ETHICS, EXPERIENCE, AND GOVERNMENT PROCUREMENT OVERSIGHT: DISCIPLINE AND SATISFACTION AS MEDIATORS

Egi Kurniawan; Suhanda Suhanda

doi:10.31846/jae.v13i3.976

ETHICS, EXPERIENCE, AND GOVERNMENT PROCUREMENT OVERSIGHT: DISCIPLINE AND SATISFACTION AS MEDIATORS

Egi Kurniawan, Suhanda Suhanda

Abstract

Effective oversight of government procurement remains a significant challenge in the public sector. This study investigates the effects of ethics and work experience on procurement oversight performance in the West Sumatra Provincial Government, with job satisfaction and work discipline examined as mediating variables. Using a quantitative research design, data were collected through 62 valid questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study findings reveal that ethics do not directly improve oversight performance unless mediated by job satisfaction, while work experience significantly influences oversight performance both directly and through job satisfaction. Job satisfaction emerges as the most dominant predictor, significantly mediating the effects of ethics and experience on performance. Work discipline, although positively influenced by ethics and satisfaction, does not significantly contribute to oversight outcomes, either directly or as a mediator. These results emphasize the central role of psychological and attitudinal factors—especially job satisfaction—in shaping the effectiveness of public sector audits. This study contributes to the literature on public procurement oversight by offering empirical support for attribution theory and the behavioral dimensions of human capital. Policy implications include prioritizing efforts to improve ethics, experience, and job satisfaction rather than relying solely on law enforcement-based disciplinary approaches.

JEL Classification:
H57, M42, D73, J28, O15
Keywords: Procurement Oversight, Ethics, Work Experience, Job Satisfaction, Work Discipline, Public Sector

Full Text:

PDF

References

AAIPI. (2018). Keputusan Nomor KEP-063/AAIPI/DPN/2018 tentang Pedoman Perilaku Auditor Internal Pemerintah Indonesia. 2018, 16.

Al Shbail, M. O., Alshurafat, H., Ananzeh, H., & Bani-Khalid, T. O. (2022). The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness. Cogent Business & Management, 9(1), 2115731.

Badan Pemeriksa Keuangan Republik Indonesia. (2022). Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Provinsi Sumatera Barat Tahun 2021.

Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sumatera Selatan. (2020). Laporan Hasil Pemeriksaan Atas Laporan Keuangan Pemerintah Provinsi Sumatera Selatan untuk Tahun Anggaran 2019. 0751, 1–504.

Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191.

Becker, G. S. (1965). A Theory of the Allocation of Time. The Economic Journal, 75(299), 493–517.

Biol, C. S. L. (2024). Sourcing from SMEs for sustainable procurement: a case of the Davao region. International Journal of Procurement Management, 21(4), 481–497. https://doi.org/10.1504/IJPM.2024.142792

Bosco, M., Selvaroli, G., Gallo, G., & Gioia, G. (2020). Safety competence assessment SCA. Society of Petroleum Engineers - Abu Dhabi International Petroleum Exhibition and Conference 2020, ADIP 2020. https://www.scopus.com/inward/record.uri?eid=2-s2.0-85097537385&partnerID=40&md5=89347347c1cc130266d6576892deb7b9

Carey, P., Eierle, B., & Hartlieb, S. (2024). Audit Staff Satisfaction and Audit Quality: Evidence from the Private Client Market Segment. European Accounting Review. https://doi.org/10.1080/09638180.2024.2321344

Chen, Y.-H., Wang, K.-J., & Liu, S.-H. (2023). How personality traits and professional skepticism affect auditor quality? A quantitative model. Sustainability, 15(2), 1547.

Dehotman, K. (2023). Relation of Working Discipline and Employee Performance. 1(2), 60–66. https://doi.org/10.54099/ijamb.v1i2.689

Dillman, D. A., & Smyth, J. D. (2007). Design effects in the transition to web-based surveys. American Journal of Preventive Medicine, 32(5), S90–S96.

Eluwole, K. K., Karatepe, O. M., & Avci, T. (2022). Ethical leadership, trust in organization and their impacts on critical hotel employee outcomes. International Journal of Hospitality Management, 102, 103153.

Farmanara, P. (2021). Abusive Supervisory Behavior Aimed at Raising Work Group Performance. Journal of Management Inquiry, 30(1), 40–58. https://doi.org/10.1177/1056492619889687

Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027.

Hasibuan, R. (2017). Pengaruh Kesehatan Dan Keselamatan Kerja, Pelatihan Dan Kerja Tim Terhadap Kinerja Tenaga Medis Di Rumah Sakit Budi Kemuliaan Batam. Jurnal Dimensi, 6(2).

Heider, F. (1958). The Psychology of Interpersonal Relations. In The Psychology of Interpersonal Relations. John Wiley & Sons, Inc. All. https://doi.org/10.4324/9780203781159

Heranto, H. T., Munir, A. R., Putri, I. S., Umanailo, M. C. B., Lekatompessy, J. E., & Yusriadi, Y. (2021). The Influence of Work Ethics and Work Experience on Employee Performance through Job Satisfaction at the Regional Secretariat of Central Mamuju Regency. Journal IEOM Society International, 5(8), 3336–3343.

Jufrizen, J., & Intan, N. (2021). Peran Mediasi Kepuasan Kerja Pada Pengaruh Budaya Organisasi dan Etika Kerja Terhadap Kinerja Karyawan. Prosiding Seminar Nasional Kewirausahaan, 2(1), 420–435.

