Main Article Content
Abstract
This study aims to examine the effect of the application of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Bengkulu government agencies moderated by organizational ethical culture. The population of this study is the Goods and Services Procurement Work Unit of Bengkulu City and Province, using the total sampling or census method, where the entire population is taken as a sample. This research uses a quantitative approach by collecting primary data using a questionnaire distributed to 33 respondents. The data analysis technique uses census / total sampling. This research was tested using the Moderate Regression Analysis (MRA) test with the SPSS 25 for windows program.
The results showed that (1) e-procurement has a positive effect on fraud prevention in the procurement of goods and services, (2) internal control has a positive effect on fraud prevention in the procurement of goods and services, (3) organizational ethical culture can moderate the relationship between e-procurement and government procurement of goods and services, (4) organizational ethical culture is unable to moderate the relationship between internal control and fraud prevention in the procurement of goods and services. This research can be used as input for employees at the good and services procurement work units in the city and province of Bengkulu to get how the influence implementing E-procurement, internal control and organizational ethical culture so that it will improve employees performance and organizational goals can be achieved properly.
Article Details
Copyright (c) 2025 NovitaSari, Sabrina Fania
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Creative Commons Attribution-ShareAlike (CC BY-SA)
Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.