Koenta Adji Koerniawan, Ferdio Ghifary Fidhien, Afidhiena Raisyan Nisa, Alfido Fiqri Arsy Adhiem, Suyatno Ladiqi
This study examines the role of internal control systems (SPIP) and e-procurement in strengthening fraud deterrence within Indonesian local governments. Using data collected from 55 public-sector officials across multiple districts in Java, the study employs multiple regression analysis to assess both the individual and combined effects of these governance mechanisms. The findings reveal that SPIP and e-procurement have a significant positive impact on fraud deterrence, both individually and simultaneously. The model explains approximately 66.9% of the variance in fraud deterrence, indicating a substantial contribution of governance mechanisms in reducing fraud risk. However, the results also highlight that the effectiveness of these systems depends on the quality of implementation, monitoring practices, and organisational commitment. By incorporating the Fraud Deterrence Propeller (DETERE) framework, this study extends prior research by conceptualising fraud deterrence as an integrated governance mechanism rather than a purely preventive approach. The findings provide both theoretical and practical insights to strengthen institutional accountability and enhance anti-corruption strategies in decentralised government settings. © 2026, University of Wollongong. All rights reserved.
Accounting Study Program, School of Economics and Business, Telkom University, Bandung, Indonesia; School of Economics and Business, Telkom University, Bandung, Indonesia; TISSA, Universiti Utara Malaysia (UUM), Kedah, Sintok, Malaysia; The Faculty of Economics and Business, Merdeka University, Malang, Indonesia; Doctoral Program in Accounting, State University of Malang, Malang, Indonesia; The Faculty of Law and Business, Merdeka University, Malang, Indonesia; Faculty of Law & International Relations, Universiti Sultan Zainal Abidin, Terengganu, Malaysia
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