Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Superior authority and fraudulent acts in goods and services procurement: The role of code of ethics

Sitanala, Theresia Febiengry (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019)

 Abstrak

An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the non-compliance of the goods and services procurement officials with the code of ethics for the imple-mentation of goods and services procurement. Corruption cases in the goods and services procure-ment tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experi-mental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior au-thority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : 332 JTKAKN 5:2 (2019)
Entri utama-Nama orang :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019
Sumber Pengatalogan : LibUI eng rda
ISSN : 24603937
Majalah/Jurnal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Volume : Vol. 5, No. 2, Juli - Desember 2019: Hal. 139-155
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
332 JTKAKN 5:2 (2019) 08-22-42692100 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20511774
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