pdf Fraud Prevention in Government Procurement Through Internal Controls and Whistleblowing Systems
Keywords:
E-Procurement; , Internal Control System; , Whistleblowing System; , Fraud Prevention; , Government ProcurementAbstract
Research Objectives - This study aims to analyze the effects of e-procurement implementation, internal control systems, and whistleblowing systems on the prevention of fraud in government procurement of goods and services.
Method - This study employed a quantitative approach using a survey method involving employees engaged in procurement activities at the Public Works and Spatial Planning Office of North Penajam Paser Regency. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 31 after the research instruments had undergone validity and reliability testing.
Research Findings - The results indicate that e-procurement implementation does not have a significant effect on fraud prevention. This finding suggests that procurement digitalization alone is insufficient to effectively prevent fraud without adequate organizational oversight and compliance mechanisms. In contrast, internal control systems and whistleblowing systems have a positive and significant effect on fraud prevention, as they reduce opportunities for fraudulent behavior and increase the likelihood of detecting irregularities.
Theory and Practical Implications - These findings reinforce the Fraud Triangle Theory, which emphasizes that reducing opportunities is a critical factor in preventing fraud. Therefore, government institutions should strengthen internal control systems and optimize whistleblowing mechanisms as key strategies for mitigating fraud risks in public procurement.
Novelty - This study reveals that e-procurement does not independently influence fraud prevention; however, it contributes significantly when integrated with internal control systems and whistleblowing systems.
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Copyright (c) 2026 Muhammad Cahyadi, Siprianus Palete, Maria Wahyuningsih (Author)
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