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DETERMINANT OF DESIRE TO COMMIT FRAUD IN THE
PROCUREMENT OF GOODS/SERVICES WITHIN STATE
UNIVERSITIES
Ummi Kalsum
Indonesian Islamic University
E-mail: [email protected]
Received:
May, 3
rd
2021
Revised:
May, 7
th
2021
Approved:
May, 19
th
2021
Abstract
The purpose of this study was to examine whether the variables of
the quality of the goods / services procurement committee, quality
of providers, procurement environment, risk assessment and
systems and procedures had an influence on the desire to commit
fraud in the procurement of goods / services at state universities in
Yogyakarta. This research uses quantitative methods with primary
data collected from the survey method of commitment-making
officials (PPK), procurement committees, and committees / officials
receiving work results at state universities in Yogyakarta. The
sample in this study came from 65 respondents from nine state
universities and were selected using purposive sampling. The
analysis technique used in this study is multiple linear regression
analysis using SPSS software. The results of data analysis indicate
that the procurement environment and procurement systems and
procedures have a positive and significant effect on the desire to
commit fraud in the procurement of goods / services. Meanwhile,
the quality of the procurement committee, the quality of the
providers, and the risk assessment did not affect the desire to
commit procurement fraud at public universities in Yogyakarta.
From the results of research and discussion, it can be concluded
that the better or the worse the level of the procurement
environment/ internal environment and the systems and procedures
at state universities have an effect on the high and low levels of
things that trigger the desire to commit fraud in the procurement of
goods/ services.
Keywords: Procurement fraud, committee quality, provider quality
INTRODUCTION
Few industries have encountered as much ‘strategic turbulence’ in recent years as
the financial services sector (Walter, 2009). Fraud is no longer a new thing in the public
and private sectors around the world, including in Indonesia (Irianto & Novianti, 2019).
Fraud cases have attracted worldwide attention. Fraud is a very global problem, almost all
over the world experiencing the same thing that can harm State finances. Fraud cases occur
in various fields, including in the procurement of goods/services. Procurement is one of the
largest sources of fraud in the public sector in Indonesia (Artantri, Handajani, &
Pituringsih, 2016). The procurement of goods/services has spent a large part of public funds
for the procurement of goods, services, and work required to provide public services
(Arsana, 2016). Financial leakage can be seen in projects that are not on target, their time,
quality, effectiveness, and efficiency, as well as procurement of goods/services that are not
based on real needs, damaged buildings and their lifespan are only 30% -40%, a percentage
Ummi Kalsum
Determinant of desire to commit fraud in the procurement of goods/services
within state universities 319
of the commission that must be given to contractors, the Procurement Committee and PPK,
project heads, as well as, the difference in self-estimated prices (HPS) with other agencies,
this is an indication that exists in the public sector (Rahardja, 2010).
As reported by the world bank or what is known as word bank in its annual report
for the period 1 July 2017 to 30 June 2018, it is noted that to date in various regions of the
world, 202 investment projects worth $ 20 billion are currently or will be tied to this new
Procurement Framework, together with 107 recipient-run small trust fund investment
projects worth $ 137 million (word Bank, 2018).
Corruption no longer only belongs to politicians, regional leaders, bureaucracy,
and the private sector, but corruption also exists in universities (Ludigdo, 2018). This shows
that corruption occurs in all institutions and professions. According to Corruption Watch,
about a third of Indonesia's education budget is misused, mainly due to improper
procurement of goods/services. This will have a detrimental impact on the country's growth
in terms of economy, infrastructure, and education.
For example, the case of a state university in Jakarta was accused of corruption in
a laboratory procurement project and resulted in the state experiencing a loss of Rp. 5.175
billion and the procurement of medical devices at the Airlangga University Hospital where
there was an abuse of authority related to the procurement of medical equipment and
laboratories for the Tropical Infection Hospital at Unair I and II of the 2010 fiscal year with
a total project value of around Rp. 87 billion.
