Faktor-Faktor Yang Mempengaruhi Korupsi Berdasarkan Teori Fraud Triangle Pada Novel 86 Karya Okky Madasari
DOI:
https://doi.org/10.61132/anggaran.v1i4.232Keywords:
factors, fraud, corruptionAbstract
This research aims to determine the factors that cause corruption using the fraud triangle theory in literary media. The literary work that will be used as a source of research data is the novel entitled "86" by Okky Madasari. The problem that will be presented is about what factors influence the occurrence of corruption using the fraud triangle theory in the novel "86". This research is a type of qualitative research using the hermeneutic method or interpreting the meaning of the text. The conclusions obtained from this research are the results of the analysis carried out on the novel "86" by Okky Madasari, which shows the factors that cause acts of corruption, namely pressure, opportunity and justification.
Downloads
References
ACFE. (2016). Report To the Nations on Occupational Fraud and Abuse: 2016 Global Fraud Study. Association of Certifed Fraud Examiners.
ACFE Indonesia. (2020). Survei Fraud Indonesia. Jakarta.
Ahyar, Juni. (2019). Apa Itu Sastra Jenis-jenis Karya Sastra dan Bagaimana Cara Menulis dan Mengapresiasi Sastra. Yogyakarta: Deepublish.
Aprilia. 2018. Analisis Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish Model pada Perusahaan yang Menerapkan Asean Corporate Governace Scorecard. Jurnal Aset (Akuntansi Riset). Vol. 9 No. 1 pp. 101-132
Kartono, Kartini. 1991. Patologi Sosial. Jakarta: Raja Grafindo Persada.
Pope, Jeremy. 2003. Strategi Memberantas Korupsi. Jakarta: YayasanOborIndonesia.
Ratna, Kutha Nyoman. 2010. Metodologi Penelitian: Kajian Budaya dan Ilmu Sosial Humaniora Pada Umumnya. Yogyakarta: Pustaka Pelajar
Siswantoro. 2005. Metode Penelitian Sastra. Pendekatan, Teori, Metode, Teknik, dan Kiat. Yogyakarta: Unit Penerbitan Sastra Asia Barat Fakultas Ilmu Budaya UGM
Tickner, P. and Button, M. (2021), "Deconstructing the origins of Cressey’s Fraud triangle".Journal of Financial Crime. Vol. 28 No. 3, pp. 722-731. https://doi.org/10.1108/JFC-10-2020-0204
Verhaak, C.,& Imam, R. H. (1989). Filsafat Ilmu Pengetahuan Telaah atas Cara Kerja Ilmu-ilmu. Jakarta: PT Gramedia
Wahyuni & Budiwitjaksono,Gideon Setyo. (2017). Fraud triangle Sebagai Pendeteksi Kecurangan Laporan Keuangan. Jurnal akuntansi (21) 1, pp.51. DOI : https://doi.org/10.24912/ja.v21i1.133
Wicaksono, G. S., & Prabowo, T. J. W. . . (2022). Analisis Faktor-Faktor yang Mempengaruhi Korupsi pada Pemerintah Daerah di Jawa Tengah Menggunakan Teori Fraud triangle. Owner : Riset Dan Jurnal Akuntansi, 6(1), 1017. https://doi.org/10.33395/owner.v6i1.710
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.