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This study aims to empirically prove the effect of good governance and internal control on the prevention of fraud in the procurement of state-owned goods and services in the regional government of South Sumatra Province. The research population was in 37 Regional Apparatus Organizations (OPD), the sampling technique used purposive sampling and obtained as many as 128 respondents. This type of research data is primary data using a questionnaire. The analysis technique uses multiple linear regression models and it is found that partially, there is a positive and significant effect of good governance and internal control on the prevention of fraud in the procurement of goods and services. The results of the study have implications for local governments to continue improving the application of good governance principles strictly and continuously run the internal control system to minimize legitimacy and prevent fraud in the process of procuring goods and services.
Dewata et al. (Sat,) studied this question.