Studi Tentang Tori GONE Dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi (Studi Pada Pengadaan Barang/ Jasa di Pemerintahan)

Jaka Isgiyata, indayani indayani, Eko Budiyoni


This study aims to examine the effectof GONE Theory variables on the procurement fraud of government goods/ services which use variables ofleadership idealism as a moderation variable. This study uses question instruments for each variable: Greed, Opportunity, Need, and Exposes from Bologne (1993), Leadership Idealism from Tappen (1994) and Procurement Fraud of Government Goods/ Services.

Primary data in this study gathered from the respondent’s perception in Kebumen District Government agencies. The analysis technique used is Moderated Regression Analysis (MRA).The results of this study indicate that the existence of Exposes (low penalty level) and lack of leadership idealism will increase the potential procurement fraud of goods/ services government. In other words without the punishment that can provide a deterrent effect and less idealistic leadership will be more and more potential individuals within the bureaucracy associated in the procurement process of goods/ services to conduct fraud.


Keywords: GONE Theory, Leader Idealism, Government procurement and Fraud


ONE Theory, Leader Idealism, Government procurement and Fraud



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Accounting Department incorperated with IAI KAPd Wilayah Aceh
Economics and Business Faculty
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143


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