Image of Faktor-Faktor Yang Memengaruhi Terjadinya Kecurangan (Fraud) Pengadaan Barang/Jasa Di Kabupaten Kuantan Singingi (Studi Empiris Pada OPD Kabupaten Kuantan Singingi)
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Faktor-Faktor Yang Memengaruhi Terjadinya Kecurangan (Fraud) Pengadaan Barang/Jasa Di Kabupaten Kuantan Singingi (Studi Empiris Pada OPD Kabupaten Kuantan Singingi)

This study aims to determine the effect of the quality of the goods/services procurement committee, the income of the goods/services procurement committee, the systems and procedures for the procurement of goods/services, the ethics of the procurement of goods/services and the environment for goods/services procurement on fraud in the procurement of goods/services. The population in this study was 26 Regional Apparatus Organizations (OPD) of Kuantan Singingi regency. While the respondents consisted of Commitment Making Officials, Technical Implementation Officials (PPTK), Goods/Services Procurement Staff/Committees and Financial Managers, 96 people in total. The sampling method used in this research is census technique (saturated sampling). Data were analyzed using multiple linear regression method.
The result of this study indicate that the independent variables, namely the quality of the goods/services procurement committee, the income of the goods/services procurement committee, the systems and procedures for the procurement of goods/services, the ethics of the procurement of good/services and the environment for goods/services procurement affect the fraud in the procurement of goods/services. The implication of this research can provide knowledge on the development of government accounting system by using agency theory and fraud triangle theory in reducing fraudulent in procurement of good or services.
Keywords: Quality committee, committee income, systems and procedures, ethics and environment against fraud in the procurement of goods/services

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 221 (0006)
10 07. 221 (0006)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 221 (0006)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 154 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 221 (0006)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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