Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa
Abstract
The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability.
Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability
Downloads
Download data is not yet available.
References
Ahyaruddin, M., & Amrillah, M. F. (2018). Faktor Penentu Kinerja Pemerintah Daerah. Jurnal Akuntansi Multiparadigma, 9(3). https://doi.org/10.18202/jamal.2018.04.9028
Arifianti, R. (2015). Fraud Pengadaan Barang/Jasa Pada Pemerintah Provinsi Ntb: Pengujian Karakteristik Pokja Ulp/ Pejabat Pengadaan, Kesesuaian Kompensasi Dan Sistem Pengendalian Intern.
Ariani, & Ketut Salasmi. (2014). Analisis Pengaruh Moralitas Individu, Asimetri Informasi dan Keefektifan Pengendalian Internal Terhadap Kecendrungan Kecurangan Akuntansi. Bali Jurnal, 2(1).
Authority, N. F. (2011). Procurement fraud in the public sector.
Badan Pusat Statistik. (2021, February). Ekonomi Indonesia 2020 Turun sebesar 2,07 Persen (c-to-c).
Betham, A. A. A., Hipan, N., & Fality, F. (2019). Analisis Yuridis Prosedur Pengadaan Barang/Jasa Pemerintah Serta Perlindungan Hukum Terhadap Pelaku Pengadaan Barang/Jasa. In Jurnal Yustisiabel Fakultas Hukum (Vol. 3). https://radarkediri.jawapos.com
Bovens, M. (2007). Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
Bramero Kurniawan Rugu, Y., & Malangkucecwara, S. (2022). Analisis Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Dalam Mencegah Accounting Fraud Dengan Akuntabilitas Kinerja Sebagai Variabel Intervening. Jurnal Akuntansi Dan Pajak. http://jurnal.stie-aas.ac.id/index.php/jap
Caiden, G. E. (1988). The Vitality of Administrative Reform. International Review of Administrative Sciences, 54(3), 331–357. https://doi.org/10.1177/002085238805400301
Cheng, Y., Canuto, V. M., & Howard, A. M. (2001). An Improved Model for the Turbulent PBL. Journal Of The Atmospheric Sciences.
Crowe, H. (2011). Putting the Freud in Fraud: Why the Fraud Triangle Is No Longer Enough. In IN Howart, Crowe.
Dwiyanto Nurlukman, A. (2017). e-Procurement: Inovasi Penyelenggaraan Pemerintahan dalam Pengadaan Barang dan Jasa Berbasis e-Government di Indonesia.
Fithriani, N., Pituringsih, E., & Firmansyah, M. (2020). Influence of Organizational Characteristics, Compatibility Compensation, Internal Control Systems and Ethical Culture of Goods / Services Procurement Fraud. 1843–1856.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25.
Greiling, D., & Arie Halachmi. (2013). Accountability and Organizational Learning in the Public Sector. https://doi.org/10.2307/23484747
Hidayati, N., & Mulyadi, J. M. V. (2017). Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa. Jurnal Riset Akuntansi & Perpajakan (JRAP), 4(02), 274–293. https://doi.org/10.35838/jrap.v4i02.201
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Larasati, Y. S., & Surtikanti. (2019). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Pencegahan Fraud Di Dalam Proses Pengadaan Barang Dan Jasa (Riset Empiris Pada Direktorat Jenderal Pengelolaan Ruang Laut Kementerian Kelautan Dan Perikanan). JAFTA, 1, 31–43. https://doi.org/10.31845/jwk.v21i2.133
Lestari, N. K. L., & Supadmi, N. L. (2017). Pengaruh Pengendalian Internal, Integritas dan Asimetri Informasi pada Kecurangan Akuntansi. Akuntansi, 21(1), 389–417.
Mardiasmo. (2018). Perpajakan Edisi Terbaru 2018. CV. Andi Offset.
Mentta, T., & Maldaye, M. (2020). Transparency in Public Procurement: The Case of Federal Public Organizations of Ethiopia. International Journal of Academic Multidisciplinary Research, 4, 3–10. www.ijeais.org/ijamr
Najahningrum. Anik Fatun. (2013). Faktor-Faktor Yang Mempengaruhi Fraud: Persepsi Pegawai Dinas Provinsi Diy. http://journal.unnes.ac.id/sju/index.php/aaj
Narsha, Niluh Putu Dian Rosalina Handayani, & Isnalita Isnalita. (2017). Sak Etap Sebagai Solusi Overload Standar Akuntansi Bagi Umkm." Ekuitas. Jurnal Ekonomi Dan Keuangan, 44–65.
