Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19
DOI:
https://doi.org/10.51903/e-bisnis.v16i1.1151Keywords:
Fraud, Kerugian, OrganisasiAbstract
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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[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.
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[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.
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[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.
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[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.
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[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.
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[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.
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[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.
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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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