Cressey (1953) in (Njonjie, Nangoi, & Gamaliel, 2019) said that fraud is caused
by three factors, which are pressure, opportunity, and justification. With this, this study
will analyze the factors that influence the desire to commit fraud by adopting the fraud
triangle theory based on the perspective, because the variables used in this study are proxies
of pressure, opportunity, and rationalization according to the basis of the fraud triangle
theory.
The pressure which is identified with financial pressure is something that often
triggers someone to commit fraud. Furthermore, Rijckeghem & Weder and Lambsdorff,
1999 in (Karina, 2019) there is an effect of inadequate income on the level of corruption
that occurs.
Opportunity is an opportunity that allows fraud to occur. Usually caused by weak
internal control of an organization, lack of supervision, and/or abuse of authority
(Ristianingsih, 2018). Among the 3 elements of the fraud triangle, the opportunity is the
most likely element to be minimized through the application of processes, procedures, and
controls and early detection of fraud.
Rationalization is a consideration of fraudulent behavior resulting from the
deliberate personal integrity of employees or other moral reasoning. Organizational
commitment usually refers to the attitudes and feelings of employees related to the
company's values and ways of doing things (Adinda, 2015).
According to Sucahyo & Ruldeviyani (2009) overnment procurement of
goods/services has gone through a long history and various forms of irregularities have
been identified, including Social gathering, kick-backing during the procurement process,
bribing to win procurement, the procurement process is not transparent, the project manager
does not announce the procurement plan, the supplier charges a higher price, wins your
company, relatives, certain groups, some suppliers do not meet administrative requirements
and use certain selection methods to achieve certain purposes.
Study intends to examine objects in state universities with the factors that are
considered to influence the willingness to commit fraud in the procurement of
goods/services in tertiary institutions. In detail, goals, this study is to analyze the influence
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of the quality of the provider quality committee, procurement environment, risk
assessment, and procurement systems and procedures on the desire to commit fraud in the
procurement of goods/services in state universities. In this way, it is possible to avoid the
factors that influence the fraudulent procurement of goods/services in the university
environment.
Previously, there was previous research that was relevant to this research, namely
research conducted by (Chandra, 2015) with the title Determinants of the Tendency of
Accounting Fraud (Fraud) at the Grobogan Regency Government Service. In this study, it
shows that there is a negative effect of the effectiveness of internal control on the tendency
of accounting fraud in the government sector, there is a negative effect of compensation
suitability on the tendency of accounting fraud in the government sector, there is no
negative effect of ethical culture on the tendency of accounting fraud in the government
sector, there is a positive effect of information asymmetry on the tendency of accounting
fraud in the government sector, there is a negative effect of regulation enforcement on the
tendency of accounting fraud in the government sector, there is no negative effect on
organizational commitment on the tendency of accounting fraud in the government sector.
The difference with the previous research is that this research is more focused on
fraudulent procurement of goods/services in the state universities in Yogyakarta. Whereas
the previous research examined generally the tendency of fraud in all fields. The benefit of
this research is to avoid the factors that influence the fraudulent procurement of
goods/services in the college environment. so as to minimize fraud in procurement goods
/services in tertiary institutions, and creating a healthy, effective, efficient and transparent
procurement.
RESEARCH METHODS
This study uses quantitative methods with the data source in this study is primary
data. Primary data, namely data obtained from respondents' answers to questionnaires given
directly to employees who work at Yogyakarta state universities (internal parties),
permanent employees, namely the procurement committee, officials making commitments,
and officials receiving work results. The object of this research is public universities in
Yogyakarta. The independent variable is the quality of the procurement committee (X1),
the quality of the provider (X2), the procurement environment (X3), risk assessment (X4),
and systems and procedures (X5), while the dependent variable in this study is the desire
to commit procurement fraud (Y). The population in this study is the committee for the
procurement of goods / services in the research location colleges, which are permanent
employees.
