PERAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH, E-PROCUREMENT, KAPABILITAS APIP, DAN BUDAYA ORGANISASI DALAM PENCEGAHAN KECURANGAN PADA PENGADAAN BARANG DAN JASA PEMERINTAH

WIJANG ARDI RAHMADI, . (2026) PERAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH, E-PROCUREMENT, KAPABILITAS APIP, DAN BUDAYA ORGANISASI DALAM PENCEGAHAN KECURANGAN PADA PENGADAAN BARANG DAN JASA PEMERINTAH. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

	Text 1. File COVER.pdf Download (2MB)
	Text 2. File BAB 1 .pdf Download (881kB)
	Text 3. File BAB 2.pdf Restricted to Registered users only Download (918kB) | Request a copy
	Text 4. File BAB 3.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text 5. File BAB 4.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text 6. File BAB 5 .pdf Restricted to Registered users only Download (550kB) | Request a copy
	Text 8. File Daftar Pustaka.pdf Download (678kB)
	Text 9. File Lampiran .pdf Restricted to Registered users only Download (3MB) | Request a copy

Abstract

Peran Sistem Pengendalian Internal Pemerintah, E-Procurement, Kapabilitas Apip, Dan Budaya Organisasi Dalam Pencegahan Kecurangan Pada Pengadaan Barang Dan Jasa Pemerintah. Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas Sistem Pengendalian Internal Pemerintah (SPIP), implementasi e-procurement, kapabilitas Aparat Pengawasan Intern Pemerintah (APIP), dan budaya organisasi terhadap pencegahan kecurangan (fraud) dalam pengadaan barang dan jasa pemerintah. Latar belakang penelitian ini didasari oleh masih maraknya kasus penyimpangan dalam proses pengadaan sektor publik meskipun berbagai instrumen pengendalian dan digitalisasi telah diterapkan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Data primer dikumpulkan melalui metode survei menggunakan instrumen kuesioner. Sampel dalam penelitian ini berjumlah 202 responden yang merupakan Aparatur Pengawasan (APIP) pada Inspektorat di 19 Kementerian/Lembaga bidang Polhukam PMK, yang ditarik menggunakan teknik proportionate stratified random sampling. Pengujian hipotesis dan analisis data dilakukan menggunakan pemodelan Structural Equation Modeling - Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian membuktikan bahwa efektivitas sistem pengendalian internal pemerintah, e-procurement, kapabilitas APIP, dan budaya organisasi berpengaruh secara positif dan signifikan terhadap pencegahan kecurangan. Secara khusus, budaya organisasi ditemukan sebagai variabel yang paling dominan pengaruhnya dalam menentukan keberhasilan pencegahan kecurangan di instansi pemerintahan. Temuan penelitian ini memberikan kontribusi teoritis dan praktis bahwa pencegahan fraud tidak cukup hanya mengandalkan penguatan sistem formal dan pemutakhiran teknologi, melainkan sangat ditentukan oleh internalisasi nilai integritas dan keteladanan pimpinan di lingkungan instansi. Kata kunci : Sistem Pengendalian Internal Pemerintah, E-Procurement, Kapabilitas APIP, Budaya Organisasi, Pencegahan Kecurangan, Pengadaan Barang Atau Jasa Pemerintah. ***** The Role Of The Government’s Internal Control System, E-Procurement, Apip Capabilities, And Organisational Culture In Fraud Prevention In Government Procurement Of Goods And Services. This study aims to analyze the effect of the effectiveness of the Government Internal Control System (SPIP), e-procurement implementation, the capability of the Government Internal Supervisory Apparatus (APIP), and organizational culture on fraud prevention in the public sector procurement of goods and services. The background of this research is motivated by the persistent occurrence of procurement fraud despite the implementation of various internal controls and digitalized systems. This study employs a quantitative approach with an explanatory research design. Primary data were collected through a survey method using questionnaires. The sample consisted of 202 respondents who are supervisory apparatus (APIP) at the Inspectorates of 19 Ministries/Agencies in the Polhukam PMK sector, selected using a proportionate stratified random sampling technique. Data analysis and hypothesis testing were performed using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method via SmartPLS software. The findings prove that the effectiveness of the government internal control system, e-procurement, APIP capability, and organizational culture have a positive and significant effect on fraud prevention. Specifically, organizational culture was found to be the most dominant variable in determining the success of fraud prevention within government agencies. These findings provide theoretical and practical contributions indicating that fraud prevention relies not only on strengthening formal systems and technological updates, but is largely determined by the internalization of integrity values and leadership tone at the top within the institution. Keywords: internal control system, e-procurement, APIP capability, organizational culture, fraud prevention, public procurement

Item Type:	Thesis (Magister)
Additional Information:	1). Dr. Ayatulloh Michael Musyaffi, SE., Ak., M.Ak. ; 2). Adam Zakaria, S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP.
Subjects:	Ilmu Sosial > Keuangan Ilmu Sosial > Keuangan Negara
Divisions:	FE > S2 Akuntansi
Depositing User:	Wijang Ardi Rahmadi .
Date Deposited:	01 Oct 2026 09:24
Last Modified:	01 Oct 2026 09:24
URI:	http://repository.unj.ac.id/id/eprint/74020

Actions (login required)

View Item