Professional Documents
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Kelompok I
Putri Hafizhoh (1410536012)
Yolanda Prawita (1410536021)
Ayu Aulia Rahmi (1410536032)
CHAPTER II : WHY PEOPLE COMMIT
FRAUD ???
Menurut Albrecht definisi fraud adalah :
“Fraud is a generic term, and embraces all the multifarious
means which human ingenuity can devise. Which are resorted to
by one individual, to get an advantage over another false
representations. No definite and invariable rule can be a laid
down as a general preposition in defining fraud, as it includes
surprise trickery cunning and unfair ways by which another is
cheated. The only boundaries defining it are those which limit
human knaveri.”
Sedangkan definisi fraud menurut Federal
Burean of Investigation yang dikutip dari
Silverstone, dkk (2007:5) adalah :
“White-collar crimes are caraterized by deceit, conselment, or
violation of trust and are not dependent upon the application or
threat of physical force or violence. Such acts are comunited to
individuals and organization to obtain money, property, or
service; to avoid to payment or loss of money or services; or the
secure a personal or business advantage.”
MENURUT ALBRECHT TERDAPAT 6 JENIS FRAUD,
YAITU:
Employee • Karyawan terhadap perusahaan
embezzlement
• Perusahaan terhadap stockholders
Management fraud lenders dan pengguna laporan keuangan
Segitiga Kecurangan
(Fraud Triangle)
Tekanan Keuangan
Tamak, hidup melebihi kemampuan, banyak hutang
Kejahatn / pelanggaran
Penjudi, peminum, pecandu narkoba
Tekanan Lain-lain
FRAUD TRIANGLE
Opportunity
Rationalization
Sistem Akuntansi