Electronic Theses and Dissertation

Pengadaan barang dan jasa pemerintah merupakan sektor yang paling rentan
terjadinya fraud terutama fraud dalam bentuk korupsi. Ditinjau dari sudut pandang
subjek korupsi, pelaku korupsi pengadaan barang dan jasa pemerintah ini dapat
berasal dari internal organisasi atau dari luar organisasi. Penelitian ini bertujuan
untuk mengkaji hubungan langsung atau tidak langsung antara penggunaan eprocurement dan dukungan manajemen puncak dengan pencegahan korupsi
pengadaan barang dan jasa pemerintah melalui sistem pengendalian internal.
Penelitian ini merupakan penelitian yang termasuk ke dalam penelitian kuantitatif.
Penelitian ini dilakukan pada sektor publik yaitu pada sektor pengadaan barang dan
jasa pemerintah pada di lingkungan Kementerian Pendidikan Kebudayaan Riset dan
Teknologi di Indonesia dengan melibatkan 100 responden yang yakni yakni Pejabat
Fungsional Pengelola Pengadaan Barang dan Jasa (JF PBJ). Pengambilan sampel
pada penelitian ini menggunakan jenis Non probability sampling dengan teknik
Purposive sampling. Analisis data yang digunakan dalam penelitian ini yaitu teknik
analisis deskriptif, sementara itu hipotesis penelitian diuji dengan menggunakan
pengujian hipotesis Partial Least Square (PLS). Berdasarkan hasil uji diperoleh
bahwa Penggunaan e-procurement, dukungan manajemen puncak dan sistem
pengendalian internal berpengaruh langsung terhadap pencegahan korupsi
pengadaan barang dan jasa pemerintah. Penggunaan e-procurement dan dukungan
manajemen puncak berpengaruh langsung terhadap sistem pengendalian internal.
Serta penggunaan e-procurement dan dukungan manajemen puncak berpengaruh
secara tidak langsung terhadap pencegahan korupsi pengadaan barang dan jasa
pemerintah melalui sistem pengendalian internal.

Kata Kunci : E-procurement, Korupsi, Manajemen Puncak, Pengendalian Internal

Procurement of government goods and services is a sector that is most vulnerable to fraud, especially fraud in the form of corruption. Viewed from the point of view of the subject of corruption, the perpetrators of corruption in the procurement of government goods and services can come from within the organization or from outside the organization. This study aims to examine the direct or indirect relationship between the use of e-procurement and top management support with the prevention of corruption in government procurement of goods and services through internal control systems. This research is a research that is included in quantitative research. This research was conducted in the public sector, namely in the sector of government procurement of goods and services within the Ministry of Education, Culture, Research and Technology in Indonesia, involving 100 respondents, namely the Goods and Services Procurement Management Functional Officer (JF PBJ). Sampling in this study used non-probability sampling with a purposive sampling technique. The data analysis used in this study was descriptive analysis technique, while the research hypothesis was tested using the Partial Least Square (PLS) hypothesis test. Based on the test results, it was found that the use of e-procurement, top management support and internal control systems had a direct effect on preventing corruption in government procurement of goods and services. The use of e-procurement and top management support has a direct effect on the internal control system. As well as the use of e-procurement and top management support indirectly influence the prevention of corruption in the procurement of government goods and services through the internal control system. Keyword : Corruption, E-procurement, Internal Control, Top Management