文章基本信息

标题：Studi Tentang Teori Gone dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan
本地全文：下载
作者：Jaka Isgiyata ; Indayani ; Eko Budiyoni 等
期刊名称：Jurnal Dinamika Akuntansi dan Bisnis
印刷版ISSN：2355-9462
电子版ISSN：2528-1143
出版年度：2018
卷号：5
期号：1
页码：31-42
DOI：10.24815/jdab.v5i1.8253
语种：English
出版社：Universitas Syiah Kuala
摘要：This study aims to examine the effect of GONE theory’s 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 respondent’s 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.
关键词：GONE theory;leadership;government;procurement and fraud