Skripsi

MODEL INTERAKSI BUDAYA ORGANISASI BERAKHLAK PADA HUBUNGAN E-PROCUREMENT DAN E-GOVERNMENT TERHADAP DETEKSI KECURANGAN

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Fraud in public procurement remains an ongoing governance issue despite the widespread adoption of digital systems in the public sector. While previous studies have confirmed that e-procurement and e-government enhance transparency, empirical evidence integrating digital governance and organizational culture to explain the effectiveness of fraud detection remains limited, particularly at the ministerial level in developing countries. This study aims to test the impact of e-procurement and e-government on fraud detection and to analyze the moderating role of the BerAKHLAK organizational culture within the Indonesian Ministry of Immigration and Corrections. The research employs a quantitative approach using survey data collected from 320 procurement and budget officials across 33 provinces during 2024–2025. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate direct and moderating effects. The results indicate that e-procurement (β=0.451; p

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Detail Information

Series Title

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Call Number

T1947392026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xi, 29 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.403 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Budaya Organisasi
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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