MINI PROPOSAL RESEARCH

“PERCEPTION ACCOUNTING STUDENTS UNIVERSITY OF

BENGKULU ON FRAUD CAUSES”

NAME : ADITYA PRASETYO (C1C017009)

CLASS : INTERNATIONAL ACCOUNTING 17
LECTURER : Dr. E NOVITA SARI, SE, M.Si, Ak

ACCOUNTING DEPARTMENT
FACULTY OF ECONOMY AND BUSINESS
UNIVERSITY OF BENGKULU
 CHAPTER I
INTRODUCTION

1.1 Background
Humans as individual and social creatures certainly have a variety of needs and desires that
must be fulfilled. Maslow (1993) in his theory defines human needs to be five. First human
psychological needs are the need for food, drink, shelter (home) and relief from distress.
Second is the need for security, namely the human need for freedom from threats or security
for events or a threatening environment. Third, the need for a sense of belonging, social, and
compassion which includes the need for friendship, unity, interaction and affection. Fourth,
human needs for respect both for themselves and from others. Finally, the need to show the
true self is the human need to fulfill themselves by maximizing the use of abilities, expertise,
and self potential.
The various needs above are motivators for someone to do a real action so that their needs
are met. Unfortunately, not everyone can meet their needs in a way that is justified. Barriers
such as differences in interests, pressure from the family and work environment, low salaries
and the lack of appreciation received motivates a person to take a shortcut by cheating.
Cheating is a form of dishonesty in humans. However, cheating can sometimes be a choice
for some people who are in a state of urgency by the amount of obstacles that must be faced.
Situations like this might happen in our environment, especially there are some people who
feel that honesty is situational. Some people even consider cheating to be a necessity (Callahan,
2004 in Vorhoff, 2004).
In Indonesia, various fraudulent practices often occur and we find only that we are more
familiar with the term corruption. Various corruption cases in Indonesia, one of which is as
reported by Indonesia Corruption Watch (ICW) that there are cases of tax evasion in Indonesia
committed by a company by giving bribes to tax officials (Anonymous 1999). In addition, the
Republic of Indonesia Supreme Audit Agency (BPK) also found misappropriation, namely the
misappropriation of assets in the state revenue that should have been deposited in the State
treasury but instead entered the State account in a personal name (Anonymous 2006).
Another fraud case that can be found in Indonesia is bookkeeping manipulation. Tuanakotta
(2006) shows that in 1998 there were six banks in Indonesia that carried out overstatement on
the asset side and understatement on the liabilities side. In addition, the Minister of Finance of
the Republic of Indonesia, Sri Mulyani (Supriyanto, 2006) has also stated that many companies
have made different financial statements or double financial statements (Double Bookkeeping)
for banks, BAPEPAM, and tax offices.
The rise of corruption cases and practices of fraud is certainly attracting the attention of
very large researchers. Researchers as students and one of the elements of society feel that
students should be sensitive and should not close their eyes to this problem. We not only know
but also understand about fraud and issues or problems regarding it.
Students 'understanding and level of sensitivity on this matter can certainly affect students'
perceptions about the factors that trigger fraud. Students' perceptions of the factors triggering
cheating become important to be able to help in eradicating fraud cases that occur around them.
If only, all elements of society including students have the same perception that cheating is
something that cannot be justified and they care about this, various cases of cheating around
us will be more easily revealed and acted upon or eradicated.
University of Bengkulu Accounting Department which is a place where researchers gain
knowledge also plays an important role in the formation of student perceptions. This place can
be a medium for the delivery of information and learning about issues and matters related to
cheating for students.
If students have sufficient knowledge and understanding of cheating while in college then
they should have the same perception about it, namely that cheating is something that cannot
be justified.
However, the knowledge provided during college may be insufficient and it should be
recognized that the level of understanding and sensitivity of students can differ from one
another. As a result of students' perceptions of the factors triggering cheating may differ from
one another. Therefore, this research is entitled: “PERCEPTION ACCOUNTING STUDENTS
UNIVERSITY OF BENGKULU ON FRAUD CAUSES”
1.2 Problem Formulation
Based on the description in the background referring to the title and theme of the study, the
issues discussed in this study are:
1. Is there a difference in perception between male and female students at the University
of Bengkulu on pressure?
2. Is there a difference in perception between male and female students at the University
of Bengkulu on fraud?
3. Are there differences in perceptions between male and female students at the University
of Bengkulu on opportunity?
4. Are there differences in perceptions between male and female students at the University
 of Bengkulu on rationalizations?

