Analisis Faktor-Faktor yang Mempengaruhi Fraud Pengadaan Barang/Jasa Pada Lingkungan Instansi Pemerintah Di Wilayah Semarang

Abstract

The purpose of this research was to test whether variables such as public procurement committees quality, public procurement partners/suppliers quality, public procurement committees income, public procurement systems and procedures, public procurement ethics, and public procurement environment had influence towards public procurement fraud on government environment instance in Semarang and also to test whether there was any differences assessment between Government Intern Party and BPKP Auditors. Research result indicated that there are significant differences assessment between Government Intern Party and BPKP Auditor towards variables such as public procurement committees quality, public procurement partners/suppliers quality, public procurement systems and procedures, public procurement ethics, and public procurement environment, except for public procurement committees income. Further, on simultaneous test, just public procurement partners/suppliers quality and public procurement environment that had negative influence towards public procurement fraud on government environment instance in Semarang. Whereas that if the test had carried out in partial way, based on Government Intern Party respondent, none of independent variables had influence towards dependent variable. Based on BPKP Auditors, public procurement committees quality variable had positive influence, public procurement partners/suppliers quality had negative influence, and public procurement environment had negative influence towards public procurement fraud. Threatening on previous research, survey method that used questionnaire still couldn’t explain the factors that influenced procurement fraud on government environment more clearly. Obvious differences between this research towards previous research, explained that fraud act in every different scale would produce different result.