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ANALISIS PERILAKU FRAUD DALAM KASUS KORUPSI BUPATI KUTAI KARTANEGARA PERIODE 2010-2021
Abstract
This study examines fraud (Corruption) behavior of Kutai Kartanegara Regent 2010-2021 period namely Rita Widyasari in the perspective of Fraud Triangle which consists of pressure, Opportunity, and rationalization element.This type of research are qualitative research with a case study approach.The data collection technique in this study was conducted through documentation and concentrated on secondary data types that will be managed with the help of Nvivo 12 plus through a coding process that will be further analyzed by the similarity of coding, crostab querys process to facilitate fraud visualization.The findings in this study shows that fraud that comitted by Kutai Kartanegara Regent influenced by the three elements of the fraud triangle which showed that pressure factor is the dominant factor of the perpetrator in committing fraud action compared to the other two factors such as opportunity and rationalization.
Studi ini mengkaji tentang perilaku fraud (Korupsi) Bupati Kutai Kartanegara periode 2010-2021 yakni Rita Widyasari dalam perspektif Fraud Triangle yang terdiri elemen pressure, Opportunity, dan rationalization. Jenis penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data pada penelitian ini dilakukan melalui dokumentasi yang lebih terfokus atau dikonsentrasikan pada jenis data sekunder yang akan dikelola dengan bantuan Nvivo 12 plus melalui proses koding dan dianalisis dari kesamaan koding, proses crostab querys dalam mempermudah visualisasi fraud. Temuan pada penelitian ini menunjukkan bahwa fraud yang dilakukan oleh Bupati Kutai Kartanegara dipengaruhi ketiga elemen dari fraud triangle yang menunjukkan bahwa faktor pressure merupakan faktor dominan dari pelaku dalam melakukan tindakan fraud dibandingkan dengan kedua faktor lain yakni opportunity dan rationalization.
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DOI: http://dx.doi.org/10.30652/jih.v11i1.8057
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