DETERMINANTS OF FRAUD IN PROCUREMENT OF GOODS AND SERVICES WITH GENDER AND EXPERIENCE AS MODERATING VARIABLES IN PRIVATE UNIVERSITIES IN BALI

The allocation of funds for procurement of goods/services in private universities is very large, so the opportunity for fraud is very likely to occur. This research aims to analyze aspects of pressure/stimulus (pressure), opportunity (opportunity), rationalization (rationalization), capability, arrogance (arrogance), collusion (collusion) in the fraud hexagon towards fraud in procurement of goods and services as well as to analyze gender and experience as moderating variable on fraud in procurement of goods and services. This research uses a quantitative approach. The sample used was 100 respondents from private universities in Bali. The sampling technique in this research is a purposive sampling technique. Data were analyzed using structural equation modeling (SEM) techniques with the help of SmartPLS 4.0 software. The results of this research show that the aspects of pressure/stimulus (pressure), opportunity (opportunity), rationalization (rationalization), capability, arrogance (arrogance), collusion (collusion) in the fraud hexagon have a positive effect on fraud in the procurement of goods and services. The results also show that Gender weakens the influence of Hexagon fraud on goods and services procurement fraud and Experience strengthens the influence of Hexagon fraud on goods and services procurement fraud. These findings provide theoretical and practical contributions in minimizing the opportunity for fraud in the procurement of goods and services in private universities in Bali. The results of this research also provide direction for universities to always monitor or carry out regular supervision of their experienced employees by providing coaching and training to all structural employees so that all employees understand more about their operations and duties and can prevent fraud.