The sampling technique in this study was determined using purposive sampling,
which means that the respondents used in this study were samples from the population
based on certain criteria. In this study, a questionnaire was used to obtain data on whether
there was influence, quality of the procurement committee, quality of providers,
procurement environment, risk assessment, and systems and procedures on the desire to
commit fraud in state universities. The analysis technique used in this study is multiple
linear regression analysis using the SPSS 22 tool.
RESULTS AND DISCUSSION
A. Descriptive Statistical Analysis
Descriptive statistical analysis will provide a general description or an information
of each research variable, which can be seen from the minimum, maximum, mean (average)
and standard deviation values of each variable.
Ummi Kalsum
Determinant of desire to commit fraud in the procurement of goods/services
within state universities 321
Table 1. Descriptive Statistical Analysis Results
1. Data Quality Test
a. Validity test
The validity test is used to determine the level of validity, the test uses a one-sided
test with a significance level of 0.05 or 5% or 1 (one) way to interpret the results of the
validity test. The validity test results show that the quality of the procurement committee,
quality of providers, procurement environment, risk assessment and systems and
procedures has a value of r-count greater than the critical value (r-table Product Moment,
with a significant level of 5% (0.05), and df = 65) indicates the number 0.244, according
to the test standards regarding valid or invalid. An item that has been previously mentioned,
then all the questions in this study are declared "Valid".
b. Reliability Test Results
Reliability test is a tool for measuring a questionnaire which is an indicator of a
variable or construct. A questionnaire is said to be reliable or reliable if someone's answer
to a statement is consistent or stable over time.
Table 2 Reliability Test Results
Variable
n=65
Rule of
thumb
Decision
Cronbach
alpha
Quality of the procurement
committee X1
554
0,5
Reliable
quality provider X2
618
0,5
Reliable
Procurement environment X3
822
0,5
Reliable
risk assessment X4
608
0,5
Reliable
systems and procedures X5
818
0,5
Reliable
The desire to commit fraud in
procurement Y
753
0,5
Reliable
The results of the calculation of the reliability test show that the cronbrach alpha
(α) value of each variable is greater than 0.5, so it can be concluded that the instrument of
each variable is reliable (Ghozali, 2011).
N
Minimum
Maximum
Mean
Std.
Deviation
quality of procurement
committee
65
2.83
5.00
4.0974
.44085
provider quality
65
2.67
4.67
3.9179
.54972
procurement environment
65
3.33
5.00
4.3692
.44144
risk assessment
65
2.60
5.00
3.5846
.49788
systems and procedures
65
3.25
5.00
4.1635
.45227
The desire to commit fraud in
procurement
65
3.22
4.89
4.0239
.40421
Valid N (listwise)
65
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2. Classic Assumption Test
a. Normality test
The data normality test aims to test whether in the regression model, the dependent
variable and the independent variable both have a normal distribution or not.
Figure 1. Data normality test
From the results of the normality test above, it is known that the data is around the
diagonal line and follows the direction of the diagonal line, this shows that the data taken
is normally distributed.
b. Multicolinearity Test Results
Multicollinearity shows that the independent variables have a very strong direct
relationship (correlation). Symptoms of multicollinearity can be seen from the tolerance
value or the variance inflation factor (VIF) value. The tolerance limit is 0.1 and the VIF
limit is 10. If the tolerance value is <0.1 or VIF> 10 = multicollinearity occurs. If the
tolerance value> 0.1 or VIF <10 = there is no multicollinearity.
