The Detection of Corruption and The Role of Accountant in Achieving Good Public Governance

摘要

The Government of Indonesia has been conducting various corruption eradication efforts; however, these have not been able to effectively prevent corruption in Indonesia. Indonesian Corruption Eradication Commission (KPK) has managed to unravel corruption cases through a thorough detection and investigation. Therefore, this study aims to find out the process of KPK in detecting corruption cases. This study also aims to find out the role of accountant related to the detection of corruption cases in the efforts to create good public governance. This study uses qualitative method. The informants in this study consists of five practitioners and academics who are competent in detecting and investigating corruption. The study shows that the detection of corruption is conducted through the process of gathering evidence. Based on UU KUHP the five evidences are witness testimony, expert testimony, documentary evidence, hints evidence and suspect/defendant testimony. Having obtained a minimum of two evidences, the case can go further from the inquiry stage to the investigation stage. KPK regularly conducts assessment on the various probabilities of corruptions in government organizations at both state and regional levels as well as in other state institutions. Based on the result of the identification of potential corruption and reports from the public KPK detects corruption by using a searching technique of perpetrator network and objects of corruption as well as using follow the money technique to calculate the losses of state. The study also shows that accountant have a role in the detection of corruption in the investigative audit process as well as in calculating losses of state resulted by corruption. The embodiment of good public governance by government accountants, government auditors and accountant's educators is conducted through the realization of fraud awareness and risk detection as well as the investigation of corruption. This study have implication for the public in describing the effective process of corruption identification in Indonesia. This study is also expected to encourage regulators in determining the effective detection of corruption cases in Indonesia.