Fraud Prevention in Government Procurement of Goods and Services

Maria Maria; Muhammad Husni Mubarok; Jamaliah Said; Darusalam Darusalam; Desi Indriasari; Sarikadarwati Sarikadarwati

doi:10.2991/978-2-38476-026-8_13

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Fraud Prevention in Government Procurement of Goods and Services

Authors

Maria Maria¹^{, *}, Muhammad Husni Mubarok¹, Jamaliah Said², Darusalam Darusalam², Desi Indriasari¹, Sarikadarwati Sarikadarwati¹

¹Accounting Department, State Polytechnic of Sriwijaya, Palembang, Indonesia

²Accounting Research Institute & Faculty of Accountancy UiTM, Puncak Alam, Selangor, Malaysia

^*Corresponding author. Email: mariamardjuki@polsri.ac.id

Corresponding Author

Maria Maria

Available Online 31 July 2023.

DOI: 10.2991/978-2-38476-026-8_13 How to use a DOI?
Keywords: Fraud; Prevention; Goods and Services; Government
Abstract: This study explores the prevention of government procurement fraud in Palembang city, which is thought to be related to the competency of the government apparatus and Internal Control System (SPI). This research was conducted empirically by involving 50 government units with an analysis of procurement actors (budget user powers, commitment-making officials, procurement officials, and election working groups. The data were analyzed by multiple regression techniques. The result, prevention of procurement fraud was influenced by the competency of government apparatus and SPI. Partially, the competency of the government apparatus did not influence the prevention of fraud.
Copyright: © 2023 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 31 July 2023
ISBN: 10.2991/978-2-38476-026-8_13
ISSN: 2352-5398
DOI: 10.2991/978-2-38476-026-8_13 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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ris enw bib

TY  - CONF
AU  - Maria Maria
AU  - Muhammad Husni Mubarok
AU  - Jamaliah Said
AU  - Darusalam Darusalam
AU  - Desi Indriasari
AU  - Sarikadarwati Sarikadarwati
PY  - 2023
DA  - 2023/07/31
TI  - Fraud Prevention in Government Procurement of Goods and Services
BT  - Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
PB  - Atlantis Press
SP  - 105
EP  - 112
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-026-8_13
DO  - 10.2991/978-2-38476-026-8_13
ID  - Maria2023
ER  -

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