Table 3 Multicollinearity Test Results
Variable
Collinearity Statistic
Conclussion
Tolerance
VIF
Quality of the procurement
committee X1
603
1.659
Multicollinearity does not
occur
quality provider X2
734
1.363
Multicollinearity does not
occur
Procurement environment
X3
650
1.538
Multicollinearity does not
occur
risk assessment X4
825
1.213
Multicollinearity does not
occur
systems and procedures X5
606
1.606
Multicollinearity does not
occur
Ummi Kalsum
Determinant of desire to commit fraud in the procurement of goods/services
within state universities 323
From these results, it can be concluded that there are no symptoms of
multicollinearity in the variables in this study.
c. Heteroscedasticity Test Results
Heteroscedasticity testing is carried out to test whether in the regression model
there is an inequality of variance from the residuals of one observation to another.
Significance> 0.05: heteroscedasticity did not occur. Significance <0.05: heteroscedasticity
occurred.
Table 4.Heteroscedasticity Test Results
Variable
koefisien
regresi
Sig
Conclussion
Constanta
-022
934
Quality of the
procurement committee
X1
-013
841
There are no symptoms of
heteroscedasticity
quality provider X2
-038
414
There are no symptoms of
heteroscedasticity
Procurement
environment X3
055
366
There are no symptoms of
heteroscedasticity
risk assessment X4
-141
004
There are no symptoms of
heteroscedasticity
systems and procedures
X5
180
005
There are no symptoms of
heteroscedasticity
From these results it can be concluded that there are symptoms of heteroscedasticity in
the risk assessment system and procedure variables. A regression does not experience
heteroscedasticity symptoms if it produces a significance value> 0.05. According to
Tabachnick and Findell (2001) the symptom of heteroscedasticity does not indicate that the
results of the test are invalid but indicate that these results are likely weak. These results
are the same as research conducted by Cahaya (2006) that found heteroscedasticity
symptoms in the regression model.
d. Hypothesis Test Results
Coefficient of Determination (Testing R2 and Adjusted R2) The coefficient of
determination (R2) is basically used to measure how much the model's ability to explain
the variation in the dependent variable.
Table 5. Hypothesis Test Results
The coefficient of determination is 0.299 or 29.9%. Therefore, which means that
the amount of variation in the independent variable in influencing the regression equation
model is 29.9% and the remaining 70.1% is influenced by other factors that are not in the
regression model.
Model Summary
b
Model
R
R Square
Adjusted R Square
Std. Error of the
Estimate
1
.595
a
.354
.299
.33834
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e. T test result (partial test)
Tabel 6. Hasil Uji Regresi
Variabel
Regression
coefficient
T
Sig.
B
(Constant)
1.268
2.465
,017
Quality of the procurement committee X1
,072
0.58
,564
quality provider X2
-,075
-840
,404
Procurement environment X3
,307
2.588
,012
risk assessment X4
,092
987
,327
systems and procedures X5
,260
2.167
,034
The following is the regression equation that is formed:
Y = 1.268 + 0.072X1 - 0.075X2 + 0.307X3 + 0.092X4 + 0.260X5
The constant value is 1.268, the regression coefficient for the quality variable of
the procurement committee is 0.072, the regression coefficient for the provider quality
variable is -0.075, the regression coefficient for the procurement environment variable is
0.307, the regression coefficient for the risk assessment variable is 0.092, the regression
coefficient for system variables and procedures is 0.260.
Hypothesis 1
The quality of the procurement committee on the desire to commit fraud in
procurement shows the t value of 0.580 and a regression coefficient of 0.072 with a
significance of 0.564. Therefore H1 is not supported, which means that the quality variable
of the procurement committee does not have a significant effect on the desire to commit
procurement fraud.
Hypothesis 2
The quality of providers to the desire for procurement fraud shows the t value of -
840 and the regression coefficient of -075 with a significance of 0.404. Therefore H2 is not
supported, which means that the variable quality of providers does not have a significant
effect on the desire to commit procurement fraud.
Hypothesis 3
Procurement environment towards the desire to commit fraud in procurement
shows the value of t count of 2.588 and a regression coefficient of 0.307 with a significance
of 0.012. Therefore H3 is not supported, because the procurement environment variable
has a positive and significant effect on the desire to commit procurement fraud.
