IDENTIFIKASI JURNAL
NO PERIHAL YANG
DIIDENTIFIKASI
1 Judul
2 Nama Penulis, Tahun Cetakan
3 Pembimbing Skripsi
4 Penguji Skripsi
5 Abstrak:
a. Tujuan penelitian
b. Metode penelitan
c. Hasil penelitian
BAB 1. PENDAHULUAN
6 Isu yang diteliti
7 Gap (kesenjangan):
a. Teori dengan Teori
b. Teori dengan Praktik
c. Praktik dengan Praktik
JAWABAN
Fraud triangle in public procurement: evidence
from Indonesia
Ni Wayan Rustiarini, Sutrisno Sutrisno,
Nurkholis Nurkholis and Wuryan Andayani,
2019
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to examine the effects of fraud triangle
(pressure, opportunity and rationalization) on
individual fraudulent behavior in Indonesian
public procurement. Empirical research in this
area is relatively sparse.
Data were collected using laboratory
experiments.
The results revealed that fraudulent behavior
is higher when an individual has high pressure
and high opportunity. These factors play an
important role in determining individual
rationalization. Most of participants used
“displacing responsibility” to rationalize their
actions. This study also demonstrated that
negative affect mediates the relationship
between fraudulent behavior and
rationalization.
individual fraudulent behavior in Indonesian
public procurement
In developing countries, budget on public
procurement is around 70 per cent of the
total budget (Basheka et al., 2013). Ironically,
around 20-25 per cent has leaked because of
procurement malpractice (UNODC, 2013).
However, over the past 10 years, cases of
fraud in public procurement took second
rank after bribery (Corruption Eradication
Commission, 2014). The most phenomenal
case is procured electronic identity cards
project, which resulted in large scale losses.
Up to 49 per cent of the budget or about Rp
2.5tn (US$13m) were distributed to public
officials and lawmakers for the approval of
the project (Kompas.com, 2017).
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8 Perbedaan dengan penelitian
sebelumnya (posisi
penelitian)
9 Alasan mengapa isu ini
penting untuk diteliti
10 Identifikasi masalah
11 Pembatasan masalah
12 Perumusan masalah
13 Tujuan Penelitian
14 Manfaat penelitian
BAB 2. TINJAUAN TEORI
15 Basis teori yang digunakan
dalam penelitian (berikan
ulasan)
16 Hubungan antar variabel
penelitian
17 Hipotesis penelitian
JAWABAN
- This study used cognitive dissonance
theory lens to analyze individual
rationalization.
- This study also examines the negative
affect variables that individuals feel
when committing fraud.
- In this study, pressure and
opportunity as predictors of public
procurement fraud.
There is limited research about fraud in
public procurement budgeting, especially in
developing countries. In addition, the fraud
triangle research, which focuses on
rationalization is still limited.
First, fraudulent behavior research cannot be
separated from social desirability bias.
Second, the experiments only involved
individual decision-making, not in groups.
Finally, this study did not examine the
effectiveness of rationalization in reducing
negative affect.
Actually, fraudulent acts in public
procurement begins from the planning stage,
through the budgeting process. In most
organizations for economic co-operation and
development member countries, this phase
full of conflicts of interest.
Despite the budgeting phase presents a great
opportunity for fraud, previous researches
have focused on procurement
implementation (Auriol, 2006; Buchner et al.,
2008; Han et al., 2012; Wihardja, 2010).
Based on these limitations, this study focuses
on procurement budgeting fraud, particularly
in developing country.
This research contributes to accounting
literature and it can be implemented in
public
sector organizations.
H1a. Fraudulent behavior is higher in
individuals with high obedience pressure than
individuals with low obedience pressure.
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H1b. Fraudulent behavior is higher in
individuals with high opportunity than
individuals with low opportunity.
H2a. Negative affect is higher in individuals
with high obedience pressure than individuals
with low obedience pressure.
H2b. Negative affect is higher in individuals
with high opportunity than individuals with
low opportunity.
H3. The association between fraud behavior
and rationalization is mediated by negative
affect.
H4. Rationalization is done by individuals that
feel high negative affect than individuals that
feel low negative affect.
18 Model Penelitian

BAB III. METODE

PENELITIAN
19 Populasi penelitian
20 Metode pemilihan sampel
penelitian
21 Variabel Penelitian (Definisi
dan alat ukur/siapa yang
mengembangkan)
22 Metode uji data
23 Metode uji hipotesis

BAB IV HASIL PENELITIAN &

PEMBAHASAN
24 Hasil Penelitian
25 Konsistensi dengan:
a. Teori yang digunakan
b. Penelitian-penelitan
sebelumnya

BAB V. KESIMPULAN
26 Kesimpulan
27 Implikasi hasil penelitian Practical implications:
Over the years, the government has only
focused on the identification of pressure and
reduction of opportunities, but ignored
individual psychological reasons. Considering
that procurement fraud is always increasing,
the government must more focus on
individual reasons to design an effective
prevention and detection system.

Social implications:
There are various conflicts of interest in public
procurement budgeting. These conflicts can
distort resource allocation and causes budget
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leakage. As a result, the government is
incapacitated to achieve social and economic
goals of the community.
28 Keterbatasan Penelitian
29 Rekomendasi untuk Peneliti
selanjutnya