FRAUD TRIANGLE DAN KORUPSI DI INDONESIA
DOI:
https://doi.org/10.25170/balance.v17i1.2012Keywords:
Corruption, elite fraudster, fraud Opportunity, IndonesiaAbstract
With the corruption condition in Indonesia and the result of the research related to white-collar crime, the researcher sees this is as the room to research the fraud triangle elements which cause or as the trigger for the corruption will have occurred. Schuchter and Levi in their research conclude that only with one element of the fraud triangle, opportunity, fraud can happen. But according to the fraud triangle theory and many research, the combination of pressure, opportunity, and rationalization cause fraud. So this research will find out whether only with one element the corruption will have occurred in Indonesia or the three elements must exist. The result if this research shows only one element, opportunity, the corruption in Indonesia has happened. This result is the same as the research done by Schuchter and Levi (2015) for Swiss and Austrian elite fraudsters.
References
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Association of Certified Fraud Examiners (ACFE) (2018). Report to the nations: 2018 global study on occupational fraud and abuse.https://s3-us-west-2.amazonaws.com/acfepublic/2018-report-to-the-nations.pdf
Association of Certified Fraud Examiners (ACFE) Indonesia. (2020). Survai fraud Indonesia 2019. ACFE Indonesia Chapter. file:///C:/Users/User/Downloads/SURVEI-FRAUD-INDONESIA-2019.pdf
Badan Pengawas Pembangunan dan Keuangan (BPKP). (2018). http://www.bpkp.go.id/puslitbangwas/konten/2674/16.050-Faktor-Faktor-Penyebab-Kepala-Daerah-Korupsi.
Didi, Kusuma, I.C. (2018). Faktor-Faktor yang berpengaruh terhadap kecenderungan kecurangan (fraud): persepsi pegawai Pemerintahan Daerah Kota Bogos. Jurnal Akuntansi dan Keuangan Indonesia, 15(1),1--20.
Faisal, A.A. (2018). Pencegahan dan deteksi kasus korupsi pada sektor publik dengan fraud triangle. Jurnal Ekonomi, Bisnis, dan Akuntansi (JEBA) , 20(04), 1--17.
https://nasional.tempo.co/
https://tirto.id
https://beritajatim.com/
https://m.cnnindonesia.com/
https://www.liputan6.com/
https://www.merdeka.com/
https://www.kpk.go.id/id/berita/siaran-pers
https://mediaindonesia.com/
https://news.detik.com
https://www.cnnindonesia.com/
https://regional.kompas.com/
https://www.google.com/amp/s/beritagar.id/
https://www.inews.id/
https://www.tribunnews.com/
https://nasional.republika.co.id/
https://www.medcom.id/
https://www.pikiran-rakyat.com/
https://medan.tribunnews.com/
https://news.okezone.com/
https://m.merdeka.com/
https://www.radarbanten.co.id
https://www.beritasatu.com/
https://batam.tribunnews.com/
https://www.kompas.com/
Indonesia Corruption Watch. (2018). Laporan penindakan korupsi tahun 2018 di Indonesia, Jakarta.
https://antikorupsi.org/sites/default/files/dokumen/Tren%20Penindakan%20Kasus%20Korupsi%202018.pdf.
Kamus Besar Bahasa Indonesia (KBBI). https://kbbi.kemdikbud.go.id/.
Kompas.com.(2018a). KPK: Kasus korupsi massal dprd kota malang masalah integritas, https://nasional.kompas.com/read/2018/09/05/13144971/kpk-kasus-korupsi-massal-dprd-kota-malang-masalah-integritas.
Kompas.com. (2018b). KPK: Kasus 38 anggota DPRD Sumut tunjukkan korupsi dilakukan massal", https://nasional.kompas.com/read/2018/04/03/19001221/kpk-kasus-38-anggota-dprd-sumut-tunjukkan-korupsi-dilakukan-massal.
Maria, E., Halim, A., Suwardi, E., Miharjo, S. (2019). Eksplorasi kesempatan untuk melakukan fraud di pemerintah daerah,Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 16(11), 216--232
Simanjuntak, K. (2015). Implementasi kebijakan desentralisasi pemerintahan di Indonesia. Jurnal Bina Praja: Journal of Home Affairs Governance, 7(2), 111-130. https://doi.org/10.21787/jbp.07.2015.111-130.
Schuchter, A., Levi, M. (2015). Beyond The Fraud Triangle: Swiss and Australian Elit Fraudtsters. Accounting Forum 39, 176-187. Elsevier Ltd.
Transparency International. (2020). Corruption Perception Index. (2019). https://www.transparency.org/en/countries/indonesia
Tuanakotta, T. M. (2018). Akuntansi forensik & audit investigatif. Jakarta: Salemba Empat.
Vona, L. W. (2008). Fraud Risk Assessment: Building A Fraud Audit Program. New Jersey: John Willey & Sons, Inc. Hoboken.
Zulherawan, M.(2019). Tindak kejahatan korupsi white colar crime model trend dan penyebabnya. Sisi Lain Realita Jurnal Kriminalogi, 4 (1), 55-69. https://journal.uir.ac.id/index.php/sisilainrealita/article/view/4049.
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2021-01-14
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