Sharing Session Fraud

Prof. Dr. Sukrisno Agoes, Ak, MM, CPA, CA

Jakarta, Senin, 28 Mei 2018

1
 2

Daftar isi
I. Pendahuluan
II. Pengertian dan Jenis-jenis Fraud
III.Mengapa terjadi Fraud
IV. Contoh-contoh Fraud di Indonesia
maupun di luar Negeri
V. Pencegahan dan pendeteksian Fraud
VI. Study kasus Fraud
VII.Kesimpulan
Daftar Pustaka
I. PENDAHULUAN
Perbandingan Corruption Perception Index 2017, 2016 dan 2015
di Negara Asia
Peringkat Negara Skor 2017 Skor 2016 Skor 2015
2017
6 Singapura 84 84 85
62 Malaysia 47 49 50
96 Indonesia 37 37 36
111 Philippine 34 35 35
96 Thailand 37 35 38
107 Vietnam 35 33 31
135 Laos 29 30 25
130 Myamar 30 28 22
161 Cambodia 21 21 21 3

Sumber: Transparency International 2017 Corruption Perception Index (CPI)

Indeks Persepsi Korupsi 2015
Kota Skor
Banjarmasin 68
Surabaya 65
Semarang 60
Pontianak 58
Medan 57
Jakarta Utara 57
Manado 55
Padang 50
Makassar 48
Pekan Baru 42
Bandung 39 4

Sumber: www.rappler.com (2015)

 Corruption is more likely to be
detected by tip
ASSET FINANCIAL STATEMENT
CORRUPTION MISAPPROPRIATION FRAUD

50%
DETECTED BY TIP
38%
DETECTED BY TIP
38%
DETECTED BY TIP

5
 What a business environment!

... if they help a business

survive an economic

42%
downturn

Such behaviors include:

► Misstating company’s
financial performance
► Offering cash,
… of executives feel entertainment and/or
that unethical behaviors personal gifts to
can be justified... win/retain business
6

Ernst & Young, Global Fraud Survey (2016)

 Profile of fraudsters

Older (30+ years) Position of trust

An appearance of a
stable family situation Good
psychological
health
Above average
education
Knowledge of
accounting system
Less likely to have
criminal records
Prior accounting
experience
A big spender

7
 Fraud by the perpetrator’s role
EMPLOYEE MANAGEMENT
FRAUD FRAUD
► Document falsification ► Fraudulent financial
► Accounting fraud statements
► Intellectual property theft ► Tax evasion
► Fictitious expenses
► Money laundering
► Procurement price mark-up
► Capital market fraud
► Other types of embezzlement
► Conflict of interest
► Fraudulent invoice/billing
► “Passive bribery” ► “Active bribery”
8
II. PENGERTIAN FRAUD
Menurut Joseph
T.Wells (2005:8)
”Dalam pengertian luas, fraud
dapat meliputi segala macam
bentuk kriminal dengan
menggunakan tipu muslihat
sebagai dasar modus
operandinya”.

9
 Menurut Spencer Picket (2012):
Any act or omission involving deceit that attempts to
deceive others, in a way that result in the victim
suffering a loss and/or the perpetrator achieving a gain.
 Menurut Pusdiklatwas BPKP (2002):
Fraud adalah suatu perbuatan melawan atau melanggar
hukum yang dilakukan oleh orang atau orang-orang dari
dalam dan/atau dari luar organisasi, dengan maksud
untuk mendapatkan keuntungan pribadi dan/atau
kelompoknya yang secara langsung atau tidak langsung
merugikan pihak lain.

10
KORUPSI, KOLUSI & NEPOTISME
(KKN)
 KORUPSI adalah suatu
perbuatan yang dilakukan
oleh setiap orang yang
melanggar norma-norma
yang berlaku yang merugikan
negara dan atau masyarakat
dengan tujuan untuk
kepentingan atau keuntungan
pribadi/keluarga/kelompok/
golongan

11
 KOLUSI adalah kerjasama yang bermakna dan bertujuan
negatif seperti : tidak sah, curang, jahat dan tidak benar.
Kolusi akan berarti korupsi jika kerjasama atau perjanjian
rahasia atau saling pengertian yang terjadi mengakibatkan
kerugian terhadap kepentingan negara dan kesejahteraan
masyarakat untuk kepentingan dan keuntungan pihak-pihak
yang bersekongkol.

