What type of study is this?

This is a Quantitative Study study.

October 16, 2025

The Effect of Electronic Procurement and Electronic Audit on the Prevention of Fraud in the Procurement of Goods and Services Based on APIP Perception at the North Minahasa Regency Inspectorate

Puntos clave

Electronic procurement has a significant positive effect on preventing fraud during procurement processes.
The implementation of electronic audits leads to improved transparency, which helps minimize fraud risk.
Together, electronic procurement and auditing significantly support the Inspectorate's efforts against corruption.
Utilizing a survey, data was collected from 32 respondents within the APIP regarding their perceptions of fraud prevention.

Resumen

This study contains an analysis related to the influence of Electronic Procurement and Electronic Audit on the prevention of fraud in the procurement of goods and services based on the perception of the Government Internal Supervision Apparatus (APIP) at the North Minahasa Regency Inspectorate. This research method is quantitative that utilizes a survey approach, where data is obtained through a questionnaire distributed to 32 APIP respondents. The results found explained that Electronic Procurement has a positive and significant effect on fraud prevention. Similarly, Electronic Audit has been proven to have a positive and significant effect on fraud prevention, where the use of electronic-based audits increases transparency, accuracy, and effectiveness of supervision so that the potential for fraud can be minimized. Together, these two variables together contribute significantly in supporting the Inspectorate to suppress fraud, so that the procurement process can be carried out transparently and accountably.

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