Nisa Nurharjanti, N. (2017). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi Dan Investasi, 18(2). https://doi.org/10.18196/jai.180284
OECD. (2007). Integrity in Public Procurement Good Practice from A to Z. OECD. https://doi.org/10.1787/9789264027510-en
Prihanto, H., Murwaningsari, E., Umar, H., & Mayangsari, S. (2020). How Indonesia Attempts to Prevent Corruption! Oceanide, 12, 70–85.
Purwantini, A. H., & Khikmah, S. N. (2014). Pengaruh Pengendalian Internal Terhadap Pencegahan Fraud Melalui Akuntabilitas Publik Sebagai Variabel Intervening. Optimum: Jurnal Ekonomi Dan Pembangunan, 4(1), 53. https://doi.org/10.12928/optimum.v4i1.7816
Puspitasari, M., & Lukman, R. P. (2021). Peluang Fraud Pejabat Pembuat Komitmen (PPK) atas Pengadaan Barang dan Jasa Pemerintahan. Journal Conference on Economic and Business Innovation, 1(1), 1–16.
Schuessler, K. F. (1954). Other People’s Money: A Study in the Social Psychology of Embezzlement. Donald R. Cressey. American Journal of Sociology, 59(6), 604–604. https://doi.org/10.1086/221475
Siswanto. (2010). Pengantar Manajemen. Bumi Aksara.
Suparman, H. E. (2014). Aspek Hukum PENGADAAN BARANG/JASA PEMERINTAH.
Theodorus Marten Tuanakotta. (2010). Akuntansi Forensik & Audit Investigasi.
Tomalili, R., Tatawu, G., & Sensu, L. (2019). Kedudukan Hukum Pengadaan Barang dan Jasa Dalam Pelayanan Publik The Legal status of the Procurement of Goods and Services In the Public. 1(1), 111–122.
Vousinas, G. (2018). Elaborating on the Theory of Fraud. New Theoretical Extensions. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3163337
Wolfe, D., & Hermanson, D. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74, 38–42.
Arifianti, R. (2015). Fraud Pengadaan Barang/Jasa Pada Pemerintah Provinsi Ntb: Pengujian Karakteristik Pokja Ulp/ Pejabat Pengadaan, Kesesuaian Kompensasi Dan Sistem Pengendalian Intern.
Ariani, & Ketut Salasmi. (2014). Analisis Pengaruh Moralitas Individu, Asimetri Informasi dan Keefektifan Pengendalian Internal Terhadap Kecendrungan Kecurangan Akuntansi. Bali Jurnal, 2(1).
Authority, N. F. (2011). Procurement fraud in the public sector.
Badan Pusat Statistik. (2021, February). Ekonomi Indonesia 2020 Turun sebesar 2,07 Persen (c-to-c).
Betham, A. A. A., Hipan, N., & Fality, F. (2019). Analisis Yuridis Prosedur Pengadaan Barang/Jasa Pemerintah Serta Perlindungan Hukum Terhadap Pelaku Pengadaan Barang/Jasa. In Jurnal Yustisiabel Fakultas Hukum (Vol. 3). https://radarkediri.jawapos.com
Bovens, M. (2007). Analysing and Assessing Accountability: A Conceptual Framework. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
Bramero Kurniawan Rugu, Y., & Malangkucecwara, S. (2022). Analisis Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Dalam Mencegah Accounting Fraud Dengan Akuntabilitas Kinerja Sebagai Variabel Intervening. Jurnal Akuntansi Dan Pajak. http://jurnal.stie-aas.ac.id/index.php/jap
Caiden, G. E. (1988). The Vitality of Administrative Reform. International Review of Administrative Sciences, 54(3), 331–357. https://doi.org/10.1177/002085238805400301
Cheng, Y., Canuto, V. M., & Howard, A. M. (2001). An Improved Model for the Turbulent PBL. Journal Of The Atmospheric Sciences.
Crowe, H. (2011). Putting the Freud in Fraud: Why the Fraud Triangle Is No Longer Enough. In IN Howart, Crowe.
Dwiyanto Nurlukman, A. (2017). e-Procurement: Inovasi Penyelenggaraan Pemerintahan dalam Pengadaan Barang dan Jasa Berbasis e-Government di Indonesia.
