Internal Factors in Improving the Procurement Process of Goods and Services to Prevent Fraud
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This study aims to examine the influence of e-procurement, government internal control systems, and organizational commitment on fraud prevention. The type of research used is explanatory research, which aims to describe or prove the relationship between research variables. The main data used comes from respondents through the distribution of questionnaires, which are carried out to selected samples to understand their views on the research topic. This study involved a population of 33 employees at the Regional Revenue Agency of West Java Province, with purposive sampling technique as the sample selection method. Data analysis was carried out using multiple linear regression with a significance level of 5%. Data processing using the SPSS program version 25.00. The results of the study indicate that e-procurement, government internal control systems, and organizational commitment have a significant influence and play a very effective role in fraud prevention and detection.
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