THE INFLUENCE OF E-PROCUREMENT IMPLEMENTATION, ORGANIZATIONAL COMMITMENT, AND EMPLOYEE COMPETENCE ON FRAUD PREVENTION IN THE PROCUREMENT OF GOODS AND SERVICES AT EDTL, E.P. DILI, TIMOR-LESTE

Authors

  • Joao Jose Bosco de Jesus Soares Institute of Business (IoB), Díli, Timor Leste Author
  • Khalid K. Moenardy Institute of Business (IoB), Díli, Timor Leste Author
  • Azevedo Marcal Institute of Business (IoB), Díli, Timor Leste Author

Keywords:

E-procurement Implementation, Organizational Commitment, Employee Competence, Fraud Prevention

Abstract

This research was conducted at EDTL, E.P Dili Timor Leste. The purpose of this study was to determine the influence of e-procurement implementation, organizational commitment, and employee competence on the prevention of fraud in the procurement of goods and services both partially and simultaneously. The research data were obtained through EDTL, E.P.  employees, Timor Leste in the procurement system section, totaling 59 people. The research method uses a survey method with a quantitative approach and sampling is done using a non-probability sampling technique. Data were collected using a questionnaire with a Likert scale distributed to all research respondents. Thus, the fourth hypothesis in this study states that the variables of E-procurement Implementation, organizational commitment, and employee competence simultaneously have a significant effect on fraud prevention. Based on the adjusted R square, the contribution of the variables E-procurement Implementation, organizational commitment, employee competence to fraud prevention is 45% and the remaining 55% is influenced by other variables outside this study. So, the level of influence of E-procurement Implementation in the procurement of goods and services program, employee organizational commitment integrated with quality employee competence will reduce the chances of fraud committed by employees.

References

Ariastini, N. K., Yuniarta, G. A., & Kurniawan, P. S. (2017). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Proactive Fraud Audit, dan Whistleblowing System Terhadap Pencegahan Fraud Pada Pengeloaan Dana BOS Se-Kabupaten Klungkung. e-Jurnal S1 Ak Universitas Pendidikan Ganesha, 8 (2), 1-10.

Arikunto, S. (2013). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.

Artantri, L. P. R. M., Handajani, L., and Pituringsih, E. (2016). The Role of E-Procurement in Fraud Prevention in Local Government Goods/Services Procurement on Lombok Island. 10(1), 16–32.

Bastian, I. (2015). Akuntansi Sektor Publik: Suatu Pengantar. Yogyakarta: Erlangga.

Devece, C., Palacios-Marqués, D. & Pilar Alguacil, M., (2015). Organizational Commitment and Its Effects on Organizational Citizenship Behavior in a high-unemployment environment. Journal of Business Research.

Edison E, Anwar, Y., Komariyah, I. (2017). Manajemen Sumber Daya Manusia. Alfabeta, Bandung

Ghozali, I. (2021). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 26. Edisi 10. Semarang: Badan Penerbit Universitas Diponegoro.

Gujarati, D.N., & Dawn C.P. (2015). Dasar-Dasar Ekonometrika. Edisi 5 Buku 2. Jakarta: Salemba Empat.

Karyono. (2013). Forensic Fraud. Yogyakarta: CV. Andi.

Laksmi, P. S. P., & Sujana, I. K. (2019). Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. E-Jurnal Akuntansi Universitas Udayana, 26(3), 2155–2182.

Luthans, F. (2015). Perilaku Organisasi. Edisi ke-10. Andi Offset. Yogyakarta.

Robbins, S.P. (2016). Organizational Behavior, New Jersey: Printice Hall International Inc.

Romaisah, Imtikhanah, S., and Hidayah, R. (2017). Effect of Implementation of E-Procurement Systems and Internal Control on Prevention of Government Procurement of Goods/Services Fraud. Journal of Muhammadiyah University of Pekajangan Pekalongan, 15(2), 65–80.

Ruslan. (2013). Metode Penelitian Public Relations dan Komunikasi. Jakarta: Raja Grafindo Persada

Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.

Sutedi. A. (2012). Good Corporate Governance. Jakarta: Sinar Grafika

Virmayani, Putu Crysma. 2017. Pengaruh Kesesuaian Kompensasi, Asimetri Informasi, Budaya Etis Organisasi dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Koperasi Simpan Pinjam Se-Kecematan Buleleang. e-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi, 7(1): 720-732.

Widiutami, Ni Putu Sri., Sulindawati, Ni Luh Gede Erni., dan Atmadja, Anantawikrama Tungga. 2017. Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris Pada Lembaga Perkreditan Desa di Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1(Volume 7 No. 1 Tahun 2017).

Willem, S. (2016). Manajemen Pengadaan (Procurement Management). IN Media.

Wirawan. (2019). Evaluasi Kinerja Sumber Daya Manusia, Jakarta: Salemba. Empat.

Downloads

Published

2026-01-31

How to Cite

THE INFLUENCE OF E-PROCUREMENT IMPLEMENTATION, ORGANIZATIONAL COMMITMENT, AND EMPLOYEE COMPETENCE ON FRAUD PREVENTION IN THE PROCUREMENT OF GOODS AND SERVICES AT EDTL, E.P. DILI, TIMOR-LESTE. (2026). TIMOR LOROSA’E JOURNAL OF BUSINESS AND INNOVATION (TORBIN), 3(01), 101-125. https://jurnal.iob.edu.tl/index.php/torbin/article/view/47