Hypothesis 4
The risk assessment of the intention to commit fraud in procurement shows the t
value of 0.987 and the regression coefficient of 0.092 with a significance of 0.327.
Therefore H4 is not supported, which means that the risk assessment variable does not have
a significant effect on the intention to commit procurement fraud.
Hypothesis 5
The systems and procedures for the intention to commit fraud in procurement show
the t value of 2.167 and the regression coefficient of 0.260 with a significance of 0.034.
Therefore H5 is not supported, because system and procedure variables have a positive and
significant effect on the intention to commit procurement fraud.
Ummi Kalsum
Determinant of desire to commit fraud in the procurement of goods/services
within state universities 325
B. Discussion
This study aims to analyze whether there is an effect of committee quality, provider
quality, procurement environment, risk assessment, and systems and procedures on the
desire to commit fraud in the procurement of goods/services in state universities in the
Yogyakarta region. Based on the results of the output from SSS, it is known that the
coefficient of determination is 0.299 or 29.9%. Thus, it can be concluded that the amount
of variation in the independent variables in influencing the regression equation model is
29.9% and the remaining 70.1% is influenced by other factors not included in the model.
regression.
1. The influence of the quality of the committee on the desire to commit fraud in
procurement
Based on the results of the data analysis, it is known that the quality of the
committee has a p-value (sig) of 0.564> α 5%, which means that the quality of the
committee does not influence the desire to commit fraud in the procurement of
goods/services at state universities, then it is known that the regression coefficient value of
the committee quality variable is equal to 0.072 This means that every increase in the
quality of the committee, the desire to commit fraud in procurement will increase by 0.072,
assuming all other independent variables are constant. this may be due to the
unconsciousness of the committee members at state universities regarding the importance
of good quality committees.
This is possible because the lack of understanding of the procurement committee
makes it affect one of the factors that are considered to prevent the desire to commit fraud
in the procurement of goods/services does not have a significant effect, thus it can be
concluded that the quality of the committee does not affect the desire to commit fraud in
goods/services procurement activities in higher education state, which means that the
higher or lower the quality of the committee in an agency does not affect the desire to
commit fraud in the procurement of goods/services at that agency. This study is in line with
Heljapri (2015) that the committee quality variable does not have a significant effect on the
variables causing fraud in the procurement of goods/services.
2. The influence of provider quality on the desire to commit procurement fraud
Based on the results of data analysis where it is known that the quality of providers
has a p-value (sig) of 0.404> α 5%, which means that the quality of the provider does not
have a significant effect on the desire to commit fraud in procurement, then it is known that
the regression coefficient value of the provider quality variable is -0.075 This means that
every increase in the quality of providers, the desire to commit fraud in procurement will
experience a decrease of -0.075, assuming all other independent variables are constant.
Although the provider is directly involved in the process of procuring
goods/services, it does not make the provider influence the desire to commit fraud, it is
possible because in this business entity it creates a situation that allows employees not to
commit fraud by having a good concept of mindset and making the provider have no
conflict of interest with the procurement committee in the process of procuring
goods/services. Miller and Johnson (2009) show that when dealing with different groups
of individuals, the degree of personal honesty can vary, depending on the purpose of
presenting oneself as, thus being difficult to understand. This research is in line with
Heljapri (2015) that the quality of goods/services procurement providers does not affect
the tendency of fraud.
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3. The influence of the procurement environment on the desire to commit
procurement fraud
Based on the results of data analysis, it is known that the procurement environment
has a p-value (sig) of 0.012 <α 5%, which means that the procurement environment has a
significant effect on the desire to commit fraud in procurement, then the regression
coefficient value of the procurement environment variable is 0.307 This means that every
increase in the procurement environment variable, then the desire to commit procurement
fraud will increase by 0.307 assuming all other independent variables are constant, which
means that the procurement environment has a positive and significant effect on the desire
to commit fraud. Environmental aspects include the internal and external environment
where the internal environment is the work environment. Cressey 1953.
