Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19
Abstract
Penelitian ini bertujuan untuk menyajikan perbandingan organisasi korban fraud berdasarkan beberapa kategori termasuk ukuran organisasi, jenis organisasi, dan lain sebagainya. Dampak tata kelola yang kurang efektif, menentukan tingkat kerugian kasus fraud yang terjadi. Penelitian menggunakan studi pustaka dalam menyusun temuan penelitian. Dari referensi yang digunakan, ditemukan bahwa persentase tertinggi kasus fraud baik dari lingkup global maupun Asia-Pasifik, diraih oleh perusahaan swasta. Laporan ACFE Indonesia 2019 mengungkapkan bahwa perusahaan swasta telah menjalankan aksi fraud sebesar 48,50% dengan nilai kerugian sebanyak Rp500 juta hingga 1 Miliar. Kenaikan kasus fraud turut dipengaruhi oleh dampak pandemi Covid-19 yang dimulai pada akhir tahun 2019. Sedangkan laporan report to nation yang melingkupi wilayah global, menempati tingkat persentase 44% untuk jenis perusahaan yang sama. Tingkat persentase yang hampir mencapai 50% dapat mengancam stabilitas ekonomi.
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[2] K. Budiartini, G. A. R. S. Dewi, and N. T. Herawati, “Faktor-faktor yang mempengaruhi terjadinya kecurangan akuntansi dalam perspektif fraud diamond (Studi empiris pada bank perkreditan rakyat (BPR) kabupaten buleleng),” J. Ilm. Mhs. Akuntansi) Univ. Pendidik. Ganesha, vol. 10, no. 2, pp. 2614–1930, 2019.
[3] Europol, European union serious and organised crime threat assessment (EU SOCTA). A corrupting influence: The infiltration and undermining of europe’s economy and society by organised crime. 2021.
[4] D. G. Putra, “Pendekatan Remote Auditing Untuk Internal Audit Dalam Mendeteksi Kecurangan (Fraud) Pada Masa Pandemi Covid-19,” J. Ecogen, vol. 4, no. 1, p. 1, 2021, doi: 10.24036/jmpe.v4i1.10575.
[5] A. R. D. Yulistianingsih, F. Hadi, Nurhabiba, and Suhartono, “Peranan akuntan forensik dalam mengatasi fraud dan korupsi di lembaga pemerintahan,” ISAFIR Islam. Account. Financ. Rev., vol. 1, no. 2, pp. 135–146, 2020, doi: 10.24252/isafir.v1i2.18290.
[6] O. Yanto, S. Samiyono, S. Walangitan, and Rachmayanthy, “Mengoptimalkan peran perguruan tinggi dalam mengurangi perilaku korupsi,” pp. 70–84, 2020.
[7] M. Learns Tay, S. Chairika, and S. Maria Theresia Barahama, “Manajemen Risiko Kecurangan Pada Perusahaan Perbankan Di Indonesia,” Sibatik J. | Vol., vol. 2, no. 1, pp. 223–232, 2022, [Online]. Available: https://publish.ojs-indonesia.com/index.php/SIBATIK.
[8] O. Zuberi and S. I. Mzenzi, “Analysis of employee and management fraud in Tanzania,” J. Financ. Crime, vol. 26, no. 2, pp. 412–431, 2019, doi: 10.1108/JFC-01-2018-0012.
[9] M. Deliema, D. Shadel, and K. Pak, “Profiling Victims of Investment Fraud: Mindsets and Risky Behaviors,” J. Consum. Res., vol. 46, no. 5, pp. 904–914, 2020, doi: 10.1093/jcr/ucz020.
[10] Y. Z. Christian, N., Basri, “Analysis of Fraud Triangle , Theory to Detecting Corporate Fraud in Indonesia,” Int. J. Bus. Manag. Technol., vol. 3, no. 4, p. ISSN 2581-3889, 2019.
[11] N. Desai, “Understanding the Theoretical Underpinnings of Corporate Fraud,” Vikalpa, vol. 45, no. 1, pp. 25–31, 2020, doi: 10.1177/0256090920917789.
[12] A. P. N. A. Haqq and G. S. Budiwitjaksono, “Fraud Pentagon For Detecting Financial Statement Fraud,” J. Econ. Business, Account. Ventur., vol. 22, no. 3, pp. 319–332, 2019, doi: 10.14414/jebav.v22i3.1788.ABSTRACT.
