 0.387- 0.748 Valid and
X2.15 0.739 Reliable
X3
X3.1- 0.413- 0.709 Valid and
X3.12 0.764 Reliable
Source: Data processed, SPSS output (2022)
The results show that the value of rcount for each each statement on the E-procurement System
variable (X1) ranges from 0.406 to 0.776, the Internal Control System variable (X2) ranges from
0.387 to 0.739, the Procurement Committee Quality variable (X3) ranges from 0.413 to i with
0.764, and the variable of Prevention of Procurement of Goods and Services Fraud (Y) ranges from
0.478 to 0.782. All calculated r values for each statement regarding the variables of the E-
procurement System (X1), Internal Control System (X2), Quality of the Procurement Committee
(X3), and Prevention of Fraud Procurement of Goods and Services (Y) are greater than r table
(0.361 ). This means that each statement item in this study has met the validity test or all of the
statements are valid and can be used for research data collection
Partial Significance Test (t test)
The t-table value is significant 0.05/2 (2-sided test) with degrees of freedom df=nk-1 or 139-3-
1=135, so the t-table value is 1.977692/- 1.977692. The test values in this study are shown in table
6:

Table 6.
Partial Significance Test Results (t-test)
Coefficientsa
Unstandardiz R Adjusted R
Model ed t S R Squar Square
Coefficients i e
g
B
.
1 (Constant) 2.721 2.3 0.02 .973a 0.946 0.945
61 0
0.128 3.1 0.00
X1
00 2
0.458 21. 0.00
X2
560 0
 X3 0.296 4.9 0.00
11 0
(Source: Processed Data, 2022)

Significant test resultspartial (t-test) above can be described as follows:

Testing the variable coefficient of the E-Procurement System
From the SPSS output above, the t-count is 2.361 so that the t-count > t table (2.361 > 1.977692)
and the significance of the t-test is less than 0 0.05 (0.002 < 0.05) then H1 is accepted. So it is
concluded that the E-Procurement System has a positive and significant effect on the Prevention
of Fraud Procurement of goods and services. It can be concluded that the increasing application of
the E-Procurement System is carried out, of course, the prevention of fraud in the procurement of
goods and services at the Palembang City Regional Apparatus Organization will also increase.
This research is in line with previous research conducted by (Artatri 2016), and (Sopiyan et al,
2021) succeeded in proving that the factor of implementing the e-procurement system has a
positive influence on the prevention of fraud in the procurement of goods and services at the
Palembang City Regional Apparatus Organization.
Testing the coefficient of the Internal Control System variable.
From the SPSS output, the t-count is 21,560 so that the tcount > ttable (21.560 > 1.977692) and
the significance is less than 0.05 (0.000 < 0.05), then H2 is accepted. So it is concluded that the
Internal Control System has a positive and significant effect on the Prevention of Fraud
Procurement of goods and services at the Palembang City Regional Apparatus Organization. It
can be concluded that the improvement of the Internal Control System will also increase the
prevention of fraud in the procurement of goods and services at the Palembang City Regional
Apparatus Organization.
This research is in line with the results of previous studies, where research conducted by S.
Hambani, Warizal, ICKusuma, Ramadianti (2020), Romaissah et al (2019) succeeded in proving
that the factor of implementing the Internal Control System had a positive effect on the Prevention
of Fraud Procurement of goods and services in Regional Apparatus Organizations Palembang City
Testing the coefficient of the quality variable of the Procurement Committee
From the SPSS output, it was obtained t-count of 4.911 so that the value of tcount > ttable (4.911
>1.977692) and a significance of less than 0.05 (0.000 <0.05) then H3 was accepted. So it can be
concluded that the quality of the Procurement Committee has a positive and significant impact on
the prevention of fraud in the procurement of goods and services at the Palembang City Regional
Apparatus Organization. It can be concluded that the higher the quality of the Procurement
Committee, the greater the prevention of fraud in the procurement of goods and services. This
research is not in line with the results of previous studies, where research conducted by Noor
Efayanti (2020) shows that the quality of the procurement committee has a negative effect on
preventing fraud in the procurement of goods and services at the Palembang City Regional
Apparatus Organization. Meanwhile, Haris Yusuf's research (2021) explains that the quality of the
committee procurement has a significant effect on preventing fraud. Procurement of goods and
services in regional organizations in the city of Palembang.

The results of multiple regression testing obtained R of 0.973 which means that the
correlation/relationship between System E-procurement (X1), Internal Control System (X2)and
Quality of Procurement Committee (X3) has a relatively strong relationship of 97.3%. While the
value of R Square or the value of the coefficient of determination is obtained at 0.946. This means
that the X variable has a 94.6% contribution effect on the Y variable. While the rest (100% -
94.6% = 5.4%) is explained by other independent variables not included in this study. The
adjusted R Square value of 0.945 or 94.5% shows the contribution of the independent variable to
the dependent variable.
Simultaneous Significance Test (F-Test)
The f-table value with degrees of freedom Df = nk or 139-4 = 135, so the f-table value is
2.671676. The test values in this study are shown in Table 7

Table 7.
Results of the -F Test
Model Mean Square F Sig.
 1 Regressio 539,192 789,661 .000b
n
0.683
Residual
Total
(Source: Processed data, 2022)
From output , the f-count is 2.671676 so that Fcount > Ftable (789.661 >2.671676) and the
significance is less than 0.05 (0.000 < 0.05) then H4 is accepted. So it is concluded that System
E-procurement, Internal Control System and The quality of the Procurement Committee has a
simultaneous positive influence on the Prevention of Fraud in the Procurement of Goods and
Services in the Regional Apparatus Organizations of Palembang City.

CONCLUSION
Based on the results of the research above, it can be concluded as follows:
1. The E-Procurement System has a positive and significant effect on the Prevention of Fraud
Procurement of Goods and Services in Palembang City Regional Apparatus Organizations that have
implemented the implementation of e-procurement in supporting the procurement of goods and
services.
Internal Control System has a positive and significant effect on the Prevention of Fraud
Procurement of Goods and Services seen in the Palembang City Regional Apparatus Organization
which has carried out continuous supervision and followed up on any findings or suggestions given
by identifying existing problems.
3. The quality of the Procurement Committee has a positive and significant effect on the Prevention
of Fraud Procurement of Goods and Services seen in the Regional Apparatus Organizations of
Palembang City which always improves good performance in terms of the professionalism of the
employees.
4. E-procurement System, Internal Control System and The quality of the Procurement Committee
has a positive effect simultaneously on the Prevention of Fraud in the Procurement of Goods and
Services. This means that the higher the value of the implementation of the e-procurement system,
the internal control system and the quality of the procurement committee, the higher the prevention
of fraud in the procurement of goods and services.
5. The implications of this research for Regional Apparatus Organizations, especially the City of
Palembang, are expected to continue to improve their performance so that fraud prevention in the
procurement of goods and services is achieved.

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