Abstract:

Recently, the issues of procurement fraud involving public sector officials and prosecution actions that have been taken on these perpetrators officials have been widely reported by the news. Issues such as bribery and corruption in the public sector in Malaysia can be the principal concern, impacting the quality and performance of the entire procurement process and resulting in large-scale wasting of public funds. Therefore, this study is carried out to examine the determinants of public procurement fraud occurrences among public sector officers in Malaysia. The data were collected through the distribution of questionnaire to the 25 ministries in Malaysia government and being processed using Statistical Package for Social Science (SPSS) software version 25. The findings of this study revealed a significant positive effect of opportunity and rationalization on the procurement fraud occurrences. The findings provide meaningful information from both theoretical and practical aspects to be used by the government and administration sector, ministries and academia. Limitations of the study and recommendations for future researches are also discussed.