Ulfah, Sitti Mukhtia and Dr. Mohamad Khoiru Rusydi,, Ak., BKP and Yeney Widya Prihatiningtias, D.B.A., Ak. (2024) Determinan Pencegahan Fraud Pengadaan Barang/Jasa Pemerintah Dengan Komitmen Dan Budaya Etis Organisasi Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membuktikan pengaruh implementasi Sistem Manajemen Anti Penyuapan (SMAP), Sistem Pengendalian Intern Pemerintah (SPIP), dan peran Unit Kepatuhan Intern (UKI) terhadap pencegahan fraud Pengadaan Barang/Jasa Pemerintah (PBJ) yang dimoderasi komitmen organisasi dan budaya etis organisasi. Data penelitian diperoleh melalui kuesioner yang disebarkan kepada pegawai di 21 Balai Pelaksana Pemilihan Jasa Konstruksi (BP2JK) Kementerian PUPR tersertifikasi SMAP. Data responden yang dapat diolah sebesar 158 dan dianalisis menggunakan metode PLS-SEM. Hasil penelitian ini membuktikan bahwa pengaruh implementasi SMAP, SPIP, dan peran UKI berpengaruh positif terhadap pencegahan fraud PBJ. Komitmen organisasi dan budaya etis organisasi sebagai variabel moderasi juga terbukti dapat memperkuat pengaruh positif implementasi SPIP terhadap pencegahan fraud PBJ. Di sisi lain, budaya etis organisasi sebagai variabel moderasi terbukti memperlemah pengaruh positif peran UKI terhadap pencegahan fraud PBJ. Dengan demikian SMAP perlu diterapkan secara mandatori di seluruh unit kerja layanan publik strategis dan diintegrasikan dengan SPIP. Indikator kesuksesan implementasi SMAP juga dapat ditingkatkan menjadi 75%-100%. Selain itu pembentukan UKI juga diperlukan bagi instansi pemerintah yang belum menerapkan model three lines of defense. Penguatan peran UKI dapat dilakukan dengan meningkatkan kompetensi SDM serta evaluasi menyeluruh terhadap internalisasi wewenang dan tugas UKI pada Unit Pelaksana Teknis (UPT).
English Abstract
The objective of this research is to prove the impacts of the implementation of the SMAP (Anti-Bribery Management System) and SPIP (Government Internal Control System) and the roles of UKI (Internal Compliance Unit) on fraud prevention in PBJ (Government Procurement of Goods and Services) with the moderation of organizational commitment and ethical culture. The data of this study was harvested from questionnaires distributed to the employees of 21 SMAP-certified BP2JK (Offices for Construction Service Selection) of the Ministry of Public Works and Housing (PUPR). The 158 processable respondent data was analyzed through PLS-SEM. The results prove that the implementation of SMAP and SPIP and the roles of UKI positively influence PBJ fraud prevention and that organizational commitment and ethical culture strengthen the positive effects of SPIP implementation on PBJ fraud prevention. Furthermore, organizational ethical culture weakens the positive effects of UKI’s role on PBJ fraud prevention. Therefore, SMAP needs to be enforced mandatorily in all strategic public-service work units and to be integrated with SPIP. The success indicators of SMAP implementation should also be increased to 75-100%. In addition, the establishment of UKI is also necessary for government institutions that have not applied the three lines of defense model. The reinforcement on the roles of UKI can be done by improving human resource competence and comprehensively evaluating the internalization of UKI’s authorities and tasks at UPT (Technical Executive Units).
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042402 |
| Uncontrolled Keywords: | Fraud Pengadaan Barang/Jasa Pemerintah, Sistem Manajemen Anti Penyuapan, Sistem Pengendalian Intern Pemerintah, Unit Kepatuhan Internal, Komitmen dan Budaya Etis Organisasi-Government Goods/Services Procurement Fraud, Anti-Bribery Management System, Government Internal Control System, Internal Compliance Unit, Organizational Commitment and Ethical Culture |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 02 Jan 2025 04:00 |
| Last Modified: | 02 Jan 2025 04:00 |
| URI: | http://repository.ub.ac.id/id/eprint/230787 |
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