Asia Pacific Fraud Journal
Vol 4, No 1: Volume 4, No. 1st Edition (January-June 2019)

THE EFFECT OF MONOPOLY POWER AND INTEGRITY ON THE TENDENCY TO COMMIT FRAUD IN E-PROCUREMENT

Hadi Avianto (Master of Accounting, University of Trunojoyo)
Moh. Nizarul Alim (Master of Accounting, University of Trunojoyo)
Tarjo Tarjo (Master of Accounting, University of Trunojoyo)



Article Info

Publish Date
28 Jun 2019

Abstract

The main objective of this study is to examine the influence of Monopoly Power and Integrity on fraud that occurs in the e-procurement process. This study involved parties directly related to the procurement of goods and services and the development of electronic procurement systems incorporated in the Procurement Service Unit (referred to in Indonesia as Unit Layanan Pengadaan / ULP) and the Electronic Procurement Services (or referred to Layanan Pengadaan Secara Elektronik / LPSE). This study used a quantitative approach and primary data in the form of questionnaire as measurement instrument. The method of analysis was done using SmartPLS 3. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that power monopoly has a significant positive effect on fraud in e-procurement, while integrity has a significant negative effect on fraud in e-procurement.

Copyrights © 2019






Journal Info

Abbrev

apf

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

ASIA PACIFIC FRAUD JOURNAL (APFJ) firstly published by Association of Certified Fraud Examiners (ACFE) Indonesia Chapter in 2016. APFJ registered on CrossRef, then every article published di APFJ has Digital Object Identifier (DOI). APFJ published research and review articles. APFJ also published ...