Krissanto, E., Sodik, S., & Kuncoro, K. (2022). Peran Mediasi Kepuasan Kerja Atas Pengaruh Pengalaman Kerja Dan Motivasi Berprestasi Terhadap Produktivitas Kerja (Studi Pegawai Badan Kesatuan Bangsa dan Politik Kota Pasuruan). Jurnal Pendidikan Dasar Dan Sosial Humaniora, 1(10), 2087–2102.

Kuangan, B. P. (2021). Laporan Hasil Pemeriksaan atas Laporan Kuangan Pemerintah Provinsi Sumatera Barat. 54.

Lannai, D., & Ahmad, H. (2025). Audit Quality Model Moderated by Professional Skepticism: Determinants of Professional Ethics and Auditor Experience. Theoretical and Practical Research in the Economic Fields, 16(1), 221–235. https://doi.org/10.14505/tpref.v16.1(33).18

Libby, R., & Tan, H. T. (1995). The role of knowledge and memory in audit judgment. Judgment and Decision-Making Research in Accounting and Auditing, 1, 176–206.

Locke, E. A. (1969). What is job satisfaction? Organizational Behavior and Human Performance, 4(4), 309–336.

Machin, D., Campbell, M. J., Tan, S. B., & Tan, S. H. (2018). Sample sizes for clinical, laboratory and epidemiology studies. John Wiley & Sons.

Nurhasanah, N., Jufrizen, J., & Tupti, Z. (2022). Pengaruh etika kerja, budaya organisasi dan beban kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(1), 245–261.

Pemerintah Provinsi Sumatera Barat. (2021). Laporan Keuangan Pemerintah Provinsi Sumatera Barat.

Pemerintah Provinsi Sumatera Barat. (2022). Laporan Keuangan Pemerintah Provinsi Sumatera Barat.

Pemerintah Provinsi Sumatera Barat. (2023). Laporan Keuangan Pemerintah Provinsi Sumatera Barat.

Peraturan Presiden Republik Indonesia. (2018). Peraturan Presiden Republik Indonesia Nomor 16 tahun 2018 tentang Pengadaan Barang/Jasa. http://awsassets.wwfnz.panda.org/downloads/earth_summit_2012_v3.pdf%0Ahttp://hdl.handle.net/10239/131%0Ahttps://www.uam.es/gruposinv/meva/publicaciones jesus/capitulos_espanyol_jesus/2005_motivacion para el aprendizaje Perspectiva alumnos.pdf%0Ahttps://ww

Perpres Nomor 12. (2021). Peraturan Presiden Republik Indonesia Nomor 12 Tahun 2021 Tentang Perubahan Atas Peraturan Presiden Nomor 16 Tahun 2018 Tentang Pengadaan Barang/Jasa Pemerintah. Republik Indonesia, 086130, 1–47.

Roache, D. A. M. (2024). Ethical values and organization optimization: Morality and social responsibility of leaders. In Ethical Quandaries in Business Practices: Exploring Morality and Social Responsibility (pp. 1–26). https://doi.org/10.4018/979-8-3693-3948-0.ch001

Robbins, S. P., & Timothy, A. J. (2017). Organizational Behavior. Pearson, 290.

SAIPI. (2021). Standar Audit Intern Pemerintah Indonesia.

Siburian, L., Amiani, M., & Munthe, Y. (2023). Memakna Disiplin dalam Kehidupan SMK Negeri di Kabupaten Barito Selatan, Kalimantan Tengah. DIAJAR: Jurnal Pendidikan Dan Pembelajaran, 2(2), 167–174.

Storey, V. C. (2025). Knowledge management in a world of generative AI: Impact and Implications. ACM Transactions on Management Information Systems.

Sweet, M. N., Scott, D. M., & Hamiditehrani, S. (2023). Who will adopt private automated vehicles and automated shuttle buses? Testing the roles of past experience and performance expectancy. Transportation Planning and Technology, 46(1), 45–70.

Tanno, J. (2017). Servant leadership: What makes it an effective leadership model. Walden University.

Tokat, T., Çivit, S., & Göncü-Köse, A. (2024). Beyond the Bully: Exploring the Surprising Performance-Related Outcomes of Abusive Supervision. In New Research on Leadership Styles and Performance (pp. 153–163). https://www.scopus.com/inward/record.uri?eid=2-s2.0-85210841895&partnerID=40&md5=38c7375d8ffd47b4854d7e93cbe28f38

Ullah, A., Ghani, H. U., & Gheewala, S. H. (2024). Green Public Procurement and Ecolabels Towards Sustainable Consumption and Production. In Encyclopedia of Sustainable Technologies, Second Edition: Volumes 1-4 (Vols. 1–4, p. V1:368-V1:381). https://doi.org/10.1016/B978-0-323-90386-8.00087-5

Word, D., Fredolin, J. P., & Ballesteros, J. V. A. (2022). The effect of work ethics of employees on their work performance. Research in Management and Humanities DWIJMH, 1(1), 58–82.

Xu, Z., & Ju, D. (2024). Ethical leadership behaviors are their own reward for leaders: a moderated mediation model. Journal of Managerial Psychology, 39(4), 483–498. https://doi.org/10.1108/JMP-02-2023-0120AAIPI. (2018). Keputusan Nomor KEP-063/AAIPI/DPN/2018 tentang Pedoman Perilaku Auditor Internal Pemerintah Indonesia. 2018, 16.