FACTOR ANALYSIS FRAUD PREVENTION PROCUREMENT OF GOODS AND SERVICES IN RSUD BENDAN

Abstract

This study aims to examine the effects of pressure, internal control, and organizational commitment on fraud in the procurement process at RSUD Bendan, Pekalongan City. The independent variables tested are pressure, internal control, and organizational commitment, with organizational commitment serving as a moderating variable and fraud as the dependent variable. The population of this study includes all employees of RSUD Bendan, with a sample consisting of employees involved in the procurement of goods and services. The sampling technique used in this study is purposive sampling. Data analysis is conducted using Partial Least Squares (PLS). The results of hypothesis testing indicate that pressure and organizational commitment affect fraud, while internal control does not have effect on fraud. Additionally, organizational commitment strengthens the relationship between pressure and internal control with fraud. The implication of this research is that RSUD Bendan should improve internal control in the procurement of goods and services

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