Analisis Faktor-Faktor Yang Mendorong Terjadinya Fraud Pengadaan Barang/Jasa Pada Lingkungan Instansi Pemerintah Di Propinsi Sumatera Barat (Studi Empiris Pada Kab/Kota Di Propinsi Sumatera Barat)
Abstract: This study aims to
find the factors thad led to the fraud provision of goods/services in
government institutions.
This research is Confirmatory Factor Analysis (CFA). The population in
this study were all working units (SKPD) contained in the district/town in West
Sumatera. The sampling technique is to use a purposive sampling method, in
order to get 393 on education. Data collection method used is by using
questionnaires. The data analysis technique used is factor analysis using SPSS
version 16.
From the data processing confirmed seven (7) factors that encourage fraud
procurement of goods/services to government agencies, namely the quality of the
environment committee of the procurement of goods/services, quality of
goods/services, systems and procedures for procurement of goods/services, the
legal basis of procurement of goods/services , ethical procurement of
goods/services, environmental goods/services, and supervision/control in the
procurement of goods/services.
Penulis: Nike Lolita Yanavia
Kode Jurnal: jpakuntansidd140704