Analisis Faktor-Faktor yang Mempengaruhi Fraud Pengadaan Barang/jasa di Sebuah Direktorat Pengelolaan Dan Pemeliharaan Aset Universitas

NURHARJANTI, NASHIROTUN NISA (adv.: Gudono, Prof., Dr., M.B.A., CMA.), Gudono, Prof., Dr., M.B.A., CMA.

2013 | Tesis | S2 Magister Accountancy

Tujuan dari penelitian ini adalah untuk menguji apakah variabel kualitas panitia pengadaan barang/jasa, kualitas penyedia barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa, lingkungan pengadaan barang/jasa, dan penilaian resiko memiliki pengaruh terhadap fraud pengadaan barang/jasa di Direktorat Pengelolaan dan Pemeliharaan Aset Universitas.

Penelitian ini menggunakan metode survey dengan menyebarkan kuesi-oner di Direktorat Pengelolaan dan Pemeliharaan Aset Universitas dengan meli-batkan pejabat pembuat komitmen berjumlah 3 orang, panitia pengadaan barang-/jasa berjumlah 22 orang, dan panitia pemeriksa hasil pekerjaan berjumlah 25 orang. Selanjutnya dilakukan pengujian regresi berganda.

Hasil pengujian menunjukkan bahwa pada uji F (simultan test) kualitas panitia pengadaan barang/jasa, kualitas penyedia barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa dan penilain resiko berpenga-ruh simultan terhadap fraud pengadaan barang/jasa. Selanjutnya, pada uji t (partial), yang memiliki pengaruh negatif terhadap fraud pengadaan barang/jasa adalah kualitas panitia pengadaan barang/jasa, kualitas penyedia barang/jasa, sistem dan prosedur pengadaan dan penilaian resiko, sedangkan etika pengadaan barang/jasa dan lingkungan pengadaan barang/jasa tidak berpengaruh secara partial dengan kata lain tidak mendukung hipotesis penelitian.

The purpose of this study was to test whether the variable quality of the procurement committee of goods/services, quality of the patners goods/ services, systems and procedures for procurement of goods/services, ethical procurement of goods/services, environmental goods/services, and risk assessment have an influence on the procurement fraud goods/services in Asset Management and Maintenance Directorate of the University.

In this research using survey method by distributing questionnaires in Asset Management and Maintenance Directorate of the University with the involvement of officials making commitments (PPK) totaling 3, the committee procurement of goods/services amounted to 22 people, and committee work proceeds amounted to 25 examiners orang. Further do regression testing.

The results show that the F test (simultaneous test) committee quality of goods/services, quality of the patners goods/services, systems and procedures procurement goods/services, ethical procurement of goods/services and risk assessment influential against fraud simultaneous procurement of goods/services Furthermore, the t-test (partial), which has a negative effect on fraudulent procurement of goods/services is the quality committee of goods/services, quality of the patners goods/services, systems and procedures procurement of the goods/services and risk assessment, while the ethical procurement of goods/services and environmental procurement of goods/services are not affected partially in other words, do not support the research hypothesis.

Kata Kunci : fraud procurement of goods/services, the quality committee of goods /services, quality pathner of goods/services, systems and procurement procedures goods/services,ethical procurement of goods/services, environmental goods/ services and risk assessment, f