Unraveling the Impact of Individual Morality, Arrogance, and Greed on the Risk of Fraud in Government Procurement: Perspectives from Local Governments in South Kalimantan

The objective of this research is to investigate the impact of individual moral values, arrogance, and greed on the risk of fraudulent activities within government procurement of goods and services. The study involved 99 state civil servants employed by the local government in South Kalimantan Province, who actively participated in the government procurement process. The research employed a quantitative analysis technique utilizing a multiple linear regression approach. The findings of this study demonstrate a significant correlation between individual morality, arrogance, and greed, and the risk of fraudulent acts in government procurement of goods and services. These results provide empirical support for the Theory of Moral Development, the Pentagon Fraud Theory, and the Gone Theory, emphasizing the psychological and ethical factors crucial for understanding and addressing fraud in public procurement. Beyond theory, the study recommends practical measures, stressing the importance of ethical education, policy reinforcement, and an integrity-centric organizational culture.