Greed, Opportunity Pemicu Fraud Dengan Moderasi Idealisme Pimpinan

Abstract

This  study  aims  to  examine  the  effect  of  greed,  opportunity  on fraud Procurement of  Government Goods   /   Services with moderated leadership ideals. This type of research is quantitative research, using a questionnaire as a research instrument. The method of analysis in this study used the Partial  Least  Squares  Structural  Equation  Modeling  (PLS  SEM) . The  results  showed  that  greed, opportunity has  positive  effect  on fraud Procurement of Government Goods / Services. These results show that the higher the greed in individuals, the higher the potential to commit fraudulent acts of procurement of goods/services.   The higher the opportunity to commit fraud, the higher the potential for someone to commit fraud. Moderate variable analysis shows that the idealism of the leader is able to moderate the greed and opportunity.