Studi Tentang Teori 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 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.


GONE theory; leadership; government; procurement and fraud

Full Text:



Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2004). Fraud and corporate executives: Agency, stewardship and broken trust. Journal of Forensic Accounting, 5(1), 109-130.

Bologna, J., Lindquist, R. J., & Wells, J. T. (1993). The Accountant's Handbook of Fraud and Commercial Crime: Wiley New York, NY.

Bologne, J. (1993). Handbook on corporate fraud: Prevention, detection, and investigation: Butterworth-Heinemann.

Dewani, R. A., & Chariri, A. (2015). Money laundering dan keterlibatan wanita (Artis): Tantangan baru bagi auditor investigasi. Diponegoro Journal of Accounting, 4(3), 1-6.

Getie Mihret, D. (2014). National culture and fraud risk: exploratory evidence. Journal of Financial Reporting and Accounting, 12(2), 161-176.

Ghozali, I. (2006). Aplikasi analisis multivariate dengan program SPSS: Badan Penerbit Universitas Diponegoro.

Glover, H. D., & Aono, J. Y. (1995). Changing the model for prevention and detection of fraud. Managerial Auditing Journal, 10(5), 3-9.

Hardian, I. (2011). Kasus pengadaan barang/jasa berdasarkan temuan BPK RI. Jurnal Pengadaan, Senarai Pengadaan Barang/ Jasa Pemerintah, 1.

Hofstede, G., & Hofstede, G. J. (2005). Cultures and organizations: Software of the mind (Revised and expanded 2nd edition ed.). New York: McGraw-Hill.

Jatiningtyas, N., & Kiswara, E. (2011). Analisis faktor-faktor yang mempengaruhi fraud pengadaan barang/jasa pada lingkungan instansi pemerintah di wilayah Semarang. Universitas Diponegoro.

Karyono, K. (2002). Fraud auditing. The Winners, 3(2), 150-160.

KPMG. (2010). Fraud and misconduct survey 2010, Australia and New Zealand. KPMG, Sydney.

Musa, N., Othman, R. M., Ibrahim, D. A., & Din, I. (2012). E-government services: The formal, technical and informal components of e-fraud prevention for government agency. International Journal of Research in Management & Technology, 2(2), 213-219.

Nugroho, R. S. (2015). Pengaruh implementasi sistem pengadaan secara elektrinik (E-Procurement) terhadap fraud pengadaan barang/jasa pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Magetan). Jurnal Administrasi Publik, 3(11), 1905-1911.

Ramamoorti, S. (2008). The psychology and sociology of fraud: Integrating the behavioral sciences component into fraud and forensic accounting curricula. Issues in Accounting Education, 23(4), 521-533.

Segon, M. (2010). Corruption as part of national culture: The disconnect between values, ethics and etiquette. International Review of Business Research Papers, 6(6), 259-275.

Tappen, R. M., Davis, F., & Tradewell, G. T. (1995). Nursing leadership and management: Concepts and practice. Journal for Nurses in Professional Development, 11(5), 280.

Transparency International. (2011). Transparency international corruption perceptions index 2011. Retrieved 20 agustus, 2017, from

Transparency International. (2012). Transparency international corruption perceptions index 2012. Retrieved 20 Agustus, 2017, from

Transparency International. (2013). Transparency international corruption perceptions index 2013. Retrieved 20 Agustus, 2017, from

Tuanakotta, T. M. (2010). Audit forensik dan audit investigatif: Jakarta: Salemba Empat.

Vona, L. W. (2008). Fraud risk assessment. Building A Fraud Audit Program.

Widayat, P. A. (2014). Kepemimpinan profetik: Rekonstruksi model kepemimpinan berkarakter keindonesiaan. Akademika Jurnal Pemikiran Islam, 19(1).

Wilson, F. M. (2013). Organizational behaviour and work: a critical introduction: Oxford University Press.

Zaini, M., Carolina, A., & Sstiawan, A. R. (2015). Analisis pengaruh fraud diamond dan gone theory terhadap academic fraud (Studi kasus mahasiswa akuntansi Se-Madura). Paper presented at the Simposium Nasional Akuntansi XVIII.



  • There are currently no refbacks.

Published by:

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


Creative Commons License
Jurnal Dinamika Akuntansi dan Bisnis by Prodi Akuntansi Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at