1.3 Research Objectives and Benefits.

The objectives of this research are as follows:
1. To determine differences in perceptions of male and female students at the University of
Bengkulu on pressure.
2. To determine differences in perceptions of male and female students at the University of
Bengkulu on fraud.
3. To determine differences in perceptions of male and female students at the University of
Bengkulu on opportunity.
4. To find out differences in the perceptions of students of the University of Bengkulu on
rationalization.

Researchers hope that this research can provide the following benefits:

1. For students, it is expected that this research can add insight and concern to students,
especially regarding issues related to factors that trigger fraud such as pressure, fraud,
opportunity, and rationalization.
2. For academics, this research is expected to be able to provide an overview of students
'perceptions of the factors triggering cheating so that it helps academics to improve students'
understanding and sensitivity towards issues related to the factors triggering cheating.
3. For subsequent reviewers as additional references and as reading material or information to
students of the University of Bengkulu in particular.
 CHAPTER II
LITERATURE REVIEW

2.1 Perception
According to Kotler (2004), perception is the process by which an individual chooses,
organizes, and interprets information inputs to create a meaningful picture of the world.
Meanwhile, according to Moorhead and Griffin (1989) perception is a set of processes that
cause an individual to become aware of their environment and then interpret it. In a large
Indonesian dictionary perception is defined as: 1) direct response (acceptance) of something,
2) the process of someone knowing things through their five senses. Perception has two aspects,
namely: pattern recognition and attention. Pattern recognition follows the identification of a
complex set of stimuli, which is influenced by the context at hand and past experience.
According to Samovar and the porters, perceptions can also experience errors and
failures, including:

1. Attribution Error.
Attribution is an internal process in us to understand the causes of other people's
behavior. Attribution errors can occur when we misinterpret the message or intent of the
speaker's behavior.

Our attribution can also be wrong if we think that someone's behavior is caused by
internal factors, whereas external factors are the cause, or conversely we suspect that external
factors move a person, whereas internal factors that cause behavior.

2. Halo Effect
This misperception refers to the fact that once we form an overall impression of a
person, this overall impression tends to have a strong effect on the limits of its specific
characteristics.

3. Stereotypes
Stereotype is a generalization of people based on a little information and form
assumptions about them based on their membership in a group.
 4. Prejudice
Prejudice is an assessment based on decisions and previous experience, the use of
prejudice allows us to respond to the environment in general rather than specifically, so it
simplifies the problem too much.

5. Culture shock
Culture shock is a form of inability to adapt that is a reaction to temporary failed
attempts and to adapt to the environment and people.

2.2 Accounting Students.

According to the big Indonesian dictionary, students are college students. So
accounting students are students who take accounting education at the tertiary level.
one of the missions of the University of Bengkulu Department of Accounting is:
"Creating a healthy and quality academic atmosphere to achieve JA / PSA that is able to
compete in the ASEAN region".
The above mission can be achieved with the cooperation of various academic
community including students. A student has the widest opportunity to actualize himself fully.
As an educated element of the younger generation, students are expected to be always sensitive
to problems that develop in the midst of society and get opportunities to participate in national
development. In addition to opportunities, students also have some potential in sharing
dimensions that are centered on him, one of which is to support the development of society,
nation and state. Students as part of the younger generation and as adults in general are often
used as role models, supports and expectations of students, youth and the surrounding
community.
Based on the opportunities and potential it has, a student especially an accounting
student should be sensitive to issues related to accounting practices and be able to provide
thoughts in accordance with professionalism. An accountant must be sensitive to these issues
so that they can be role models for the surrounding community.

