Perbedaan Persepsi Antara Pihak Internal Instansi pemerintah dengan Auditor BPKP tentang Aspek Penyebab Fraud Pengadaan Barang dan Jasa Pada Lingkungan Pemerintah Propinsi Sumatera Barat
Abstract: This study aimed to
examine the differences in perception between the Parties Internal Auditor
Government Agencies with BPKP about aspects of the causes of fraud procurement
of goods / services on the environment in the Government of West Sumatra
Province who get financial statements in 2012 with a qualified opinion ( WDP )
is based on : 1 ) the quality of the committee procurement of goods / services
, 2) quality provider of goods / services , 3 ) income committee procurement of
goods / services , 4 ) systems and procedures for procurement of goods /
services , 5 ) ethical procurement of goods / services , 6 ) environmental procurement
of goods / services .
This research is a comparative study . The population in this study is
the district / city to get financial statements in 2012 with WDP in West
Sumatra . The sample in this study was 11 regencies / cities and Auditor BPK in
West Sumatra . Data is primary data obtained directly from government agencies
and auditors BPKP West Sumatra Province . The data analysis technique used is
the technique of analysis of different test ( t-test ) to measure the
difference between the Parties Internal Auditor Government Agencies with BPKP
about aspects of
the causes of
fraud procurement of goods
/ services on
Environment Government Agencies In West Sumatra Province .
The results showed : 1 ) there is no difference in the quality aspects of
the procurement committee of goods / services . 2 ) there is no difference in
the quality aspects of the procurement provider of goods / services . 3 ) there
is a difference in the ethical aspects of the procurement of goods / services .
4) there is no difference on the environmental aspects of procurement of goods
/ services .
The government should be memperhatian process the procurement of goods /
services in order to more easily minimized fraud action and do early prevention
. 2 ) For further research should use additional variables related to fraud in
the procurement of goods / services in order to interpret the government of
fraud in the procurement of goods / services of the government itself . 3 ) for
further research is expected to expand the area of research , so that the
results obtained more leverage and can provide a clearer picture of the causes
of fraud aspects of procurement of goods / services in government institutions
as a whole.
Penulis: Heljapri Heljapri
Kode Jurnal: jpakuntansidd150506