 NEPOTISME adalah kecenderungan untuk memberikan

prioritas diluar ukuran kepada sanak saudara kadang dalam
hal pekerjaan, jabatan, pangkat dilingkungan birokrasi
kekuasaan.

12
 Fraud bisa terjadi dalam berbagai bentuk:
¨ Intentional misrepresentation: memberi saran
bahwa sesuatu itu benar, padahal itu salah, oleh
seseorang yang mengetahui bahwa itu salah.
¨ negligent misrepresentation: pernyataan bahwa
sesuatu itu salah oleh seseorang yang tidak
mempunyai dasar yang kuat untuk menyatakan bahwa
itu betul.
¨ membocorkan kepada pihak lain, sesuatu yang
seharusnya dirahasiakan. Misalnya memberikan inside
information dipasar modal.
¨ false promises -suatu janji yang diberikan tanpa
keinginan untuk memenuhi janji tersebut.

13
˃ employee fraud - kecurangan yang dilakukan
seorang pegawai untuk menguntungkan dirinya
sendiri. Hal ini banyak kita jumpai dalam kehidupan
sehari-hari, mulai dari office boy yang "memainkan"
bon pembelian makanan sampai pegawai yang
memasukkan entertainment expenses untuk
keluarga sebagai biaya perusahaan.
˃ management fraud - kecurangan yang dilakukan
oleh manajemen sehingga merugikan pihak lain,
termasuk pemerintah. Misalnya manipulasi pajak,
manipulasi kredit bank, kontraktor yang
menggunakan "cost plus fee".

14
˃ organized crime - kejahatan yang terorganisir,
misalnya pemalsuan credit card, pengiriman barang
melebihi atau kurang dari yang seharusnya dimana
si pelaksana akan mendapat bagian 10%.
˃ computer crime - kejahatan dengan
memanfaatkan teknologi komputer, sehingga si
pelaku bisa mentransfer dana dari rekening orang
lain ke rekeningnya sendiri (pernah dilakukan WNI
di Amerika).
˃ white collar crime - kejahatan yang dilakukan
orang-orang berdasi (kalangan atas), misalnya
mafia tanah, paksaan secara halus untuk merger
dan lain-lain.

15
III. MENGAPA BISA TERJADI FRAUD ?
Menurut teori GONE, ada 4 faktor yang dapat
mendorong seseorang melakukan tindakan
fraud, yaitu:
GREEDY OPPORTUNITY
G O

GONE
N E

NEEDS EXPOSURE
16
TEORI G-O-N-E
Greed dan Need merupakan faktor yang
berhubungan dengan individu pelaku
kecurangan atau disebut sebagai faktor
individu.
Sedangkan faktor opportunity dan exposure
merupakan faktor yang berhubungan dengan
organisasi sebagai korban perbuatan
kecurangan atau disebut sebagai faktor
generik.
17
THE FRAUD TRIANGLE
Hal yang mendorong seseorang melakukan fraud:

OPPORTUNITY
(kesempatan)

O N
PR TI
ZA )
(te ESS AL I an
r
ka UR N en a
na E O
I mb
n) T
RA (pe
18
Beberapa Penyebab Terjadinya Korupsi
1. Ketiadaan atau kelemahan kepemimpinan dalam posisi-posisi kunci yang
mampu memberi ilham dan mempengaruhi tingkah laku yang menjinakkan
korupsi.
2. Kelemahan pengajaran-pengajaran agama dan etika.
3. Kurangnya pendidikan.
4. Adanya banyak kemiskinan.
5. Greeds (keserakahan) : berkaitan dengan adanya perilaku serakah yang secara
potensial ada di dalam diri setiap orang.
6. Opportunities (kesempatan) : berkaitan dengankeadaan organisasi atau instansi
atau masyarakat yang sedemikian rupa, sehingga terbuka kesempatan bagi
seseorang untuk melakukan kecurangan.
7. Needs (kebutuhan) : berkaitan dengan faktor-faktor yamg dibutuhkan oleh
individu-individu untuk menunjang hidupnya yang wajar.
8. Exposures (pengungkapan) : berkaitan dengan tindakan atau konsekuensi yang
dihadapi oleh pelaku kecurangan apabila pelaku diketemukan melakukan
kecurangan, dll.
19
 HASIL PENELITIAN TENTANG FRAUD
Suatu penelitian terhadap 100 kecurangan di perusahaan
di Amerika menyimpulkan bahwa kecurangan yang
ditemukan oleh KAP dan internal auditor hanya 29%.
Beberapa penyebab terjadinya kecurangan antara lain:

