Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, dan Implementasi E-Procurement terhadap Pencegahan Fraud dalam Pengadaan Barang/Jasa pada Badan Penanggulangan Bencana Daerah (BPBD) Provinsi Jawa Barat

Abstract

Fraud in government procurement remains a critical challenge, particularly in agencies with urgent and high‑risk procurement processes such as the Regional Disaster Management Agency (BPBD) of West Java Province. This study investigates the influence of organizational commitment, internal control systems, and e‑procurement implementation on fraud prevention. A quantitative approach was applied using descriptive and verificative methods. Primary data were collected through questionnaires administered to 25 employees directly involved in procurement activities, selected through saturated sampling (census). Data analysis employed multiple linear regression with SPSS, including validity, reliability, classical assumption tests, t‑tests, F‑tests, and the coefficient of determination. The findings reveal that organizational commitment and e‑procurement implementation do not significantly affect fraud prevention, whereas internal control systems exert a positive and significant influence. Jointly, the three variables significantly explain fraud prevention. This study underscores the pivotal role of internal control systems in mitigating fraud risks within government procurement. Practically, the results suggest that BPBD should prioritize strengthening internal audits and enhancing the utilization of e‑procurement. Keywords: organizational commitment; internal control system; e-procurement; fraud prevention; procurement of goods and services.