Hamdani, Rizki and Kumalahadi, Kumalahadi and Urumsah, Dekar (2017) The classification of corruption in Indonesia: a behavioral perspective. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in SHS Web of Conferences 34, 10002 (2017) Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	23 Feb 2017 07:45
Last Modified:	23 Feb 2017 07:45
URI:	https://repo.uum.edu.my/id/eprint/21052

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