1. Kelemahan pengendalian intern:

• tidak adanya job description sehingga terjadi
perangkapan tugas.
• kurang baiknya sistem otorisasi.
• tidak berfungsinya bagian internal audit
• kurangnya pegawai yang kapable
• tidak adanya rotation of duties.

20
HASIL PENELITIAN
TENTANG FRAUD (Lanjutan)
2. Adanya conflict of interest dari pejabat perusahaan.
3. Perusahaan tidak mempunyai kebijakan tertulis
mengenai "fair dealing".
4. Adanya pegawai dan pejabat perusahaan yang tidak
jujur.
5. Tidak tegasnya sangsi yang diberikan kepada
mereka yang melakukan kecurangan.
6. Manajemen terlalu yakin bahwa orang
kepercayaannya tidak mungkin berbuat curang,
padahal justru sering terjadi bahwa orang
kepercayaan tersebut yang melakukan kecurangan.

21
HASIL PENELITIAN
TENTANG FRAUD (Lanjutan)
7. Terlalu beratnya target yang ditentukan top
manajemen, sehingga manajer pelaksana cenderung
untuk melaporkan hasil kerja yang lebih baik dari yang
sebenarnya.
8. Bonus yang didasarkan pada performance akan
menggoda manajer pelaksana untuk melakukan
window dressing pada laporan divisinya.
9. Adanya manajer yang ambisinya terlalu besar,
sehingga sikut kiri kanan dan merugikan manajer
lainnya.

22
Occupation fraud risk into three general categories-
fraudulent statements, misappropriation of assets
and corruption-along with various sub-categories:
1. Intentional manipulation of financial statements, which can
lead to:
a. Inappropriately reported revenues
b. Inappropriately reported expenses
c. Inappropriately reflected balance sheet amounts,
including reserves
d. Inappropriately improved and/or masked disclosures
e. Concealing misappropriation of assets
f. Concealing unauthorized receipts and expenditures
g. Concealing unauthorized acquisition, disposition, and use
of assets 23
2. Misappropriation of:
a. Tangible assets by: b. Intangible assets
i. Employees c. Proprietary
ii. Customers business
iii. Vendors opportunities
iv. Former
employees and
others outside
the
24
organization.
3. Corruption including:
a. Bribery and gratuities to:
i. Companies
ii. Private individuals
iii. Public officials
b. Receipt of bribes, kickbacks, and
gratuities
c. Aiding and abetting fraud by other
parties (e.g., customers, vendors) 25
Various groups that may be involved in
misappropriation:
1. Employees
• Creation of, and payments to, fictitious vendors
• Payment of inflated of fictitious invoices
• Invoices for goods not received or services not
performed
• Theft of inventory or use of business assets for
personal gain
• False or inflated expense claims
• Theft or use of customer lists and proprietary
information 26
2. Employees in collusion with vendors,
customer, or third parties
• Payment of inflated or fictitious invoices
• Issuance of inflated or fictitious credit
notes
• Invoice for goods not received or services
not performed
• Preferred pricing or delivery
• Contract bid rigging
• Theft or use of customer list and
27
proprietary information
3. Vendors
• Inflated or fictitious invoices
• Short shipments or substitution of lower
quality goods
• Invoices for goods not received or
services not performed
4. Customers
• False claims for damaged or returned
goods or short shipments
28
Red Flag behaviours can cover a wide range of
attributes, a small sample of which is included
in this list:
» Being overly aggressive
» Being overly friendly
» Using distracting devices
» Being excessively protective over the
work area
» Adopting close relationships with key
players 29
 Categories of red flags

