Fraud Pengadaan Barang dan Jasa Pemerintah Dengan Penerapan E-Procurement Sebagai Variabel Moderasi
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Abstract
This study aims to analyze and obtain empirical evidence about the behavior of government procurement of goods and services fraud with intentions, attitudes, subjective norms, and behavioral control as predictor variables and e-procurement implementation as moderating variables. Respondents who became the object of this study were employees who were involved in the procurement of goods and services in a government agency. This research is a cross-sectional study by distributing data using a questionnaire. Questionnaires were returned and processed by as many as 478 respondents. Data analysis using the Structural Equation Model-Partial Least Squares (SEM-PLS. The results showed that statistically intention has a positive effect on procurement fraud, subjective norms, and perceived behavioral control have a positive effect on intention. Meanwhile, attitude does not positively affect intentions, and implementation of e-procurement does not weaken the relationship between intention and procurement fraud
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References
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Ahmad, T., Aljafari, R., & Venkatesh, V. (2019). The Government of Jamaica ’ s electronic procurement system : experiences and lessons learned. Internet Research, 29(6), 1571–1588. https://doi.org/10.1108/INTR-02-2019-0044
Ajzen, I. (1985). From Intentions to Actions: A Theory of Planned Behavior. In Action control (pp. 11–39). Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-69746-3_2
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2006). Constructing a TPB Qustionare : Conceptual and Methodological Considerations. 1–14. https://doi.org/10.1002/hep.22759
Awang, Y., Rahman, A. R. A., & Ismail, S. (2019). The influences of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting. Journal of Islamic Accounting and Business Research, 10(5), 710–725. https://doi.org/10.1108/JIABR-07-2016-0085
Basheka, B. C., & Bisangabasaija, E. (2010). Determinants of Unethical Uublic Urocurement in Local Government Systems of Uganda : a case study. Int. J. Procurement Management, 3(1), 91–104.
Brown, J., & Loosemore, M. (2015). Behavioural factors influencing corrupt action in the Australian construction industry. Engineering, Construction and Architectural Management, 22(4), 372–389. https://doi.org/10.1108/ECAM-03-2015-0034
Budiarti, L., Rahayu, A. P., & Sudjono, S. (2019). Asimetri Informasi, Faktor Individual Dan Fraud Pengadaan Barang/Jasa. Jurnal Akuntansi Trisakti, 6(1), 1. https://doi.org/10.25105/jat.v6i1.4945
Carpenter, T. D., & Reimers, J. L. (2005). Unethical and Fraudulent Financial Reporting : Applying the Theory of Planned Behavior. Journal of Business Ethics, 60, 115–129. https://doi.org/10.1007/s10551-004-7370-9
Christina, L., & Kristanto, S. B. (2019). Mendeteksi Perilaku Fraud Laporan Keuangan dengan Theory of Planned Behavior ( Studi Empiris Pada Industri Perbankan ). Jurnal Akuntansi Kotemporer, 11(1), 1–13.
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence from the Press. Journal of Business Ethics, 95(SUPPL. 2), 271–315. https://doi.org/10.1007/s10551-011-0857-2
Crain, M. ., Hopwood, W. S., Pacini, C., & Young, G. R. (2015). Essentials of Forensic Accounting (R. Fox (ed.); Issue March). American Institute of Certified Public Accountants.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling ( PLS-SEM ) An emerging tool in business research. European Business Review, 26(September), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Harding, T. S., Mayhew, M. J., Finelli, J., & Carpenter, D. D. (2007). The Theory of Planned Behavior as a Model of Academic Dishonesty in Engineering and Humanities Undergraduates. Ethics and Behavior, 17(3), 255–279. https://doi.org/10.1080/10508420701519239
Harrison, A., Summers, J., Mennecke, B., & Harrison, A. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Hassan, S. H. A., Ismail, S., & Ahmad, H. (2020). Public procurement in Malaysia: objectives and procurement principles. Journal of Economic and Administrative Sciences, 37(4), 694–710. https://doi.org/10.1108/jeas-03-2020-0033
Heider, F. (1958). The Psychology of Interpersonal Relations. In The Psychology of Interpersonal Relations (3rd ed.). John Wiley & Sons, Inc.
