Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)

Good Governance and Internal Control on the Prevention of Fraud in the Procurement of Goods and Services for Government Agencies

Authors
Evada Dewata1, *, Elfira Hidayanti Farah2, Hadi Jauhari1, Yuliana Sari1
1Politeknik Negeri Sriwijaya, Palembang, Indonesia
2Alumni of the Public Sector Accounting Study Program Politeknik Negeri Sriwijaya
*Corresponding author. Email: evada78@polsri.ac.id
Corresponding Author
Evada Dewata
Available Online 11 February 2022.
DOI
10.2991/assehr.k.220202.026How to use a DOI?
Keywords
Good Governance; Internal Control; Fraud; Fraud Triangle Theory
Abstract

This study aims to empirically prove the effect of good governance and internal control on the prevention of fraud in the procurement of state-owned goods and services in the regional government of South Sumatra Province. The research population was in 37 Regional Apparatus Organizations (OPD), the sampling technique used purposive sampling and obtained as many as 128 respondents. This type of research data is primary data using a questionnaire. The analysis technique uses multiple linear regression models and it is found that partially, there is a positive and significant effect of good governance and internal control on the prevention of fraud in the procurement of goods and services. The results of the study have implications for local governments to continue improving the application of good governance principles strictly and continuously run the internal control system to minimize legitimacy and prevent fraud in the process of procuring goods and services.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 February 2022
ISBN
10.2991/assehr.k.220202.026
ISSN
2352-5398
DOI
10.2991/assehr.k.220202.026How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Evada Dewata
AU  - Elfira Hidayanti Farah
AU  - Hadi Jauhari
AU  - Yuliana Sari
PY  - 2022
DA  - 2022/02/11
TI  - Good Governance and Internal Control on the Prevention of Fraud in the Procurement of Goods and Services for Government Agencies
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 150
EP  - 154
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.026
DO  - 10.2991/assehr.k.220202.026
ID  - Dewata2022
ER  -