Lifestyle

Behavior Position

30
There will be many parts of a large organization that
are at risk of being attacked and breached, including :
» Payroll systems » Office resources such
» Contracts as power, water and IT
» Expenditure processing capacity
» Purchasing » Office stationery
» Income » Executive and staff
bonus schemes
» Expenses
» Staff allowances and
» Equipment and IT
loans
hardware
» Customer refunds
» Computer programs 31
continued
• Cash income
• Bank accounts and
transactions
• Office logos, ID
cards and headed
stationery
• Invoicing system
• And so on …..
32
 IV. CONTOH-CONTOH FRAUD DI INDONESIA MAUPUN DILUAR
NEGERI
FRAUD YANG TERJADI SAMPAI SAAT INI:
The World Top 10 Business Scandals:
No. Perusahaan Tahun Skandal
1 Enron 2001 Manipulasi laporan keuangan
2 Martha Stewart 2002 Insider trading
3 Merrill Lynch 2002 Kasus penggelapan keuangan
4 Tyco International 2002 Penggelapan pajak
5 WorldCom 2002 Manipulasi laporan keuangan
6 Xerox Corporation 2002 Manipulasi laporan keuangan
7 Healthsouth 2003 Penipuan Sekuritas
Freddie Mac and 2003-
8 2004 Manipulasi laporan keuangan
Fannie Mae
9 Volkswagen 2005 Kasus korupsi
10 Jerome Kerviel 2008 Kasus korupsi
Sumber: Salemme (2009:1), melalui: http://www.corpo­ratenarc.­com/­World­%20­Top%­2010%20­Bu­si­ness­%20Scandals.php, dalam
Amilin : 2010 33
Beberapa kasus yang pernah terjadi antara lain:
 Kasus Hambalang
 Kasus Mantan Deputy Senior Gubernur Bank Indonesia
 Kasus Angelina Sondakh
 Kasus Ditlantas POLRI
 Kasus Nazaruddin
 Kasus e-KTP
 Kasus Gubernur Sumatera Utara

34
 Korupsi di Provinsi Jawa Barat
No. Kasus
1. Enam kepala daerah di Jabar absen dalam penandatangan pakta integritas anti korupsi di
Ruang Sangga Buana Gedung Sate.
2.
Tiga kepala daerah di Jawa Barat yang menjadi terdakwa korupsi diberhentikan. Mereka
adalah Bupati Subang Eep Hidayat, Wali Kota Bekasi Mochtar Mohamad, dan Wakil Wali
Kota Bogor Achmad Ru’yat.
3. Kasus gratifikasi dan korupsi dana pengamanan Pemilihan Kepala Daerah Jawa Barat Susno
Duadji.
4.
Terdakwa mantan pemeriksa pajak Bank Jabar, Dedy Suwardi, dihukum enam tahun penjara
dan denda Rp 200 juta. Hakim Pengadilan Tindak Pidana Korupsi menganggap Dedy
terbukti menerima suap dari petinggi Bank Jabar sebesar Rp 550 juta saat menurunkan
kewajiban pajak bank pelat merah itu tahun 2001-2002.
5. Tiga pemeriksa pajak pada Kantor Direktorat Jenderal Pajak Jawa Barat, yakni Roy
Yuliandri, Muhammad Yazid, dan Dien Rajana Mulya, dihukum masing-masing 3 tahun, 2
tahun, dan 1,5 tahun penjara. Ketiganya terbukti bersalah menerima imbalan atas jasa
menurunkan kewajiban pajak Bank Jabar tahun 2001-2002. “Ketiga terdakwa terbukti
melakukan korupsi secara bersama-sama,
6.
Kepala Dinas Pendidikan Provinsi Jawa Barat Asep Hilman ditetapkan menjadi tersangka
korupsi pengadaan buku aksara sunda tahun anggaran 2010. Berdasarkan penghitungan
sementara dari nilai proyek Rp 4,6 miliar,
35
7.
Sejak KPK berdiri tahun 2002 sampai tanggal 4 Juli 2005, sebanyak 331 pengaduan telah
dilayangkan masyarakat Jawa Barat kepada KPK.
Sumber: infokorupsi.com (2016)
 Korupsi di Provinsi DKI Jakarta
No. Kasus
1. ICW Serahkan Bukti Dugaan Korupsi RSBI ke Dispendik DKI Jakarta
2. Mantan Bupati Kepulauan Seribu Abdul Rahman Andit diduga terlibat
korupsi pembangunan landasan pesawat udara senilai Rp1,2 miliar,
3. Kejaksaan Agung memastikan penanganan kasus korupsi proyek kartu
tanda penduduk elektronik (e-KTP) masih dalamt ahap penyidikan.
4. Korupsi Pengadaan Lampu Jalan, Syeh Maulana Divonis 4 Tahun
Penjara.
5. PolisiTahan Tersangka Korupsi UPS Zaenal Soleman.
6. BPKP Menilai Laporan Keuangan Perusahaan kelapa sawit Asian
Agritak Sesuai Fakta, terbukti memanipulasi pajak.
7. Tim Satuan Tugas Khusus Polda Metro Jaya menetapkan tiga tersangka
dugaan Tindak Pidana Korupsi `dwelling time` di Pelabuhan Peti
KemasTanjung Priok.