Hsiao, C. H., & Yang, C. (2011). The impact of professional unethical beliefs on cheating intention. Ethics and Behavior, 21(4), 301–316. https://doi.org/10.1080/10508422.2011.585597
Huda, S. N., Setiani, N., Pulungan, R., & Winarko, E. (2017). Potential fraudulent behaviors in e-procurement implementation in Indonesia. The International Conference on Information Technology and Digital Applications, 5, 1–7. https://doi.org/10.1088/1757-899X/186/1/012003
ICW. (2022). Laporan Hasil Pemantauan Tren Penindakan Korupsi Semester I Tahun 2022 (Issue November). https://antikorupsi.org/sites/default/files/dokumen/Tren Penindakan Semester I 2022.pdf
Jones, D. S. (2009). Curbing Corruption in Government Procurement in Southeast Asia: Challenges and Constraints. Asian Journal of Political Science, 17(2), 145–172. https://doi.org/10.1080/02185370903077444
Luthans, F. (2011). Organizational Behavior An Evidence-Based Approach. In J. Beck (Ed.), Hospital Administration (12th ed.). McGraw-Hill/Irwin. https://doi.org/10.5005/jp/books/10358_23
Matthew, G., Owusu, Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students An application of the theory of planned behaviour. Journal of Financial Crime, 27(2), 477–492. https://doi.org/10.1108/JFC-01-2019-0007
Maulidi, A. (2017). The Investigation and Elimination of Public Procurement Fraud in Government Sectors ( A Case Study in Indonesia ’ s Procurement System : Cases from 2006 to 2012 ). International Journal of Economics and Financial Issue, 7(2), 145–154.
Maytandi, A., & Abbas, M. H. I. (2020). Does E-Procurement Prevent Corrupt Activity in Public Procurement Process ? 8(2), 143–153.
Murphy, P. R., & Dacin, M. T. (2011). Psychological Pathways to Fraud : Understanding and Preventing Fraud in Organizations. Journal of Business Ethics, 99, 601–618. https://doi.org/10.1007/s10551-011-0741-0
Ntayi, J. M., Ahiauzu, A., & Eyaa, S. (2011). Psychological Climate, Chatarsis, Organizational Anomie, Psychological Wellness and Ethical Procurement Behaviour in Uganda’s Public Sector. Journal of Public Procurement, 11(1), 1–32.
Nugroho, R. S., & Wanto, A. H. (2015). Pengaruh Implementasi Sistem Pengadaan Secara Elektronik ( E-Procurement ) terhadap Fraud Pengadaan Barang / Jasa Pemerintah ( Studi pada Satuan Kerja Perangkat Daerah Kabupaten Magetan ). Jurnal Administrasi Publik (JAP), 3(1), 1905–1911.
Nurharjanti, N. N. (2017). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi Dan Investasi, 18(2), 209–221. https://doi.org/10.18196/jai.180284
Nuswantara, D. A., & Maulidi, A. (2021). Psychological factors : self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228–243. https://doi.org/10.1108/JFC-05-2020-0086
Osei-Tutu, E., Badu, E., & Owusu-Manu, D. (2010). Exploring corruption practices in public procurement of infrastructural projects in Ghana. International Journal of Managing Projects in Business, 3(2), 236–256. https://doi.org/10.1108/17538371011036563
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behaviour. Journal of Financial Crime, 27(2), 477–492. https://doi.org/10.1108/JFC-01-2019-0007
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers. Journal of Business Ethics, 85, 545–556. https://doi.org/10.1007/s10551-008-9788-y
Robbins, S. P., & Judge, T. A. (2013). Organizational Behaviour (S. Yagan (ed.); 15th ed.). Pearson Education, Inc.
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behaviour: A perspective from the theory of planned behaviour. Asian Journal of Business and Accounting, 10(2), 187–214.
