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Received: 16.03.2022 Accepted: 12.05.2022 Published: 01.10.2022 DOI: 10.47750/QAS/23.190.22
Abstract
This study aims to analyze the detection of corruption by auditors within the implementation of a corruption detection device, called HU-Model. This corruption detection device is built from the components which can cause corruption, that is, fraud star with its parts such as opportunity/chance, pressure, validity, ability, and lack of integrity. Questionnaires are distributed to the work units on the Ministry of Educational Culture Research and Technology of Indonesia with 165 respondents beginning from echelon unit 1 at the center, unit 2 and unit 3 at the region, and several state universities in Indonesia. Besides, 104 raw data of an organization are processed and regressed using multiple regression to see the detection corruption result. The results showed 147 organization units are in a clean (green) cluster, 17 units are in a grey cluster, and a unit is indicated in the corruption (red) cluster. Moreover, HUModel also indicated that from 5 fraud star components, lack of integrity is becoming a dominating component that causes the corruption. Therefore, it can be concluded that HU-Model is quite effective to assist auditors in detecting corruption, determining audit scope, and use as an effort to prevent corruption.
Keywords: auditory, audit system, corruption detection, corruption prevention, fraud, fraud detection system
Introduction
Corruption elimination or eradication which carry out aggressively by the law enforcers do not give a deterrent effect for the corruptors and the future potential corruptors. It continues to grow from state centers to regions, cities to villages, and even from national to transnational scales (Umar et al., 2018). The corruption cases that often occur are related to state management and regional finance, especially in the implementation of government procurement of goods and services. Besides the procurement of goods and services, cases such as bribery, extortion, gratuity, licensing, budget management, exploitation of natural resources, and buying and selling positions, are also becoming the cause of corruption. Various efforts have been made to eradicate corruption, but the results are still not optimal yet. It is shown by many cases of corruption that still happen in Indonesia. As stated by Transparency International, Indonesia is still categorized as a red zone country (Suyatmiko, 2021). Therefore, apart from the law enforcer, other professions are...