PROCUREMENT ACTOR INDEPENDENCE, E-PROCUREMENT, AND FRAUD PREVENTION: ORGANIZATIONAL COMMITMENT AS A MODERATOR

Authors

  • Periansya Politeknik Negeri Sriwijaya, Palembang, Indonesia
  • Evada Dewata Politeknik Negeri Sriwijaya, Palembang, Indonesia
  • Sopiyan AR Politeknik Negeri Sriwijaya, Palembang, Indonesia
  • Yuliana Sari Politeknik Negeri Sriwijaya, Palembang, Indonesia

DOI:

https://doi.org/10.24252/assets.v16i2.67026

Keywords:

E-Procurement Systems, Fraud Prevention, Governance, Organizational Commitment, Public Procurement

Abstract

Purpose - This study examines how Procurement Actor Independence and E-Procurement are associated with Fraud Prevention, with Organizational Commitment as a moderating variable.

Methods - An explanatory quantitative design was employed using survey data from 148 procurement officials of the Palembang City Government, Indonesia, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

Findings - Procurement Actor Independence shows a significant positive association with Fraud Prevention, whereas the direct association between E-Procurement and Fraud Prevention is positive but non-significant, indicating that digital systems alone are insufficient to ensure effective control. Organizational Commitment moderates both relationships, corresponding to a weaker association for structural independence and a stronger association for digital transparency as commitment increases.

Research Implications - Fraud Prevention effectiveness is associated with the integration of structural autonomy, technological transparency, institutional ethical commitment, and governance capacity within decentralized public procurement systems.

Originality - The study advances an integrated governance perspective in which sustainable procurement governance depends on aligning structural control, technological transparency, and ethical commitment to improve accountability, transparency, and integrity in public sector procurement practices.

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Published

2026-10-19

How to Cite

Periansya, Dewata, E., AR, S., & Sari, Y. (2026). PROCUREMENT ACTOR INDEPENDENCE, E-PROCUREMENT, AND FRAUD PREVENTION: ORGANIZATIONAL COMMITMENT AS A MODERATOR. Assets : Jurnal Ekonomi, Manajemen Dan Akuntansi, 16(2), 191–210. https://doi.org/10.24252/assets.v16i2.67026

Issue

Vol. 16 No. 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

Section

Volume 16 Nomor 2, Desember 2026

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