Perbedaan Persepsi Antara Pihak Internal Instansi pemerintah dengan Auditor BPKP tentang Aspek Penyebab Fraud Pengadaan Barang dan Jasa Pada Lingkungan Pemerintah Propinsi Sumatera Barat

Abstract

This study aimed to examine the differences in perception between the Parties Internal Auditor Government Agencies with BPKP about aspects of the causes of fraud procurement of goods / services on the environment in the Government of West Sumatra Province who get financial statements in 2012 with a qualified opinion ( WDP ) is based on : 1 ) the quality of the committee procurement of goods / services , 2

) quality provider of goods / services , 3 ) income committee procurement of goods / services , 4 ) systems and procedures for procurement of goods / services , 5 ) ethical procurement of goods / services , 6 ) environmental procurement of goods / services .

This research is a comparative study . The population in this study is the district / city to get financial statements in 2012 with WDP in West Sumatra . The sample in this study was 11 regencies / cities and Auditor BPK in West Sumatra . Data is primary data obtained directly from government agencies and auditors BPKP West Sumatra Province . The data analysis technique used is the technique of analysis of different test ( t-test ) to measure the difference between the Parties Internal Auditor Government Agencies with  BPKP  about  aspects  of  the  causes  of  fraud  procurement of  goods  /  services  on  Environment Government Agencies In West Sumatra Province .

The results showed : 1 ) there is no difference in the quality aspects of the procurement committee of goods / services . 2 ) there is no difference in the quality aspects of the procurement provider of goods / services . 3 ) there is a difference in the ethical aspects of the procurement of goods / services . 4

) there is no difference on the environmental aspects of procurement of goods / services .

The government should be memperhatian process the procurement of goods / services in order to more easily minimized fraud action and do early prevention . 2 ) For further research should use additional variables related to fraud in the procurement of goods / services in order to interpret the government of fraud in the procurement of goods / services of the government itself . 3 ) for further research is expected to expand the area of research , so that the results obtained more leverage and can provide a clearer picture of the causes of fraud aspects of procurement of goods / services in government institutions as a whole .