Muhammad, Fikri (2019) FAKTOR YANG MEMPENGARUHI PROCUREMENT FRAUD PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL (STUDI KASUS BADAN PEMERIKSA KEUANGAN). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji Faktor yang mempengaruhi procurement fraud perspektif persepsian auditor eksternal (studi kasus Badan Pemeriksa Keuangan). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitaf, yang diukur dengan menggunakan metoda berbasis regresi linear berganda dengan SPSS 23.00. Populasi dari penelitian ini adalah Auditor Eksternal Pemerintah di Badan Pemeriksa Keuangan (BPK) tahun 2019. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 93 Responden.Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan metodesurvei pengisian kuesioner dan pengujian hipotesis dengan menggunakan ujit. Hasil dari penelitian membuktikan bahwa penyimpangan dalam pengadaan barang/jasa pemerintah dipengaruhi secara signifikan oleh adanya sistem dan prosedur pengadaan, kurangnya kualitas panitia pengadaan, serta adanya niat berbuat fraud. Sementara itu, tekanan financial pressure, kualitas penyedia barang/jasa serta lingkungan pengadaan barang/jasa tidak mempunyai pengaruh terhadap penyimpangan dalam pengadaan barang/jasa pemerintah. Kata Kunci : Financial pressure, Sistem dan prosedur pengadaan, kualitas panitia pengadaan, kualitas penyedia, lingkungan pengadaan, niat berbuat fraud ABSTRACT This study is aimed to test factor affecting procurement fraud the perceived perspective of external auditor (case study on audit board of the republic of Indonesia). This research uses descriptive quantitative approach, which is measured using multiple linier regression based method use SPSS 23.00. The population of this research are external auditors of Audit Board of the Republic of Indonesia in 2019. Sample was determined by purposive sampling method, and get 93 respondents. The data used in this study are primary data. Data were collected by using questionnaire survey filling methods and hypothesis testing using t tes. The results of this research show that the procurement frauds are sicnificantly influenced by procurement system and procedure, lack of procurement committee’s quality, and the intention to engage fraud. Meanwhile, financial pressure, procurement supplier’s quality, and enviromental aspects don’t have influence toward fraud in the procurement goods/services. Keyword : Financial Pressure,Procurement System and Procedure, Procurement committee’s quality, Procurement supplier’s quality, environmental aspects, intention to engage fraud
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 26 Oct 2021 03:57 | ||||||||
| Last Modified: | 26 Oct 2021 03:57 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5683 |
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