The Effect of Electronic Procurement and Electronic Audit on the Prevention of Fraud in the Procurement of Goods and Services Based on APIP Perception at the North Minahasa Regency Inspectorate

Christania Felicia Rawis; Jantje J. Tinangon; Heince R.N Wokas

doi:10.55927/fjas.v4i9.373

Authors

Christania Felicia Rawis Universitas Sam Ratulangi
Jantje J. Tinangon Universitas Sam Ratulangi
Heince R.N Wokas Universitas Sam Ratulangi

DOI:

https://doi.org/10.55927/fjas.v4i9.373

Keywords:

Electronic Procurement, Electronic Audit, Fraud Prevention, APIP, Inspectorate

Abstract

This study contains an analysis related to the influence of Electronic Procurement and Electronic Audit on the prevention of fraud in the procurement of goods and services based on the perception of the Government Internal Supervision Apparatus (APIP) at the North Minahasa Regency Inspectorate. This research method is quantitative that utilizes a survey approach, where data is obtained through a questionnaire distributed to 32 APIP respondents. The results found explained that Electronic Procurement has a positive and significant effect on fraud prevention. Similarly, Electronic Audit has been proven to have a positive and significant effect on fraud prevention, where the use of electronic-based audits increases transparency, accuracy, and effectiveness of supervision so that the potential for fraud can be minimized. Together, these two variables together contribute significantly in supporting the Inspectorate to suppress fraud, so that the procurement process can be carried out transparently and accountably.

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