SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||9|
|Section||Auditing and Forensic Accounting|
|Published online||14 February 2017|
The Classification of Corruption in Indonesia: A Behavioral Perspective
Accounting Department, Faculty of Economics, Universitas Islam Indonesia, Indonesia
* Corresponding author: email@example.com
This research is aimed to investigate and identify the pattern and classification of corruptors in Indonesia, especially the state officials being imprisoned. This research used the qualitative method. The data were collected through documentations and interviews. The source of the data was chosen by purposive sampling technique. The researcher interviewed deeply 9 suspects of corruption cases being imprisoned. The results of the research show that the classification of corruptors in Indonesia includes all types of corruptions constructed by the Association of Certified Fraud Examiners (ACFE), namely: conflict of interest, bribery, illegal gratuities, and economic extortion. Based on the interview, it is found that the interviewees perform different types of corruptions as follows: there are some suspects perform more than one type of corruptions; there are some suspects perform single corruptions with the same type, and there are some suspects perform single corruptions with the different type. In Indonesia, it is not only the people of executive, legislative, and judiciary who can perform corruptions, but also the people of private sections.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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