36
Sumber: infokorupsi.com (2016)
 Korupsi di Provinsi Banten
No. Kasus
1. Korupsi Alkes Tangsel, Anak Buah Wawan Divonis 4
Tahun.
2. Kejaksaan Negeri Tangerang, Banten, menahan dua
tersangka kasus tindak pidana korupsi proyek peningkatan
jalan batas kota.
3. Korupsi Rp 1,7 Miliar, Mantan Kadis dik Segera Diadili.
4. Kejati Banten Tahan Tersangka Korupsi Rp.5 Miliar.
5. Korupsi Rp 2,2 M, Ketua MUI dan Ketua BK DPRD
Cilegon Dibui.
6. Keluarga mantan Gubernur Banten Ratu Atut Chosiyah
tersandung kasus korupsi.
7. Calon Bupati Lebak Amir Hamzah dituntut 5 tahun
penjara sedangkan pasangannya Kasmin dituntut 4 tahun
penjara karena menyuap.
37

Sumber: infokorupsi.com (2016)

Legitimizing Fraud

a ry Adde
ic Sa l d Pre
ssu re
Bas PERSONAL NEEDS

ALL NEEDS CAN I

MET? RATIONALIZE
NO ILLEGALITY?
YES NO YES

LEGALITY ILLEGALITY
38

Source: Pickett, K.H. Spencer, Fraud Smart, 2012:149

V. PENCEGAHAN DAN PENDETEKSIAN
FRAUD
CARA-CARA PENCEGAHAN FRAUD
Applying The Five COSO Elements for an
Effective Antifraud Program
1. Control Environment

A strong control environment based on a

culture of honesty and high ethics is critical
to a successful antifraud programs and
controls.
39
2. Fraud Risk Assessment
» Fraud and reputation-risk
assessments are the cornerstones
of an antifraud program that
anticipates, rather than reacts to,
fraud and misconduct.

40
3.Control Activities
» Once the fraud risk assessment has
taken place, the organization should
identify the control activities
implemented to mitigate the
identified fraud risk.

41
4. Information and Communication

» Effective communication is critical to

ensuring the success of antifraud
programs and policies. Antifraud
policies must be stated clearly. This
information must be communicated to
employees effectively.

42
5. Monitoring
» A company’s antifraud controls,
programs and policies must be
subjected to ongoing and periodic
performance assessments. The
frequency of these assessments is a
matter of management’s judgment.
43
 Types of Basic Controls

Authorization Exceptions

Segregation Continuous
of Risk Procedures
Duties Review

Supervision Verification
44

Source: Pickett, K.H. Spencer, Fraud Smart, 2012:192

Towards a successful anti-
fraud programme
► Set a strong tone at the top

+ “Walk the talk” – ensure wrongdoers are

caught and punished

+ Build an effective internal controls

» Conduct regular forensic data analytics

(FDA)
» Implement a whistle-blowing system

+ Strengthen your fraud incident early

response

+ Ensure a forensic approach in all fraud 45

investigation
Prevention: mitigating the risk in
the first place
► Set a strong tone at the
top
► Build an effective code
of conducts
► Implement policies/
procedures which cover
all fraud category,
including anti-bribery
► Develop fraud training
and awareness
► Establish strong internal 46

controls & governance

 Mitigating your fraud risk

PREVENTION DETECTION RESPONSE

Setting the proper Proactive Reactive

tone approach approach
► Code of ethics

► Fraud
► Risk ► Incident
Assessment response plan
prevention
policies ► Controls
► Training and
monitoring and
Analytics
communication
► Whistleblowing
47
Start with the right culture
» Fair and reasonable financial
target
» Open and trusting
environment
» Implementation of non-
business scorecards
» Build an effective mechanism
to disseminate the anti-fraud
48
culture
 Principles in Fraud Investigations
► Investigation is an evidence gathering
methods

