APAKAH PELANGGARAN ETIKA MENJADI PENYEBAB TERJADINYA FRAUD DAN KEGAGALAN BANK PERKREDITAN RAKYAT (BPR)?

Hasan Ashari, Trinandari Prasetyo Nugrahanti

Abstract


Penelitian ini bertujuan menjelaskan apakah pelanggaran etika menjadi penyebab fraud dan kegagalan bank yang terjadi pada Bank Perkreditan Rakyat (BPR) di Indonesia menurut perspektif auditor yang pernah melakukan penugasan audit di bank dalam likuidasi. Penelitian ini mengambil sampel 9 (Sembilan) auditor yang memiliki kompetensi dan kapabilitas untuk memberikan informasi dan fakta-fakta yang terjadi sesuai hasil audit yang dilakukan di BPR dalam likuidasi. Metodologi yang digunakan dalam penelitian ialah metode kualitatif dengan pendekatan deskriptif analisis. Berdasarkan hasil penelitian ini disimpulkan bahwa Prosedur audit utama yang dilakukan auditor dalam audit neraca penutupan (NP) yang dapat mengetahui dan/atau membuktikan adanya pelanggaran etika di Bank Perkreditan Rakyat adalah prosedur konfirmasi. Sedangkan pelanggaran etika menjadi penyebab utama terjadinya kegagalan bank adalah buruknya tata kelola BPR. Pelanggaran etika yang bersifat administratif maupun bukan administratif menjadi penyebab yang kuat terjadinya fraud dan kegagalan bank. Namun demikian pelanggaran etika bukan penyebab langsung terjadinya fraud di BPR, karena pelanggaran etika dapat bersifat administratif yang tidak menyebabkan terjadinya fraud. Fraud muncul tidak semata-mata karena pelanggaran etika namun dapat disebabkan hal lain yang bukan termasuk pelanggaran etika.

Kata Kunci: Etika, Kegagalan bank, Audit Bank Dalam Likuidasi


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DOI: http://dx.doi.org/10.32832/neraca.v15i2.3497

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