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

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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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  -