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