Effect of the anti-fraud policy towards reducing public e-procurement corruption using the ability of internal audit forensic accounting techniques
Economic Annals-XXI: Volume 203, Issue (5-6), Pages: 82-66
Citation information:
Nurhajati, Y., Suharman, H., Sueb, M., & Fitrijanti, T. (2023). Effect of the anti-fraud policy towards reducing public e-procurement corruption using the ability of internal audit forensic accounting techniques. Economic Annals-XXI, 203(5-6), 82-88. doi: https://doi.org/10.21003/ea.V203-10
Yati Nurhajati
PhD (Accounting),
Doctoral Program of Accounting,
Faculty of Economics and Business,
Padjadjaran University
35 Dipati Ukur Str., Bandung, 40132, Indonesia
nurhajatiyati@yahoo.co.id
ORCID ID: https://orcid.org/0009-0001-4399-635X
Harry Suharman
PhD (Accounting),
Professor in Accounting,
Faculty of Economics and Business,
Padjadjaran University
35 Dipati Ukur Str., Bandung, 40132, Indonesia
harry.suharman@unpad.ac.id
ORCID ID: https://orcid.org/0000-0003-0787-0730
Memed Sueb
PhD (Accounting),
Doctoral Program of Accounting,
Faculty of Economics and Business,
Padjadjaran University
35 Dipati Ukur Str., Bandung, 40132, Indonesia
memed.sueb@unpad.ac.id
ORCID ID: https://orcid.org/0000-0002-5957-7950
Tettet Fitrijanti
PhD (Accounting),
Doctoral Program of Accounting,
Faculty of Economics and Business,
Padjadjaran University
35 Dipati Ukur Str., Bandung, 40132, Indonesia
tettet.fitrijanti@unpad.ac.id
ORCID ID: https://orcid.org/0000-0001-8719-0422
Effect of the anti-fraud policy towards reducing public e-procurement corruption using the ability of internal audit forensic accounting techniques
Abstract. The SPSE e-procurement application has been used to suppress procurement corruption that often occurs in the Indonesian government. However, procurement corruption still occurs, allegedly the cause is due to the existence of a weak anti-fraud policy (AFP) in Indonesian government ministries and agencies. This study aims to prove empirically, whether there is an influence of AFP, on reducing corruption in the public e-procurement system with an approach to improving the health of the e-procurement system through proactive fraud detection with a forensic accounting technique approach. This research uses Quantitative Research Methods, research data is collected through questionnaire instruments, face-to-face interviews, and focus group discussions (FGD) which are carried out in 82 Ministries and agencies in Indonesia in 2022. Sampling using census techniques. The data were analyzed using a Structural Equation Modeling (SEM) approach assisted by the application of Lisrel 8.80. The results showed that anti-fraud policy has no significant effect on proactive fraud detection, anti-fraud policy has a positive and significant effect on reducing public e-procurement corruption, anti-fraud policy indirectly has a positive and significant effect on reducing corruption in public e-procurement through proactive fraud detection.
Keywords: Anti-Fraud Policy; Proactive Fraud Detection; Forensic Accounting Technique; Reducing Public E-Procurement Corruption
JEL Classifications: Е24; Е41; Е64
Acknowledgements and Funding: We gratefully acknowledge the funding support for APC provided by Padjadjaran University, Bandung, 40132, Indonesia.
Contribution: The authors contributed equally to this work.
Data Availability Statement: The dataset is available from the authors upon request.
DOI: https://doi.org/10.21003/ea.V203-10
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Received 20.02.2023
Received in revised form 12.03.2023
Accepted 16.03.2023
Available online 14.06.2023