eprintid: 52186 rev_number: 14 eprint_status: archive userid: 22912 dir: disk0/00/05/21/86 datestamp: 2025-07-19 03:36:09 lastmod: 2025-07-19 03:36:09 status_changed: 2025-07-19 03:36:09 type: thesis metadata_visibility: show creators_name: MILLATINA, FIRDA creators_id: 7774200024 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Zulfikar, Rudi contributors_name: Ismawati, Iis contributors_id: 197205022001121001 contributors_id: 197309152003122002 corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA corp_creators: FAKULTAS EKONOMI DAN BISNIS corp_creators: MAGISTER AKUNTANSI title: PERAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) UNTUK MENINGKATKAN IMPLEMENTASI E-PROCUREMENT DAN KOMITMEN ORGANISASI DALAM MENGURANGI TERJADINYA FRAUD PENGADAAN BARANG DAN JASA PEMERINTAH SERTA IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH (Studi empiris pada Pemerintah Kabupaten/Kota di Provinsi Banten) ispublished: pub subjects: HF5601 divisions: FEB divisions: Mak full_text_status: restricted keywords: Performance Accountability, Fraud in Procurement of Goods/Services, Implementation of e-procurement, Organizational Commitment and Government Internal Control System Akuntabilitas Kinerja, Fraud Pengadaan Barang/Jasa, Implementasi e-procurement, Komitmen Organisasi dan Sistem Pengendalian Internal note: Penelitian ini bertujuan untuk menguji dan menganalisa Peran Sistem Pengendalian Internal Pemerintah (SPIP) untuk Meningkatkan Implementasi EProcurement dan Komitmen Organisasi dalam Mengurangi Terjadinya Fraud Pengadaan Barang dan Jasa Pemerintah serta Implikasinya terhadap Akuntabilitas Kinerja Pemerintah pada Pemerintah Kabupaten/Kota di Provinsi Banten. Penelitian ini menggunakan data primer berupa kuesioner dengan sampel penelitian adalah aparatur Kantor UKPBJ dan LPSE di Kabupaten/Kota di Provinsi Banten yang terlibat langsung dalam proses pengadaan barang/jasa. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Purposive Sampling. Dalam penelitian ini teknik analisis yang digunakan adalah uji validitas, uji reliabilitas dan uji hipotesis dengan bantuan Aplikasi Statistik berupa Smart PLS 4. Hasil penelitian ini membuktikan bahwa Implementasi e-procurement berpengaruh positif terhadap Fraud Pengadaan Barang/Jasa Pemerintah, Komitmen Organisasi berpengaruh Negatif terhadap Fraud Pengadaan Barang/Jasa Pemerintah, Sistem Pengendalian Internal Pemerintah memperlemah hubungan antara Implementasi e-procurement terhadap Fraud Pengadaan Barang/Jasa Pemerintah, Sistem Pengendalian Internal Pemerintah memperkuat hubungan antara Komitmen Organisasi terhadap Fraud Pengadaan Barang/Jasa Pemerintah, dan Fraud Pengadaan Barang/Jasa Pemerintah berpengaruh Negatif terhadap Akuntabilitas Kinerja Pemerintah. abstract: This research aims to examine and analyze the role of the Government Internal Control System to improve the implementation of e-procurement and organizational commitment in reducing the occurrence of fraud in government procurement of goods and services and its implications for government performance accountability in district/city governments in Banten Province. This research uses primary data in the form of a questionnaire with the research sample being UKPBJ and LPSE office officials in districts/cities in Banten Province who are directly involved in the goods/services procurement process. The sampling technique in this research used the Purposive Sampling method. In this research, the analysis techniques used are validity testing, reliability testing and hypothesis testing with the help of a statistical application in the form of Smart PLS 4. The results of this research prove that the implementation of e-procurement has a positive effect on Fraud in Government Procurement of Goods/Services, Organizational Commitment has a negative effect on Fraud in Government Procurement of Goods/Services, the Government's Internal Control System weakens the relationship between the Implementation of e-procurement and Fraud in Government Procurement of Goods/Services, The Government's Internal Control System strengthens the relationship between Organizational Commitment to Fraud in Government Procurement of Goods/Services, and Fraud in Government Procurement of Goods/Services has a Negative Influence on Government Performance Accountability. date: 2024 date_type: published pages: 144 institution: UNIVERSITAS SULTAN AGENG TIRTAYASA department: MAGISTER AKUNTANSI thesis_type: masters thesis_name: mphil citation: MILLATINA, FIRDA (2024) PERAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) UNTUK MENINGKATKAN IMPLEMENTASI E-PROCUREMENT DAN KOMITMEN ORGANISASI DALAM MENGURANGI TERJADINYA FRAUD PENGADAAN BARANG DAN JASA PEMERINTAH SERTA IMPLIKASINYA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH (Studi empiris pada Pemerintah Kabupaten/Kota di Provinsi Banten). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA. document_url: https://eprints.untirta.ac.id/52186/1/Firda%20Millatina_7774200024_full%20text%20%281%29.pdf document_url: https://eprints.untirta.ac.id/52186/2/Firda%20Millatina_7774200024_BAB02.pdf document_url: https://eprints.untirta.ac.id/52186/3/Firda%20Millatina_7774200024_BAB03.pdf document_url: https://eprints.untirta.ac.id/52186/4/Firda%20Millatina_7774200024_BAB04.pdf document_url: https://eprints.untirta.ac.id/52186/5/Firda%20Millatina_7774200024_BAB05.pdf document_url: https://eprints.untirta.ac.id/52186/6/Firda%20Millatina_7774200024_BAB01.pdf document_url: https://eprints.untirta.ac.id/52186/7/Firda%20Millatina_7774200024_Reff.pdf document_url: https://eprints.untirta.ac.id/52186/8/Firda%20Millatina_7774200024_Lamp.pdf