Kajian Konsep Diamond Fraud Theory Dalam Menunjang Efektivitas Pengadaan Barang/Jasa Di Pemerintah Kota Bogor

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis seberapa besar konsep diamond fraud theory dalam menunjang efektivitas pengadaan barang/jasa di Pemerintah Kota Bogor. Sampel yang digunakan dalam penelitian ini sebanyak 130 auditor yang terdiri dari 35 orang auditor Inspektorat Kota Bogor, 45 orang auditor Inspektorat Provinsi Jawa Barat, 30 orang auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Barat, dan 20 orang auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Barat yang memenuhi kriteria penelitian yaitu auditor yang pernah bertugas memeriksa di Kota Bogor, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Sedangkan metode analisis data menggunakan teknik regresi linear berganda (multiple linear regression) dengan bantuan aplikasi SPSS 22. Hasil penelitian secara uji silmultan (Uji F) diperoleh bahwa pressure, opportunity, rationalization, dan capability secara simultan berpengaruh terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor, hasil penelitian secara parsial (uji t) diperoleh bahwa pressure berpengaruh negatif dan signifikan terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor sedangkan opportunity, rationalization, dan capability berpengaruh positif dan signifikan terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor dimana tingkat kesalahan yang digunakan adalah 5% atau 0,05 pada taraf signifikan 95%.Kata Kunci: pressure, opportunity, rationalization, capability, dan fraud pengadaan barang jasa pemerintah. AbstractThis study aims to analyze how big the concept of diamond fraud theory in supporting the effectiveness of procurement of goods/services in the City Government of Bogor.The sample used in this study were 130 auditors consisting of 35 auditors of Inspectorate of Bogor City, 45 auditors of West Java Provincial Inspectorate, 30 auditors from the Supervisory Board of Finance and Development of West Java Province, and 20 auditors from the Supreme Audit Agency of West Java which meets the criteria of the research that auditors have been tasked to examine in the city of Bogor, because this study uses purposive sampling method in the selection of samples. While the method of data analysis using multiple linear regression techniques (multiple linear regressions) with the help of SPSS 22 applications. The result of the research by the test of silmultan (Test F) found that the pressure, opportunity, rationalization, and capability simultaneously affect the fraud of procurement of goods/services in Bogor City Government, partial research results (t test) obtained that the pressure has a negative and significant effect on fraud procurement of goods/services in Bogor City Government while opportunity, rationalization, and capability have positive and significant impact to fraud procurement of goods/services in Bogor City Government. Where the error rate used is 5% or 0.05 at a significant level of 95%.

Determination of Dominant Factors Diamond Fraud at Drinking Water Company

“…So from the linkages and related to the results of existing research it is proven that rationalization will influence fraud. This is also reinforced by several studies which state that rationalization has a significant effect on fraud (Asare et al, 2015;Purwanto and Mulyadi., 2017;Peprah, 2018). In this study the perpetrators or employees rationalize that they are not being dishonest, or that employees value what they need more than honesty and integrity.…”

“…Rationality has positive and significant effect on fraud. This is also reinforced by several studies which state that rationalization has a significant effect on fraud (Asare et al, 2015;Purwanto et al, 2017;Peprah, 2018). Rationality has positive and significant effect on fraud.…”

“…Several studies has shown that a significant effect on fraud (Asare et al, 2015;Purwanto et al, 2017;Peprah, 2018). In this study the perpetrators or employees rationalize that they are not being dishonest, or that employees value what they need more than honesty and integrity.…”

The Implementation of E-Procurement in Indonesia: Benefits, Risks, and Problems

“…E-procurement is also proven to improve transparency and accountability in the procurement of goods/services in local governments in Lombok island so that fraud loopholes can be reduced (Artantri et al, 2016). In previous research on procurement of goods/services in Bogor city government shows that the more pressure that procurement officials receive, the less likely procurement fraud, while the more opportunities, rationalization, and capabilities in government procurement, the more likely the government procurement fraud in Bogor city government (Purwanto et al, 2017). Such concerns occurred in procurement in the Bogor city government that allowed fraud to occur also in some areas throughout Indonesia.…”

Pengaruh Tekanan (Pressure), Kesempatan (Opportunity), Rasionalisasi (Rationalization), Dan Kapabilitas (Capability) Terhadap Kecurangan Pengadaan Barang/Jasa Di Pemerintahan Aceh Dengan Pemoderasi Budaya Etis Organisasi

“…Hasil penelitian ini tidak sejalan dengan penelitian Purwanto et al, (2017) Tingginya jabatan seseorang dalam suatu instansi akan memberikan kemudahan baginya untuk melakukan kecurangan dan risiko terdeteksi juga semakin kecil. Kemudian kepintaran pelaku dalam menganalisa sistem pengendalian internal, dapat memudahkan pelaku untuk mengetahui bagian mana dari sistem pengendalian internal yang dapat disalahgunakan.…”