Faktor - Faktor Yang Mempengaruhi Fraud Pengadaan Barang Dan Jasa di Kota Semarang

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Penelitian ini bertujuan untuk mengetahui pengaruh etika, prosedur kerja, kualitas penyedia barang dan jasa, dan informasi kebutuhan barang dan jasa terhadap fraud dalam proses pengadaan barang dan jasa perusahaan swasta di Semarang. Metode penelitian kuantitatif dengan penyebaran kuisoner. Populasi pada penelitian ini adalah perusahaan swasta di wilayah Semarang dengan jumlah sampel 45 orang yaitu seluruh karyawan bagian pembelian yang bekerja minimal 5 tahun. Teknik analisis yang dipakai adalah dengan regresi linier berganda.

Hasil penelitian ini adalah Etika pengadaan barang dan jasa berpengaruh negatif signifikan terhadap fraud pengadaan barang dan jasa.. Prosedur kerja pengadaan barang dan jasa berpengaruh negatif terhadap fraud pengadaan barang dan jasa. Semakin tinggi tingkat prosedur kerja pengadaan barang dan jasa maka akan menurunkan fraud pengadaan barang dan jasa. Kualitas penyedia barang dan jasa berpengaruh negatif signifikan terhadap fraud pengadaan barang dan jasa. Mereka beranggapan semua hal yang terjadi dalam proses pemilihan supplier di luar kendali mereka, dan orang yang mengendalikan adalah atasan, sehingga penurunan kualitas penyedia barang dan jasa, akan meningkatkan fraud dalam pengadaan barang dan jasa. Informasi kebutuhan barang dan jasa berpengaruh negatif signifikan  terhadap fraud pengadaan barang dan jasa. Semakin banyak pihak yang terlibat maka akan menurunkan fraud pengadaan barang dan jasa. Hal ini akan memudahkan para pegawai bagian pembelian mendapat penilaian kinerja yang baik dari perusahaan

Kata kunci: fraud, pengadaan, etika, prosedur, kualitas pemasok

Abstract

This study aimed to determine the effect of ethics, work procedures, quality of providers of goods and services, and information on the need for goods and services on fraud in the procurement process of goods and services of private companies in Semarang. Quantitative research method used by distributing questionnaires. The population in this study is a private company in the Semarang area with a sample of 45 people, namely all employees of the purchasing department who work at least 5 years. The analysis technique used is multiple linear regression.The results of this study were that the ethics of the procurement of goods and services had a significant negative effect on fraud in the procurement of goods and services. Work procedures for the procurement of goods and services had a negative effect on fraud in the procurement of goods and services. The higher the level of work procedures for the procurement of goods and services, it would reduce fraud in the procurement of goods and services. The quality of providers of goods and services had a significant negative effect on fraud in the procurement of goods and services. They assumed that everything that happens in the supplier selection process was beyond their control, and the person who controled it is the superior, so that a decrease in the quality of goods and services providers would increase fraud in the procurement of goods and services. Information on the need for goods and services had a significant negative effect on fraud in the procurement of goods and services. The more parties involved, the lower the fraud in the procurement of goods and services. This would make it easier for employees in the purchasing department to get a good performance appraisal from the company

Keywords: procurement, fraud, ethics, procedures, supplier quality