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All Journal Jurnal Keuangan dan Perbankan KEMBARA SAR (Soedirman Accounting Review): Journal of Accounting and Business Wahana : Tridarma Perguruan Tinggi Seminar Nasional Lahan Suboptimal JUPE : Jurnal Pendidikan Mandala Pena Literasi Journal of Contemporary Accounting INDONESIA: Jurnal Pembelajaran Bahasa dan Sastra Indonesia Journal of Economics and Business UBS Indonesian Collaboration Journal of Community Services (ICJCS) Jurnal Ilmiah Buana Bastra: Bahasa, Susastra, dan Pengajarannya Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Belajar Bahasa : Jurnal Ilmiah Program Studi Pendidikan Bahasa dan Sastra Indonesia
Indayani Indayani, Indayani
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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

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Studi Tentang Teori GONE dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan Isgiyata, Jaka; indayani, indayani; Budiyoni, Eko
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i1.8253

Abstract

This study aims to examine the effect of GONE theorys variables on the procurement fraud of government goods/services by using variables of leadership idealism as a moderating 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. This study collects primary data gathered from the respondents perception in Kebumen District Government agencies. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study demonstrate that the existence of Exposes (low penalty level) and lack of leadership idealism will increase the potential procurement fraud of goods/services in 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.
Co-Authors Afrianus Lapu Agung Pramujiono Anita Setyawati Apriyani, Eka Ardhianti, Mimas Azmi, Bahauddin Budiyoni, Eko Cinta, Lara Erise Anggraini, Erise Faidatul Afiyah, Roudhotul Fifi Yusmita Hasanah, Sari Nida’ul Hasibuan, Fadhil Robih Zakwan Hendro Januandi Sani, Laurensius Henricus , Henricus Henricus Supriyanto, Henricus Supriyanto Isgiyata, Jaka Izzal, Fitriatul Jamlean, Agustin Clarita lili, liliaryakemuning Mahfud Mahfud Maschamah, Rahmaningrum Melizubaida Mahmud Meuthia, Putri Zidni Ayu Meutia, Rita Mirna Indriani Muslem, Ari Oktaviani Oktaviani Permana, Yudisti Prayigo Prawoto, Eko Cahyo Putri, Cut Eka Rosnika Putri, Jeni Angela Radia Hafid Riha Dedi Priantana RM, Mugtafillah Ryanda Saputra, Ryanda Salsabila, Sabrina SITI HERLINDA Sri Budi Astuti, Sri Budi Sudirman Sudirman Ulya, Vidia Isma Yuli Yanti Yulianti Yulianti Yulistin, Eka Zuraida Zuraida