2.3 Fraud (fraud)

Black’s Law Dictionary Accounting Auditing Research - A Pratical Guide (Weirich, 2003:
168), defines fraud (Fraud) as follows:
"A generic term, embracing all multifarious means which human ingenuity can devise,
and which are resorted to by one individual to gain advantage over another by false suggestions
or by suppression of truth, it includes all surprises, tricks, cunning, dissembeling, and any.
unfair way by which another is cheated ".
Meanwhile, Bologna, Lindquist and Wells in Amrizal (2004) define fraud as follows:
"Criminal fraud that intends to provide financial benefit to the fraudster. Criminal here
means every serious mistake committed with an evil intention. From these evil acts he benefits
and harms his victims financially.
According to Josept T. Well (2003) defines cheating as a skill needed to resolve
accusations of fraud from the beginning to the disposition. Meanwhile Anonymous (2001)
argues that cheating is a series of irregularities and illegal acts that are carried out to deceive
or give a picture of error against other parties committed by internal parties and extern parties
of an organization with the aim of benefiting themselves and others at the expense of others.
Widayanti and Subekti (2001) and in (Professional Accounting Standards (PSA) No.
70 Section 316.2 Paragraph 4) explain that there is a misstatement or deliberate disappearance
of amounts or disclosures in the financial statements to deceive the use of financial statements.
According to Albrect W. Steve (2003) and Chad O Albrect. cheating is a criminal action that
benefits oneself or the organization or both.
Based on the above definitions of cheating, it can be concluded that cheating is a term
used to mean a crime that uses the human mind to deceive, conceal self-truth, and commit other
cunning to others in order to obtain financial benefit from it and harm the person.
According to Weirich (2003) and Albrecht (2003), there are three triggering factors for
fraud:
1. The pressure received by the perpetrators of fraud.
a. Financial pressures
Financial pressure due to the greed in a person who drives himself to never be satisfied
and always try to have something more than other people in any way. In addition, living in
limitations, the amount of bills or debt, the existence of unexpected financial needs and
suffering financial losses can also be a trigger for someone to commit fraud in order to meet
all their needs. At least rewards (rewards) such as bonuses in the form of money that can be
received by someone can also trigger him to commit fraud to get additional income.

b. Secondary pressure
This secondary pressure can be caused by addiction both addiction due to gambling,
illegal drugs, and alcohol. This addiction can make someone behave inadvertently managing
their expenses.
 c. Work pressure
Some things that can cause work pressure include because of: dissatisfaction with work,
lack of recognition of performance, fear of losing work, not getting a promotion, and feeling
low salary. These five things can trigger someone to commit fraud to show better performance
than the actual performance so that they get a promotion or a raise and do not lose their jobs.

d. Other pressure
Other pressures that can lead to fraud include the existence of a life partner who
demands a better lifestyle, the inability of a person to distinguish between needs and desires,
and the habits of most people to measure success not based on one's integrity and honesty at
work.

2. There are opportunities that can be taken by the perpetrators of fraud.

This opportunity arises as a result of the lack or circumvention of controls to prevent and
detect misbehavior, the inability to assess the quality of performance, the failure to discipline
the perpetrators of fraud, the limited access to information.

3. The wrong rationalization by the perpetrators.

Perpetrators of fraud usually have a rationalization that seeks to justify these actions.
Rationale that is commonly used by perpetrators of fraud is that the company gives debt to the
perpetrator, the perpetrator only borrows the money and he will return it, no one will get hurt,
the perpetrator deserves more, the fraud is carried out for a good purpose, the perpetrator will
improve the accounting as soon as possible after financial difficulties end, or there is something
to be sacrificed - the integrity or reputation of the perpetrators.
 Press
ure

Fraud

Opportunity

Rationalizations

2.4 Conceptual framework.

1. The relationship of accounting students to the factors that trigger fraud.
There are several studies related to students' perceptions of cheating. One of them is
Wibowo (2006) who tries to explore the practice of academic cheating (cheating) among
students. The research shows that academic cheating still often occurs among students.
Two factors causing students to commit cheating are internal factors of students, namely
the student work ethic which is still low while external factors which are also a dominant
factor, where students have many opportunities to commit academic cheating.
Meanwhile, two studies conducted by Talib (2006) and Rahmah (2006) actually
showed different results. Talib (2006) conducted research on perceptions of fraud in
computer-based information systems related to gender and ethical factors. The results of
his study showed that there was no significant difference in the level of transfer
(identification) of unethical behavior in the computer-based information system.

Meanwhile research conducted by Suprianto (2004) regarding accounting students'

perceptions of asset misuse. One of the conclusions of the research he conducted was that
there were significant differences between accounting students in perceiving fraud on the
misuse of assets. Like embezzlement by exchanging his personal property based on
cooperation that can be trusted.
In addition, Rahmah (2006) conducted research on perceptions of accounting majors on
the ethics of preparing financial statements. One of the conclusions of the research
conducted by him is that there are no significant differences between accounting students
and college students in perceiving fraud on financial reports such as earnings
management, misstatement, disclosure, cost-benefit and responsibilities.
Based on both studies, students have the same perception of fraud both in the system and
in the financial statements as an unethical action.

