PENGARUH PELAKSANAAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA PEMERINTAH DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI : Studi pada Sektor Pemerintahan yang melakukan E-procurement

Yulianti, - (2019) PENGARUH PELAKSANAAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA PEMERINTAH DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI : Studi pada Sektor Pemerintahan yang melakukan E-procurement. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pelaksanaan e-procurement dan pengendalian internal terhadap pencegahan fraud pengadaan barang dan jasa pemerintah serta untuk mengetahui bagaimana pengendalian internal memoderasi pengaruh pelaksanaan e-procurement terhadap pencegahan fraud pengadaan dan jasa pemerintah. Metode dalam penelitian ini adalah deskriptif kausal dengan pendekatan kuantitatif. Data penelitian ini diperoleh dari penyebaran kuesioner kepada 16 sektor pemerintah dan jumlah responden sebanyak 46 dengan teknik pengambilan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan alat bantu software SmartPLS. Hasil menunjukan bahwa (1) Pelaksanaan E-Procurement berpengaruh terhadap pencegahan fraud pengadaan barang dan jasa, (2) pengendalian internal berpengaruh terhadap pencegahan fraud pengadaan barang dan jasa, (3) pengendalian internal memoderasi pengaruh pelaksanaan e-procurement terhadap pencegahan fraud pengadaan barang dan jasa. Kata Kunci: E-Procurement, Pengendalian Internal, Pencegahan Fraud Pengadaan Barang dan Jasa Pemerintah The purpose of this study is to determine how the effect of the e-procurement implementation and internal control on fraud prevention of the government procurement of goods and services. this study also aims to determine the moderating effect of the internal control at the effect of e-procurement implementation on fraud prevention. The research method used in this study is a casually descriptive with quantitative approach. The Research data was obtained from questinnaires to the 16 government sector with 46 respondents. The purposive sampling techniques was used to determine the sample. Hypotesis testing is done by using SmartPLS software. The result showed that (1) e-procurement implementation has an effect to fraud prevention of the government procurement of goods and services, (2) Internal Control has an effect to fraud prevention of the government procurement of goods and services, (3) the moderating effect of the internal control on the e-procurement implementation has an effect to fraud prevention of the government procurement of goods and services. Keywords: E-Procurement, Internal Control, Fraud Prevention of the Government Procurement of Goods and Services

Item Type: Thesis (S1)
Uncontrolled Keywords: E-Procurement, Pengendalian Internal, Pencegahan Fraud Pengadaan Barang dan Jasa Pemerintah
Subjects: H Social Sciences > HG Finance
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Yulianti
Date Deposited: 09 Mar 2020 08:40
Last Modified: 09 Mar 2020 08:40
URI: http://repository.upi.edu/id/eprint/38568

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