Fraud is currently rife, not only in the private sector but also in the government sector. The government sector, which is the central point in this research, is the world of health, especially hospitals, related to procuring goods and services for covid 19. This study aimed to analyze the factors that affect the procurement of goods and services during the covid 19 pandemic. This casual-comparative research type is research with the characteristics of the problem in the form of a cause-and-effect relationship between two or more variables. The study was conducted at six government hospitals in Maluku Province. The study results indicate significant fraud related to procuring goods and services for covid 19. Thus, the quality of the committee, systems and procedures, environment, internal control, and organizational commitment affect the prevention of fraud in procuring goods in hospitals in Maluku province, Indonesia.
Related Posts
Evaluasi Kinerja dan Pemberian Opini BPK atas Laporan Keuangan
https://journal.unpak.ac.id/index.php/jiafe/article/view/1238 This study aims to obtain empirical evidence that explains the influence of the Ministry’s Financial Performance on BPK Opinion.…
Evaluasi & Penilaian Penerapan Manajemen Risiko pada PTN
Pemerintah mengharuskan setiap satuan kerja menyelenggarakan Manajemen Risiko sebagai bagian dari penyelenggaraan Sistem Pengendalian Internemerintah (SPIP) sebagaimana ditetapkan dalam Peraturan…
Fraud Risk Management pada Kementerian/Lembaga berdasarkan COSO
Sistem Pengendalian Intern Pemerintah (SPIP) yang dianut oleh Indonesia dan dituangkan di dalam Peraturan Pemerintah Nomor 60 Tahun 2008 diambil…