2.5 Research Variables.

In this study there are two variables, namely the independent variable and the
dependent variable. Independent variables are variables whose values always change
without the influence of other variables. While the devendent variable is a variable whose
value changes what if there is a change from other variables (sugiyono: 2007).
The independent variables in this study were accounting students male and female. The
dependent variable is cheating.
 The image models used in this study are as follows:

PERSEPSI

Variabel Independen

MAHASISWA AKUNTANSI UNIB

MAHASISWA MAHASISWA
LAKI – LAKI PEREMPUAN
Variabel Dependen

KECURANGAN

- PRESSURE
- FRAUD
- OPPORTUNITY
- RATIONALIZATIONS

2.6 Development of Hypotheses

The hypothesis is a temporary answer that is built or formulated based on the study of
theoretical concepts, the results of previous research findings, and research observations on the
field phenomena to be examined.
Based on the problem formulation of several previous studies and literature review as
described previously, the hypotheses in this study are:
Ha1: There is a difference in perception between students of the Department of Accounting,
Faculty of Economics, University of Bengkulu who are male and female toward pressure.
Ha2: There is a difference in perception between students of the Department of Accounting,
Faculty of Economics, University of Bengkulu, who are male and female towards fraud.
Ha3: There is a difference in perception between students of the Department of Accounting,
Faculty of Economics, University of Bengkulu who are male and female towards opportunity.
Ha4: There is a difference in perception between students of the Department of Accounting,
Faculty of Economics, University of Bengkulu who are male and female towards
rationalization.
 CHAPTER III
RESEARCH METHOD

3.1 Type of Research

The method used in this research is quantitative method. Quantitative method is to
calculate the data obtained to make a certain measurement to determine the perceptions of
accounting students. The purpose of this method is to look for relationships between variables
and then these relationships are tested with each other and then gather detailed information
describing the symptoms. Identify problems and examine applicable conditions and practices,
make comparisons or evaluations, and determine what other people are doing in dealing with
similar problems and learn from their experiences to set plans and decisions in the future.

3.2. Research Location and Time.

This research was conducted at the University of Bengkulu College of accounting
students.

3.3 Population and Samples.

a. Population.
According to Sugiyono (1999), population is a generalization area consisting of objects
/ subjects that have certain qualities and characteristics determined by researchers to be studied
and then drawn conclusions.

b. Sampling technique.
To determine and determine the sample from this study researchers used a purposive
sampling method. According to Sugiyono (1999) Purposive Sampling is a sampling technique
based on certain considerations. Meanwhile, according to Riduwan (2004), Purposive
Sampling is a sampling technique used by researchers if researchers have certain considerations
in taking samples or determining samples for specific purposes.
The criteria for University of Bengkulu accounting students are accounting students in
semester 2 and above, at least have passed the Audit I course with a value of A and B. The
number of students and students is around 50 people, because the population is 50 people, the
researchers make all populations as research samples. The sample is divided equally between
students and students with a total of 25 samples each.

3.4 Data Collection Methods.

The data that will be used in this research are primary data and secondary data.
a. Primary data is data taken directly from the original source (not through intermediary
media). In this case the primary data in the form of opinions from respondents who are the
object of research.
b. Meanwhile, secondary data is data obtained through literature study, which is
collecting data used for the preparation of the theoretical basis by studying books and article
papers related to research
The data collection strategy used is an opinion strategy to get individual opinions using
survey methods. The survey method is a data collection and analysis technique in the form of
a questionnaire. The questionnaire in this study contains a list of statements in the form of a
questionnaire distributed to respondents to collect facts in the form of opinions, feelings, and
desires.
This questionnaire was distributed directly by researchers to respondents. In addition
to using the questionnaire tool, the researcher also conducted interviews or questions and
answers directly with the respondents in order to obtain data and information that supports the
research.

3.5 Research Instrument Development.

The research instrument used was a questionnaire containing simple statements whose
answers could be used to determine the perceptions of students of the Accounting Department
of the factors triggering fraud. The questionnaire used in this study was independently
developed by researchers and is divided into three parts, namely:
a. The first part that contains a background aimed at identifying and classifying
respondents. In developing this section, the researcher studied the forms of the existing
questionnaire and made a selection to select which items were related and needed in this study.
b. The second part contains respondents' perceptions of fraud (Fraud) in general as
measured using a 3-category Likert scale. In addition, in this section there are also opinions of
students' opinions about their reasons for agreeing or hesitating or disagreeing with the
statement that cheating (Fraud) is an act that cannot be justified for any reason. This section
was developed by researchers based on knowledge of the basics of cheating obtained by
researchers from the book Fraud Examinations written by Albrecht (2003).
 c. The third part contains respondents' perceptions of the factors triggering fraud that
were measured using a 3-category Likert scale. In developing this section, the researcher made
an illustration that included elements of corruption as written in the book Understanding to
Eradicate written by the Corruption Eradication Commission (2006). In addition, researchers
also consider the advice of the supervisor in developing this section.