Rustiarini, N. W., Sutrisno, S., Nurkholis, N., & Andayani, W. (2019). Fraud triangle in public procurement: evidence from Indonesia. Journal of Financial Crime, 26(4), 951–968. https://doi.org/10.1108/JFC-11-2018-0121
Rustiarini, N. W., T, S., Nurkholis, N., & Andayani, W. (2019a). Why people commit public procurement fraud ? The fraud diamond view. Journal of Public Procurement, 19(4), 345–362. https://doi.org/10.1108/JOPP-02-2019-0012
Rustiarini, N. W., T, S., Nurkholis, N., & Andayani, W. (2019b). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement, 19(4), 345–362. https://doi.org/10.1108/JOPP-02-2019-0012
Stone, T. H., Jawahar, I. M., & Kisamore, J. (2009). Using the theory of planned behavior and cheating justifications to predict academic misconduct. Career Development International, 14(3), 221–241. https://doi.org/10.1108/13620430910966415
Tomossy, G., & Alam, S. (2017). Shifting Public Procurement towards Sustainability : A Comparative Case Study of Indonesia and Australia. Australian Journal of Asian Law, 18(2), 185–198.
Tuanakotta, T. M. (2012). Akuntansi Forensik dan Audit Investigatif (2nd ed.). Salemba Empat.
Utomo, B., Irianto, G., & Roekhudin, R. (2021). The Effect of Individual Intention on Fraud Behavior : Religiosity as Moderating Variable. Research in Business & Social Science, 10(3), 369–379.
Wandayu, R. C., Purnomosidhi, B., & Ghofar, A. (2019). Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi. Riset Akuntansi Dan Keuangan Indonesia, 4(1), 89–100.
Zawawi, S.N.H.M, Idris, K. ., Rahman, R. ., & Wah, Y. . (2011). Antecedents of Non-Normal Financial Reporting. The Special Issue on Contemporary Issues in Business and Economics, 2(5), 170–178.
Zawawi, Siti N.H.M., Idris, K. M., Rahman, R. A., & Wah, Y. B. (2011). Antecedents of Non-Normal Financial Reporting. The Special Issue on Contemporary Issues in Business and Economics, 2(5), 170–178.
Zulaikha, Basuki Hadiprajitno, P. T., Rohman, A., & Handayani, S. (2021). Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting. Accounting, 7(2), 331–338. https://doi.org/10.5267/j.ac.2020.11.020
Zulaikha, Z., & Hadiprajitno, P. T. B. (2016). Faktor-Faktor Yang Memengaruhi Procurement Fraud: Sebuah Kajian Dari Perspektif Persepsian Auditor Eksternal. Jurnal Akuntansi Dan Keuangan Indonesia, 13(2), 194–220. https://doi.org/10.21002/jaki.2016.11
Ahmad, T., Aljafari, R., & Venkatesh, V. (2019). The Government of Jamaica ’ s electronic procurement system : experiences and lessons learned. Internet Research, 29(6), 1571–1588. https://doi.org/10.1108/INTR-02-2019-0044
Ajzen, I. (1985). From Intentions to Actions: A Theory of Planned Behavior. In Action control (pp. 11–39). Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-69746-3_2
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Ajzen, I. (2006). Constructing a TPB Qustionare : Conceptual and Methodological Considerations. 1–14. https://doi.org/10.1002/hep.22759
Awang, Y., Rahman, A. R. A., & Ismail, S. (2019). The influences of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting. Journal of Islamic Accounting and Business Research, 10(5), 710–725. https://doi.org/10.1108/JIABR-07-2016-0085
Basheka, B. C., & Bisangabasaija, E. (2010). Determinants of Unethical Uublic Urocurement in Local Government Systems of Uganda : a case study. Int. J. Procurement Management, 3(1), 91–104.
Brown, J., & Loosemore, M. (2015). Behavioural factors influencing corrupt action in the Australian construction industry. Engineering, Construction and Architectural Management, 22(4), 372–389. https://doi.org/10.1108/ECAM-03-2015-0034
Budiarti, L., Rahayu, A. P., & Sudjono, S. (2019). Asimetri Informasi, Faktor Individual Dan Fraud Pengadaan Barang/Jasa. Jurnal Akuntansi Trisakti, 6(1), 1. https://doi.org/10.25105/jat.v6i1.4945
Carpenter, T. D., & Reimers, J. L. (2005). Unethical and Fraudulent Financial Reporting : Applying the Theory of Planned Behavior. Journal of Business Ethics, 60, 115–129. https://doi.org/10.1007/s10551-004-7370-9
Christina, L., & Kristanto, S. B. (2019). Mendeteksi Perilaku Fraud Laporan Keuangan dengan Theory of Planned Behavior ( Studi Empiris Pada Industri Perbankan ). Jurnal Akuntansi Kotemporer, 11(1), 1–13.
Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate Fraud and Managers’ Behavior: Evidence from the Press. Journal of Business Ethics, 95(SUPPL. 2), 271–315. https://doi.org/10.1007/s10551-011-0857-2
Crain, M. ., Hopwood, W. S., Pacini, C., & Young, G. R. (2015). Essentials of Forensic Accounting (R. Fox (ed.); Issue March). American Institute of Certified Public Accountants.
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling ( PLS-SEM ) An emerging tool in business research. European Business Review, 26(September), 106–121. https://doi.org/10.1108/EBR-10-2013-0128
Harding, T. S., Mayhew, M. J., Finelli, J., & Carpenter, D. D. (2007). The Theory of Planned Behavior as a Model of Academic Dishonesty in Engineering and Humanities Undergraduates. Ethics and Behavior, 17(3), 255–279. https://doi.org/10.1080/10508420701519239
Harrison, A., Summers, J., Mennecke, B., & Harrison, A. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Hassan, S. H. A., Ismail, S., & Ahmad, H. (2020). Public procurement in Malaysia: objectives and procurement principles. Journal of Economic and Administrative Sciences, 37(4), 694–710. https://doi.org/10.1108/jeas-03-2020-0033
Heider, F. (1958). The Psychology of Interpersonal Relations. In The Psychology of Interpersonal Relations (3rd ed.). John Wiley & Sons, Inc.
Hsiao, C. H., & Yang, C. (2011). The impact of professional unethical beliefs on cheating intention. Ethics and Behavior, 21(4), 301–316. https://doi.org/10.1080/10508422.2011.585597
Huda, S. N., Setiani, N., Pulungan, R., & Winarko, E. (2017). Potential fraudulent behaviors in e-procurement implementation in Indonesia. The International Conference on Information Technology and Digital Applications, 5, 1–7. https://doi.org/10.1088/1757-899X/186/1/012003
ICW. (2022). Laporan Hasil Pemantauan Tren Penindakan Korupsi Semester I Tahun 2022 (Issue November). https://antikorupsi.org/sites/default/files/dokumen/Tren Penindakan Semester I 2022.pdf
Jones, D. S. (2009). Curbing Corruption in Government Procurement in Southeast Asia: Challenges and Constraints. Asian Journal of Political Science, 17(2), 145–172. https://doi.org/10.1080/02185370903077444
Luthans, F. (2011). Organizational Behavior An Evidence-Based Approach. In J. Beck (Ed.), Hospital Administration (12th ed.). McGraw-Hill/Irwin. https://doi.org/10.5005/jp/books/10358_23
Matthew, G., Owusu, Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students An application of the theory of planned behaviour. Journal of Financial Crime, 27(2), 477–492. https://doi.org/10.1108/JFC-01-2019-0007
Maulidi, A. (2017). The Investigation and Elimination of Public Procurement Fraud in Government Sectors ( A Case Study in Indonesia ’ s Procurement System : Cases from 2006 to 2012 ). International Journal of Economics and Financial Issue, 7(2), 145–154.
Maytandi, A., & Abbas, M. H. I. (2020). Does E-Procurement Prevent Corrupt Activity in Public Procurement Process ? 8(2), 143–153.
Murphy, P. R., & Dacin, M. T. (2011). Psychological Pathways to Fraud : Understanding and Preventing Fraud in Organizations. Journal of Business Ethics, 99, 601–618. https://doi.org/10.1007/s10551-011-0741-0
Ntayi, J. M., Ahiauzu, A., & Eyaa, S. (2011). Psychological Climate, Chatarsis, Organizational Anomie, Psychological Wellness and Ethical Procurement Behaviour in Uganda’s Public Sector. Journal of Public Procurement, 11(1), 1–32.
Nugroho, R. S., & Wanto, A. H. (2015). Pengaruh Implementasi Sistem Pengadaan Secara Elektronik ( E-Procurement ) terhadap Fraud Pengadaan Barang / Jasa Pemerintah ( Studi pada Satuan Kerja Perangkat Daerah Kabupaten Magetan ). Jurnal Administrasi Publik (JAP), 3(1), 1905–1911.
