PENGARUH DIMENSI GEED, OPPORTUNITY, NEED, EXPOSURE (GONE) TERHADAP FRAUD PADA PEMERINTAHAN DESA DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI

This study aims to analyze the influence of the GONE (Greed, Opportunity, Need, Exposure) dimensions on the likelihood of fraud in village government and to examine the role of Good Corporate Governance (GCG) as a moderating variable. This research was motivated by the prevalence of fraudulent practices in village fund management, which threaten the effectiveness of development programs. The study population included village officials in West Kotawaringin Regency involved in village fund management. The sampling technique used purposive sampling with 80 respondents. Data analysis was conducted using the Moderated Regression Analysis (MRA) method using SmartPLS version 4.0.
The results show that the GONE dimensions have a positive and significant effect on fraud in village government. This suggests that the higher the levels of greed, opportunity, personal needs, and low disclosure, the greater the potential for fraud. However, Good Corporate Governance does not weaken this relationship. Conversely, GCG plays a role in strengthening the relationship between GONE and fraud by increasing detection and awareness of potential irregularities.