3.6 Research Variables and Measurement Variables.

There are seven (7) variables that will be examined in this study, namely:
1. Fraud (Fraud) in general as measured by six markers, namely the definition of fraud
(Fraud), the cause of fraud or fraud triangle (three markers), perpetrators of fraud and the
statement that fraud is an act that cannot be justified for any reason.
2. Corruption related to the loss of state finances measured by 2 markers that is against
the law to enrich themselves and can harm state finances and abuse the authority to benefit
themselves and can harm state finances.
3. Corruption related to bribery as measured by 7 markers, namely bribing public
servants (two markers), giving gifts to civil servants because of their position, civil servants
accepting bribes (three markers) and public servants receiving gifts related to their position.
4. Corruption related to embezzlement of office as measured by 5 markers, namely civil
servants embezzled money or allowed embezzlement. Civil servants falsified books for
administrative examination, civil servants tampered with evidence, civil servants allowed
others to tamper with evidence and civil servants helped others to tamper with evidence.
5. Corruption related to extortion measured by three markers, namely civil servants
blackmail (two markers) and civil servants blackmail other civil servants.
6. Corruption related to fraudulent actions measured by 2 markers, namely contractor
committing fraud and the project supervisor allowing fraudulent acts.
7. Corruption related to conflicts of interest in procurement as measured by 1 marker,
namely civil servants participating in the procurement being administered.

All of the above variables are measured using a Likert scale. Likert scale is a type of
scale used to measure research variables (Specific Social Phenomena) such as attitudes,
opinions and social perceptions of a person or group of people (Hasan, 2002).
The Likert scale used in this study both the second and third parts is a scale of 1 to 3
where the number 1 means "disagree", number 2 means "doubtful", and number 3 means
"agree". A Likert scale of 1 to 3 is used to facilitate the respondent in responding to the
statement given while making it easier for researchers to interpret the respondent's response.

1. Test Validity
To assess the validity of each question item, it can be seen from Corrected item - Total
Correlation. Sugiyono (2007) states that a questionnaire item can be said to be valid if the
Corrected item - Total Correlation has a critical value> 0.3 or 30%. Thus, items that have a
correlation> 30% are categorized as valid, while items that have a correlation <30% are said
to be invalid.

2. Reliability Test
The criteria used in this study is one shot, meaning that only one measurement and then
the results are compared with other questions. In the SPSS program, reliability was performed
using the Cronbach statistical test.
 KUESIONER PENELITIAN

PERSEPSI MAHASISWA AKUNTANSI BENGKULU TERHADAP FAKTOR –

FAKTOR PEMICU KECURANGAN (FRAUD)

I. Data Responden

Petunjuk Pengisian : Berilah tanda chek list (√) pada kotak yang disediakan.

1. Jenis Kelamin :

□ Laki – laki.

□ Perempuan

2. Semester :

□ II-III

□ IV-V1

□ VII

3. Apakah anda pernah mendapatkan informasi / pengetahuan mengenai

faktor- faktor pemicu kecurangan?
□ Pernah

□ Tidak Pernah

Jika tidak pernah, dimanakah anda mendapatkan informasi / pengetahuan tersebut

Kuliah, Mata Kuliah : ..................................................................................

Jurnal / Artikel / Buku / Media Masa

Seminar / Workshop / Kuliah Temu / Pelatihan

II. Mahasiswa – mahasiswi diminta untuk menjawab pertanyaan yang ada, dengan
membrikan tanda silang ( ) atau tanda check list ( ) pada angka yang menunjukkan
persepsi mahasiswa dan mahasiswi.Adapun makna dari nomor – nomor tersebut adalah
sebagai berikut :
1 2 3
Tidak Setuju Ragu- ragu Setuju