A procurement environment that is not clean and transparent both internally and
externally has the potential to result in fraud, a conducive work environment at state
universities can be a strong motivation for goods/service procurement officials to give their
best in carrying out their work. Conversely, a bad work environment has the potential to
influence or trigger the desire to commit fraud, thus the higher / better or lower / worse the
procurement environment in an agency will affect the desire to commit fraud in the
procurement of goods/services at that agency. The results of this study are in line with the
research of Jatiningtyas (2011) said that the environment for the procurement of
goods/services has an influence on fraud in the procurement of goods/services.
4. The effect of risk assessment on the desire to commit fraud in procurement
Based on the results of data analysis, it is known that the p-value (sig) is 0.327 <α
5%, which means that risk assessment does not have a significant effect on the desire to
commit fraud in the procurement of goods/services, then the value of the regression
coefficient of the risk assessment variable is 0.092, which means that each increase in risk
assessment, then the desire to commit fraud in procurement will increase by 0, 092,
assuming all other independent variables are constant. This may occur because there is still
a lack of ability to detect fraud, Salleh et al., (2011) argues that fraud risk assessment is not
an easy thing to do. This is difficult to do because the risks of each assignment in the
procurement of goods/services at state universities are different, so it can be concluded that
whether or not to take preventive measures, this research proxies Risk identification and
risk analysis do not affect the desire to commit fraud in procurement. goods/services at
state universities. This research is supported by Singh and Best (2015) which state that risk
assessment does not function effectively as a fraud detection instrument.
5. Effect of systems and procedures on the desire to commit fraud in procurement
Based on the results of data analysis, it is known that the p-value (sig) 0.034 <α
5%, which means that systems and procedures have a significant effect on the desire to
commit fraud in procurement. Furthermore, the regression coefficient value of system and
procedure variables is 0.260. This means that with every increase in system and procedure
variables, the desire to commit fraud in procurement will increase by 0.260, assuming all
other independent variables are constant, which means that systems and procedures have a
positive and significant effect on the desire to commit fraud. Good and effective systems
and procedures can prevent the tendency to commit fraud, the tendency of fraud to occur
when opportunities arise, these opportunities can be minimized with effective procurement
systems and procedures.
Systems and procedures that are not running properly and following established
procedures can trigger fraud because procurement systems and procedures will always
Ummi Kalsum
Determinant of desire to commit fraud in the procurement of goods/services
within state universities 327
interact with the environment in which the system is implemented, furthermore the
increased desire to commit fraud is predicted to be influenced by weak systems and
procedures. which can be an opportunity to be used by individuals involved in the process
of procuring goods/services to commit fraud, thus it can be concluded that the higher /
better or the lower / worse the systems and procedures in an agency affect the desire to
commit fraud in the procurement of goods/services at the agency.
CONCLUSION
Based on the results of the research and discussion that has been presented, it can
be concluded that the quality of the committee has no effect on the desire to commit fraud
in the procurement of goods / services. The quality of providers does not affect the desire
to commit fraud in the procurement of goods / services. The procurement environment has
a positive and significant effect on the desire to commit fraud in the procurement of goods
/ services. Risk assessment has no effect on the desire to commit fraud in the procurement
of goods / services. Systems and procedures have a positive and significant effect on the
desire to commit fraud in procurement of goods / services. These findings indicate that the
better or worse the level of the procurement environment / internal environment and the
systems and procedures at state universities have an effect on the high and low levels of
things that trigger the desire to commit fraud in the procurement of goods / services. During
the process of procuring goods / services, it is important to maintain the procurement
environment and comply with systems and procedures so that the implementation of the
procurement of goods / services runs efficiently and effectively. This aims to minimize
fraud / fraud in the procurement of goods / services.
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