► Present the facts, and only the facts

► Remember the Fraud Axioms:

- Fraud is hidden
- Reverse proof
- The existence of fraud is solely the
purview of the courts
► Evidential issues:
- Look for “circumstantial evidence”
- Audit evidence + admissibility 49
Response: what to do when
fraud occurs
► Preserve the evidence,
including electronic and
hardcopy documentation
Manage the internal
communication – “on a need to
know basis”
Conduct preliminary assessment
of the case
Establish an investigation team
► Identify other mandatory 50
communication/reporting with
external parties (if any)
Detection: in case the
mitigation doesn’t work
► Detection is the key in mitigating
fraud when fraud prevention fails
or when perpetrators circumvent
existing policies
+ Almost 50% of fraud cases are
detected by tip or accident
► Fraud detection measures
include:
► Avenues for reporting suspicious
and fraudulent activities
51
► Forensic data analytics
► Internal control monitoring
52
53
 VI. STUDY KASUS FRAUD
Case study
» Fraudsters hacked into an
international bank’s database and
stole the credit card details and
other personal data of thousands of
customers. They then sold this
information to international
criminals who specialized in credit
54
card fraud.
Case study
» A fraudster based in West Africa earned
the trust of a lonely grandmother who
lived in the UK by pretending to be a
good-looking ex-serviceman from the US
army. This Internet relationship lasted for
some time before the ‘ex-serviceman’
claimed that he had fallen on hard times
and managed to extract £80.000 from his
new-found British friend. 55
Case study
» A former longstanding finance executive of a
medium-sized company pleaded guilty to 10
felony charges and received a sentence of 18
years in prison for the embezzlement of $9.9
million from her employer. The defendant
had previously been arrested 13 times on
drug and prostitution charges and she
blamed addictions to gambling and
prescription drugs for her fraud.
56
Continued
However, the sentencing judge strongly rejected that
explanation, chastised the defendant and stated his
belief that the primary motivators were a selfish love of
pleasure and pretty things, including regular shopping
trips to New York and Europe to purchase 160 designer
purses, 400 pairs of designer shoes and four guitars
worth $100.000. investigators had also said that the
defendant used the stolen money to finance a gambling
habit that saw her win and lose as much as $42 million in
local casinos over seven years.
57
Case study
» A former IT manager at a large supermarket was
given a 20-month jail term after stealing over
£81.000 worth of loyalty points from the retailer.
He stole 17 million loyalty points and credited
them to various accounts using false names. He
then used the reward points to buy thousands of
pounds worth of goods from the store. When
confronted about the fraud he was working as a
lead analyst programmer and he said, ‘I
discovered a loophole in the system.
58
Continued
» There wasn’t a proper check in place. I was a trusted
employee so no one was looking over my shoulder.
‘The judge told the manager, ‘You had access to the
loyalty card scheme. You abused your position over
a period of years by putting points on to false cards.
It is clear your initial motive was greed. This was a
carefully planned, well worked fraud.’ The IT
manager was sentenced to 20 months in prison for
the fraud and ordered to repay the amounts
defrauded from the company.

