Analisis Faktor-Faktor Yang Mempengaruhi Korupsi Menggunakan Teori Fraud Triangle: Pendekatan Studi Kasus

Authors

  • Rudy Hartanto Universitas Islam Bandung
  • Dwi Rahayu Fakultas Vokasi, Universitas Sali Al-Aitaam

Keywords:

Fraud Triangle Teori, Kasus Korupsi, Pencegahan Korupsi

Abstract

Analisis faktor-faktor yang mempengaruhi korupsi menggunakan teori fraud ini memberikan fokus utama terhadap apa saja faktor yang dilakukan ketika seseorang melakukan tindakan korupsi dengan menggunakan teori fraud triangle. Berdasarkan hasil analisis jurnal ilmiah, makalah ini memberikan informasi mengenai hasil analisis salah satu kasus korupsi di Indonesia, Faktor utama yang mendukung adanya kasus korupsi dan Pencegahan yang dapat dilakukan untuk mengurangi terjadinya kasus korupsi. Hasil analisis ini menunjukkan bahwa faktor yang biasa digunakan oleh koruptor itu dikarenakan adanya peluang biasanya berbentuk kekuasaan yang dimilikinya. Hal ini dapat dilihat dari banyaknya kasus korupsi yang terjadi di Indonesia terutama pada sektor pemerintahan. Ada beberapa cara untuk mengurangi terjadinya kasus korupsi ini ialah memperkuat pengendalian internal seperti mempertegas SOP dan melakukan pengawasan secara rutin

Keyword: fraud triangle teori, kasus korupsi, studi kasus, pencegahan korupsi

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Published

2024-08-19

How to Cite

Hartanto, R., & Rahayu, D. (2024). Analisis Faktor-Faktor Yang Mempengaruhi Korupsi Menggunakan Teori Fraud Triangle: Pendekatan Studi Kasus. IJBEM : Indonesian Journal of Business Economics and Management, 3(1), 27-33. Retrieved from https://journal.irpi.or.id/index.php/ijbem/article/view/1613

Issue

Vol. 3 No. 1 (2023): IJBEM Desember 2023

Section

Articles

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Copyright (c) 2023 Rudy Hartanto, Dwi Rahayu

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