THE EFFECT OF PROCUREMENT SYSTEM AND INTERNAL CONTROL SYSTEM ON ACCOUNTABILITY OF INSTANT PERFORMANCE IN PREVENTING FRAUD

The purpose of this study was to test the effect of the application of the system of procurement of goods and services to the accountability of the performance of government agencies in preventing fraud Population and sample in this research is the whole apparatus of the Ministry of Religious Affairs Office of the Province of Papua and the Office of Religious districts / municipalities in Papua who have been involved directly in the procurement process goods and services in each agency. Methods of collecting samples by purposive sampling technique. Testing Data were analyzed by using PLS (Partial Least Square) by the number of respondents as many as 47 people. The results showed a significant effect for the influence of hypotheses are developed. The first hypothesis (H1) provide evidence of the effect of procurement of goods and services provide value contribution to the accountability of agency performance by 0.355. The second hypothesis (H2) gives an explanation that internal controls have a significant impact on increasing the accountability of agency performance. The third hypothesis (H3) influence procurement of goods and services provide value contributes to the detection of fraud amounting to 0.433. The fourth hypothesis (H4) the effect of internal control provide value contributes to the detection of fraud amounting to 0.255 although the effect is not significant. The fifth hypothesis (H5) influence performance accountability value contributes to the detection of fraud amounting to 0.255