The Effect of E-procurement, Internal Control Effectiveness, Good Governance, on Fraud Prevention with Organizational Ethical Culture as a Moderating Variable (Study on Regional Government of East Java Province)
Pengaruh E-procurement, Efectivity Internal Control, Good Governance, Terhadap Pencegahan Fraud Dengan Budaya Etis Organisasi Sebagai Variabel Moderasi (Studi Pada Pemerintahan Daerah Provinsi Jawa Timur)
DOI:
https://doi.org/10.21070/ups.957Keywords:
E-Procurement, Efectivity Internal Control, Good Governance, Fraud Prevention, Organizational Ethical Culture, LocalAbstract
The purpose of this study is to prove and analyze the influence of each of the e-procurement, efectivity internal control, good governance on fraud prevention with the ethical culture of the organization as a moderation variable. This study used the ULP Group (Prolation with a total number of 66 people. Samples were selected using the random sampling method. This study used a quantitative approach with research data collected using a likert scale and tested using smartpls partial last square program data processing. From the calculation results, it is concluded that e-procurement, efectivity internal control, good governance have a significant direct influence on fraud prevention. Other results also show that e-procurement, efectivity internal control, good governance have an indirectly significant influence on fraud prevention which is influenced by another variable, namely the ethical culture of the organization.
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