A. Adanya tekanan yang diterima oleh pelaku kecurangan (Pressure)

No Pertanyaan Jawaban

X, ahli bangunan, menyarankan penggunaan bahan bangunan yang

1. 1 2 3
berkualitas rendah untuk menghemat biaya
X, pengawas proyek, dengan sengaja tidak melaporkan pemakaian
2. 1 2 3
bahan bangunan dalam jumlah yang tidak wajar
X, Pegawai bengkel mengambil beberapa suku cadang kendaraan milik
3. bengkel. Hal ini dilakukan karena gaji kecil dan pemilik bengkel 1 2 3
sangat pelit.
X, Kepala bagian personalia menyetor uang secara cash kepada Y
4. direktur personalia BUMN, karena telah memberikan rekomendasi 1 2 3
untuk kenaikan pangkat.
X, memberikan uang kepada Y kepala bagian kredit BUMN, karena Y
5. 1 2 3
telah menyetujui pengajuan kredit.

B. Adanya kesempatan yang diambiloleh pelaku kecurangan (Oppurtunitty)

No Pertanyaan Jawaban

X, Kepala bagian Akuntansi BUMD, dengan sengaja melakukan mark

1. 1 2 3
up untuk kepentingan pemeriksaan administarsi
X, kepala bagian penjualan BUMD, dengan sengaja merusakkan bukti
2. 1 2 3
– bukti penjualan fiktif perusahaan
X, seorang kariyawan bagian pembelian, membiarkan Y, kepala
3. 1 2 3
bagian pembelian BUMD, menghancurkan daftar pembelian fiktif
 X, kepala bagian pergudangan BUMD, dengan sengaj membantu Y,
kepala bagian pembukuaan BUMD tersebut, untuk menghilangkan
4. sejumlah barang milik perusahaan beserta daftar atau catatan yang 1 2 3
terkait dengan barang tersebut
X, bendahara BUMD, menyimpan sejumlah penerimaan perusahaan
di rekening pribadinya karena rumitnya birokrasi yang ada sehingga
5. dapat mempercepat proses penerimaan. 1 2 3

C. Adanya rasional yang salah oleh pelaku kecurangan (Rationalizations)

No Pertanyaan Jawaban

X, berjanji untuk memberi sebuah rumah kepada Y, kepala bagian

1. 1 2 3
kredit BUMD, dengan syarat Y menyetujui pengajuan kredit X
X memberikan sejumlah uang kepda Y, petugas kelurahan, karena Y
2. telah membantunya untuk memperpanjang Kartu Tanda Penduduk ( 1 2 3
KTP).
X, Pejabat pemerintah, menerima sebuah jam tangan sebagai kenang –
3. 1 2 3
kenangan dalam kunjungan dinasnya
X, kepala bagian personalia BUMD, menerima sebuah bingkisan dari
4. 1 2 3
Y karena telah menerimanya sebagai karyawan di tempat X bekerja
X, kepal divisi pemeliharaan jalan PEMDA, menerima hadiah mobil
5. 1 2 3
dari Y, kontraktor yang mengharapkan proyek dari X

D. danya kecurangan yang dilakukan oleh pelaku kecurangan (fraud)

No Pertanyaan Jawaban

Kecuranagan merupakan bentuk kelicikan seseorang dengan membuat

1. gambaran yang tidak benar dan dilakukan secara sengaja untuk 1 2 3
mendapatkan keuntungannamun dapat merugikan orang lain.
Para pegawai bengkel mengambil beberapa suku cadang kendaraan
milik bengkel. Hhal ini dilakukan untuk mencukupi kebutuhan hidup
2. mereka karena gaji mereka kecil dan pemilik bengkel adalah orang 1 2 3
yang pelit dan tidak peduli terhadap para pegawainya
 Seorang menejer mini market yang sangat dipercaya oleh pemiliknya
3. 1 2 3
untuk mengelola usahanya tersebut tiba – tiba mengganti pemasok

lama dengan pemasok yang baru.Tak lam kemudian, ia pun menerima

hadiah dari pemasok baru sebagai ungkapan terimakasih atas
kepercayaan terhadap pemasok tersebut
Seorang kepala bagian akuntansi menyatakan bahwa tindakkannyan
me- mark up laporan keuangan adalah semata – mata untuk kebaikan
4. perusahaan yang dapat disesuaikan di kemudian hari sehingga tidak 1 2 3
merugikan siapapun
Berdsarkan pelakunya, kecurangan dapat dilakukan oleh sipa saja
5. seperti individu, karyawan, pelanggan, pemasok, bahkan dewan direksi 1 2 3