The Role of Accountant in Detecting Corruption

The increasing corruption has made Indonesia one of the countries in the red category
(corrupt) globally. Corruption is an act to enrich oneself, other people or corporations
by violating the law or abusing authority. The focus of this research is on the causes of
fraud star corruption. The cause of fraud star corruption is an abuse of power or authority
that is not carried out by the mandate. The characteristics of corruption in Indonesia are
very complex, involving various elements from the government/private sector,
State/Regional Owned Enterprises (BUMN/D) and public officials from the centre to the
regions. This article discusses the corruption detection model as one of the contributions
to fighting corruption in Indonesia. To make Indonesia free from the epidemic of
corruption, the HU model consists of the variables lack of integrity (lack of integrity),
opportunity (opportunity), pressure (pressure), rationalization (rationalization) and
capability (capability) provides hope and answers. The HU-Model proves that despite the
magnitude of the pressure, the many opportunities, the ease of justification, and the high
position and authority will not encourage acts of corruption if there is strong integrity. The
results show that the loss of integrity is the most dominant cause of people committing
corruption. This study is also able to categorize agencies that are indicated as being corrupt
(red), between indicated and not indicated (grey), and not indicated (green).