Fithriani, N., Pituringsih, E., & Firmansyah, M. (2020). Influence of Organizational Characteristics, Compatibility Compensation, Internal Control Systems and Ethical Culture of Goods / Services Procurement Fraud. 1843–1856.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25.
Greiling, D., & Arie Halachmi. (2013). Accountability and Organizational Learning in the Public Sector. https://doi.org/10.2307/23484747
Hidayati, N., & Mulyadi, J. M. V. (2017). Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa. Jurnal Riset Akuntansi & Perpajakan (JRAP), 4(02), 274–293. https://doi.org/10.35838/jrap.v4i02.201
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Larasati, Y. S., & Surtikanti. (2019). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Pencegahan Fraud Di Dalam Proses Pengadaan Barang Dan Jasa (Riset Empiris Pada Direktorat Jenderal Pengelolaan Ruang Laut Kementerian Kelautan Dan Perikanan). JAFTA, 1, 31–43. https://doi.org/10.31845/jwk.v21i2.133
Lestari, N. K. L., & Supadmi, N. L. (2017). Pengaruh Pengendalian Internal, Integritas dan Asimetri Informasi pada Kecurangan Akuntansi. Akuntansi, 21(1), 389–417.
Mardiasmo. (2018). Perpajakan Edisi Terbaru 2018. CV. Andi Offset.
Mentta, T., & Maldaye, M. (2020). Transparency in Public Procurement: The Case of Federal Public Organizations of Ethiopia. International Journal of Academic Multidisciplinary Research, 4, 3–10. www.ijeais.org/ijamr
Najahningrum. Anik Fatun. (2013). Faktor-Faktor Yang Mempengaruhi Fraud: Persepsi Pegawai Dinas Provinsi Diy. http://journal.unnes.ac.id/sju/index.php/aaj
Narsha, Niluh Putu Dian Rosalina Handayani, & Isnalita Isnalita. (2017). Sak Etap Sebagai Solusi Overload Standar Akuntansi Bagi Umkm." Ekuitas. Jurnal Ekonomi Dan Keuangan, 44–65.
Nisa Nurharjanti, N. (2017). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi Dan Investasi, 18(2). https://doi.org/10.18196/jai.180284
OECD. (2007). Integrity in Public Procurement Good Practice from A to Z. OECD. https://doi.org/10.1787/9789264027510-en
Prihanto, H., Murwaningsari, E., Umar, H., & Mayangsari, S. (2020). How Indonesia Attempts to Prevent Corruption! Oceanide, 12, 70–85.
Purwantini, A. H., & Khikmah, S. N. (2014). Pengaruh Pengendalian Internal Terhadap Pencegahan Fraud Melalui Akuntabilitas Publik Sebagai Variabel Intervening. Optimum: Jurnal Ekonomi Dan Pembangunan, 4(1), 53. https://doi.org/10.12928/optimum.v4i1.7816
Puspitasari, M., & Lukman, R. P. (2021). Peluang Fraud Pejabat Pembuat Komitmen (PPK) atas Pengadaan Barang dan Jasa Pemerintahan. Journal Conference on Economic and Business Innovation, 1(1), 1–16.
Schuessler, K. F. (1954). Other People’s Money: A Study in the Social Psychology of Embezzlement. Donald R. Cressey. American Journal of Sociology, 59(6), 604–604. https://doi.org/10.1086/221475
Siswanto. (2010). Pengantar Manajemen. Bumi Aksara.
Suparman, H. E. (2014). Aspek Hukum PENGADAAN BARANG/JASA PEMERINTAH.
Theodorus Marten Tuanakotta. (2010). Akuntansi Forensik & Audit Investigasi.
Tomalili, R., Tatawu, G., & Sensu, L. (2019). Kedudukan Hukum Pengadaan Barang dan Jasa Dalam Pelayanan Publik The Legal status of the Procurement of Goods and Services In the Public. 1(1), 111–122.
Vousinas, G. (2018). Elaborating on the Theory of Fraud. New Theoretical Extensions. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3163337
Wolfe, D., & Hermanson, D. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, 74, 38–42.
Published
2023-05-26
How to Cite
AGUSFIANDIFUTRA, Erfan; AKRAM, Akram; PITURINGSIH, Endar.
Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1374-1390, may 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/97810>. Date accessed: 23 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p17.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