[13] K. Audit, D. I. Masa, V. C. Mulyandini, and R. K. Natita, “ACCOUNTHINK : Journal of Accounting and Finance,” vol. 6, no. 02, pp. 145–157, 2021.
[14] G. L. Vousinas, “Advancing theory of fraud: the S.C.O.R.E. model,” J. Financ. Crime, vol. 26, no. 1, pp. 372–381, 2019, doi: 10.1108/JFC-12-2017-0128.
[15] N. N. A. Suryandari and G. Gayatri, “Financial Fraud Scandal: Motivasi, Konsekuensi dan Upaya Memerangi Fraud,” J. Samudra Ekon. dan Bisnis, vol. 13, no. 2, pp. 177–190, 2022, doi: 10.33059/jseb.v13i2.4412.
[16] O. Z. Kalovya, “Determinants of occupational fraud losses: offenders, victims and insights from fraud theory,” J. Financ. Crime, 2020, doi: 10.1108/JFC-10-2019-0136.
[17] M. Junger, V. Wang, and M. Schlömer, “Fraud against businesses both online and offline: Crime scripts, business characteristics, efforts, and benefits,” Crime Sci., vol. 9, no. 1, pp. 1–15, 2020, doi: 10.1186/s40163-020-00119-4.
[18] M. Mardianto and C. Tiono, “Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan,” J. Benefita, vol. 1, no. 1, p. 87, 2019, doi: 10.22216/jbe.v1i1.3349.
[19] O. Access, U. I. Batam, U. Trisakti, S. Lecturer, and U. Trisakti, “Analysis of Fraud Triangle , Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia,” vol. 3, no. 4, pp. 73–78, 2019.
[20] M. T. Whitty, “Predicting susceptibility to cyber-fraud victimhood,” J. Financ. Crime, vol. 26, no. 1, pp. 277–292, 2019, doi: 10.1108/JFC-10-2017-0095.
[21] N. Christian and J. Veronica, “Dampak Kecurangan Pada Bidang Keuangan Dan Non-Keuangan Terhadap Jenis Fraud Di Indonesia,” J. Ris. Akunt. Mercu Buana, vol. 8, no. 1, pp. 91–102, 2022.
[22] R. Kassem, “Elucidating corporate governance’s impact and role in countering fraud,” Corp. Gov., vol. 22, no. 7, pp. 1523–1546, 2022, doi: 10.1108/CG-08-2021-0279.
[23] P. Achyarsyah and M. Rani, “Pengaruh Akuntansi Forensik dan Audit Investigatif Terhadap Pengungkapan Kecurangan Pelaporan Keuangan,” J. manajemen/akuntansi, vol. 5, no. 2, pp. 1–27, 2018.
[24] M. R. Fadli, “Memahami desain metode penelitian kualitatif,” vol. 21, no. 1, pp. 33–54, 2021, doi: 10.21831/hum.v21i1.
[25] W. Darmalaksana, “Metode penelitian kualitatif studi pustaka dan studi lapangan,” pp. 1–6, 2020.
[26] ACFE, Association of Certified Fraud Indonesia. 2019.
[27] Y. Suprapto, N. Angelina, and S. Ng, “YUME : Journal of Management Analisis Pengaruh COVID-19 terhadap Kegiatan Ekspor dan Impor antara Indonesia dengan Cina,” vol. 6, no. 2, pp. 160–166, 2023.
[28] ACFE, Association of Certified Fraud Examiners Asia Pacific Edition. 2020.
[29] ACFE Global, Association of Certified Fraud Examiners. Report to the Nations on Occupational Fraud and Abuse: 2020 Global Fraud Study. 2020.
[30] ACFE Global, Association of Certified Fraud Examiners. Occupational Fraud 2022: A Report to the nations. 2022.
Published
2023-05-25
How to Cite
Natalis Christian, Karen, Kelvina Yenanda, & Vinvin Evelyn. (2023). Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19. E-Bisnis : Jurnal Ilmiah Ekonomi Dan Bisnis, 16(1), 144-156. https://doi.org/10.51903/e-bisnis.v16i1.1151
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