THE IMPLEMENTATION E-PROCUREMENT TOWARDS FRAUD DETECTION IN LOCAL GOVERNMENT

The purpose of this research is to analyze the influence of e- procurement implementation to fraud detection in regional government. Researchers uses the stages of procurement of goods and services. Procurement to independent variable with explanatory research. Researchers used Analyse Stuctural Equetion Modelling (SEM) of alternative Parital Least Square (PLS) with Program Warp PLS 3.0. Analytical units of this study consist of ULP, SKPD and providers of goods and services.Findings of this study indicate some variables detection of procurement fraud is significantly affected by stages of planning, prequalification, announcement and appeal. However, some variables embrace phases of formation procurement committee, drafting of procurement tender documents and evalution of offer, do not affect the detection of procurement fraud