59
Case study
» An account clerk plundered £630.000 from her
employer to fund a luxury lifestyle. She also told
her bosses that she was suffering from cancer
so she could take time off of have cosmetic
surgery. Her crime spree began when she
gained access to the electronic wage list. The
trusted clerk appeared dedicated and received
salary rises, but nevertheless began to invent
fake employees for her own financial gain.
60
Continued
» Over the next five years she paid wages
into false accounts. After the business
suffered significant cash-flow problems
and had to lay off 26 staff, her boss
started asking her questions about the
finances. As the net the began to close,
she went off sick and used a bogus CV a
rival firm, from which she stole £3.535
61
Case study
» A trusted construction manager for a plumbing and
heating firm spent five years defrauding the
company. He was responsible for managing
construction jobs, which meant that he purchased
supplies and provided documentation to support
the payment of these goods. He would add other
materials to official purchase orders and receive
personal payments for the materials he provided for
his friends, which were paid for by the company. An
accounts clerk covering stock control discovered
discrepancies with supplier invoices. 62
Case study
» A former chief executive was sentenced to 16 years
in an American prison after pleading guilty to
criminal charges over a scheme to hide the financial
problems of his commodity brokerage. The judge
accused him of arrogance, saying that he, like other
white – collar defendants, often just didn’t think
that he would get caught. The prosecutors argued
that he systematically lied about the company’s
financial condition in a scheme to inflate its value,
sell his ownership interest and become rich.
63
Case study
» Liar loans’ had international ramifications and
eventually led to the credit crunch. These
loans were granted without proof of income
and often using false disclosures to secure
the funds required for a house purchase.
They were negotiated by loans officers on the
basis of application forms signed by the
various applicants as a true disclosure of their
financial circumstances.
64
Continued
• Many applications were bordering on
fraudulent and were in direct conflict with
the basic rules of credit assessment and
underwriting principles. Most ended in
foreclosure when the borrower could not
repay the monthly amount due. As the US
housing market collapse and the derivative
securities based on bad mortgages spread
across the globe, financial markets around
the world started to unravel. 65
 66

VII. KESIMPULAN DAN SARAN

Beberapa saran untuk mencegah
terjadinya kecurangan :
1. Tingkatkan pengendalian intern yang
terdapat di perusahaan.
2. Lakukan seleksi pegawai secara ketat,
gunakan jasa psikolog dan hindari
katebelece dalam penerimaan pegawai.
3. Tingkatkan keandalan internal audit
department, antara lain dengan:
 memberikan balas jasa yang menarik
 memberikan perhatian yang cukup besar
terhadap laporan mereka
 mengharuskan internal auditor
melaksanakan continuing profesional
education.

67
4. Berikan imbalan yang memadai untuk seluruh
pegawai, timbulkan "sense of belonging"
diantara pegawai.
5. Lakukan rotation of duties dan wajibkan para
pegawai untuk menggunakan hak cuti mereka.
6. Lakukan pembinaan rohani.
7. Berikan sangsi yang tegas kepada mereka
yang melakukan kecurangan dan berikan
penghargaan kepada mereka yang
berprestasi.
68
8. Tumbuhkan iklim keterbukaan di dalam
perusahaan.
9. Manajemen harus memberikan contoh
dengan bertindak jujur, adil dan bersih.
10. Buat kebijakan tertulis mengenai fair
dealing.

69
Kecurangan harus dicegah sebelum terjadi.
Adalah menjadi tugas manajemen untuk
menciptakan kondisi di perusahaan yang bisa
mencegah terjadinya kecurangan.
Peranan internal auditor sangat besar sekali
dalam mencegah terjadinya kecurangan
maupun dalam melakukan investigasi jika
kecurangan sudah terjadi.

70
Most organizations try to define their moral compass
by setting out a code of ethics for their business that
covers areas such as the following :
» Integrity – where the workforce and associates are
expected to behave in an honest and fair way at all
times.
» Accountability – where the entire workforce is
expected to stand up and be counted for their
actions, including any failure to act in safeguarding
the business of which they are in charge.
» Transparency – where the business in run in a way
that is open and clear, so that its activities can be
appreciated by stakeholders and are not shrouded 71

in mystery.
72
 73

Daftar Pustaka
Agoes, Sukrisno, Auditing Petunjuk Praktis Pemeriksaan
Akuntan oleh Akuntan Publik Jilid II, Salemba
Emban Patria, 2017
ACFE, 2018 Report to the Nation on Occupational Fraud
and Abuse, 2018, www.cfenet.com
Seminar Akuntansi Fakultas Ekonomi dan Bisnis
Universitas Mercu Buana, Forensik Auditing/Fraud
Auditing dan Standar Akuntansi Pemerintahan,
Jakarta, April 2018
Seminar Akuntansi Fakultas Ekonomi Universitas Kristen
Krida Wacana, Fraud Auditing, Jakarta, April 2016
Tama, Deni R., Combating Fraud in Corporate
Environment, Seminar Akuntansi Fakultas Ekonomi
Universitas Tarumanagara, Jakarta, Mei, 2018