Nurharjanti, N. N. (2017). Faktor-Faktor yang Berhubungan dengan Fraud Pengadaan Barang/Jasa di Lembaga Publik. Jurnal Akuntansi Dan Investasi, 18(2), 209–221. https://doi.org/10.18196/jai.180284
Nuswantara, D. A., & Maulidi, A. (2021). Psychological factors : self- and circumstances-caused fraud triggers. Journal of Financial Crime, 28(1), 228–243. https://doi.org/10.1108/JFC-05-2020-0086
Osei-Tutu, E., Badu, E., & Owusu-Manu, D. (2010). Exploring corruption practices in public procurement of infrastructural projects in Ghana. International Journal of Managing Projects in Business, 3(2), 236–256. https://doi.org/10.1108/17538371011036563
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behaviour. Journal of Financial Crime, 27(2), 477–492. https://doi.org/10.1108/JFC-01-2019-0007
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers. Journal of Business Ethics, 85, 545–556. https://doi.org/10.1007/s10551-008-9788-y
Robbins, S. P., & Judge, T. A. (2013). Organizational Behaviour (S. Yagan (ed.); 15th ed.). Pearson Education, Inc.
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing the whistleblowing behaviour: A perspective from the theory of planned behaviour. Asian Journal of Business and Accounting, 10(2), 187–214.
Rustiarini, N. W., Sutrisno, S., Nurkholis, N., & Andayani, W. (2019). Fraud triangle in public procurement: evidence from Indonesia. Journal of Financial Crime, 26(4), 951–968. https://doi.org/10.1108/JFC-11-2018-0121
Rustiarini, N. W., T, S., Nurkholis, N., & Andayani, W. (2019a). Why people commit public procurement fraud ? The fraud diamond view. Journal of Public Procurement, 19(4), 345–362. https://doi.org/10.1108/JOPP-02-2019-0012
Rustiarini, N. W., T, S., Nurkholis, N., & Andayani, W. (2019b). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement, 19(4), 345–362. https://doi.org/10.1108/JOPP-02-2019-0012
Stone, T. H., Jawahar, I. M., & Kisamore, J. (2009). Using the theory of planned behavior and cheating justifications to predict academic misconduct. Career Development International, 14(3), 221–241. https://doi.org/10.1108/13620430910966415
Tomossy, G., & Alam, S. (2017). Shifting Public Procurement towards Sustainability : A Comparative Case Study of Indonesia and Australia. Australian Journal of Asian Law, 18(2), 185–198.
Tuanakotta, T. M. (2012). Akuntansi Forensik dan Audit Investigatif (2nd ed.). Salemba Empat.
Utomo, B., Irianto, G., & Roekhudin, R. (2021). The Effect of Individual Intention on Fraud Behavior : Religiosity as Moderating Variable. Research in Business & Social Science, 10(3), 369–379.
Wandayu, R. C., Purnomosidhi, B., & Ghofar, A. (2019). Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi. Riset Akuntansi Dan Keuangan Indonesia, 4(1), 89–100.
Zawawi, S.N.H.M, Idris, K. ., Rahman, R. ., & Wah, Y. . (2011). Antecedents of Non-Normal Financial Reporting. The Special Issue on Contemporary Issues in Business and Economics, 2(5), 170–178.
Zawawi, Siti N.H.M., Idris, K. M., Rahman, R. A., & Wah, Y. B. (2011). Antecedents of Non-Normal Financial Reporting. The Special Issue on Contemporary Issues in Business and Economics, 2(5), 170–178.
Zulaikha, Basuki Hadiprajitno, P. T., Rohman, A., & Handayani, S. (2021). Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting. Accounting, 7(2), 331–338. https://doi.org/10.5267/j.ac.2020.11.020
Zulaikha, Z., & Hadiprajitno, P. T. B. (2016). Faktor-Faktor Yang Memengaruhi Procurement Fraud: Sebuah Kajian Dari Perspektif Persepsian Auditor Eksternal. Jurnal Akuntansi Dan Keuangan Indonesia, 13(2), 194–220. https://doi.org/10.21002/jaki.2016.11
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