Fraud Analysis in the Corruption Case of PT. Waskita Karya Based on Ethical Principles and GCG Principles

Authors

  • Dea Kurnia Asih Universitas Pamulang
  • Dede Supriyatna Universitas Pamulang
  • Eka Andita Fitriannisa Universitas Pamulang
  • Eveline Meisya Universitas Pamulang
  • Nofriyanti Universitas Pamulang

Keywords:

Business Ethics, Fraud, Corporate Governance

Abstract

This research aims to conduct a literature review of ethical principles and good corporate governance principles as well as business ethics regarding corruption cases at PT. Waskita Karya Tbk which has harmed many parties and also has an impact on public trust. Apart from that, this research also explains the factors that make this case possible. The research method used is a qualitative method and data collection is carried out through documentation from validated sources and literature studies. The results of this research conclude that in the literature, the fraud that occurred in this case was triggered by many things, such as fraud that was deliberately carried out and resulted in ethical issues and a lack of internal control. The solution offered is to strengthen the implementation of good corporate governance in company management and improve ethics from the lowest managerial level, up to the highest decision holders.

References

Dewi, NA, & Adib, N. (2020). The Factors Of Fraud: A Study In The Local Governments In Malang Region.

Fictitious Project Debt Behind Waskita Karya's Corruption, "Fictitious Project Debt Behind Waskita Karya's Corruption https://apps.detik.com/detik/

Hernanda, BP, Puspita, DA, & Sudarno, S. (2020). Analysis of Fraud Diamond Theory on The Occurrence of Fraud (Empirical Study at the Probolinggo City Service). E-Journal of Economics, Business and Accounting, 7 (1), 13-18.

Jannah, SF (2016). The Influence of Good Corporate Governance on Fraud Prevention in Rural Credit Banks (Study on Rural Credit Banks in Surabaya). ACCRUAL: Journal Accounting, 7 (2), 200-213.

Kurniawan, PC, & Izzaty, KN (2019). The influence of good corporate governance and internal control on fraud prevention. ECONBANK: Journal of Economics and Banking, 1 (1), 55-60.

Peprah, W. K. (2018). Predictive relationships among the elements of the fraud diamond theory: The perspective of accountants. International Journal of Academic Research in Accounting, Finance and Management Sciences, 8 (3), 141-148.

Tessa, GC, & Harto, P. (2016). Fraudulent financial reporting: Testing Pentagon Fraud Theory in the Sector finance and banking in Indonesia (Doctoral dissertation, Faculty of Economics and Business).

The aftermath of corruption Managing Director, 7 Employee PT. Waskita Work Reviewed Attorney General's Office. " https://www.cnnindonesia.com/nasio n al/20230511003912-12-948022/buntut-korupsi-dirut-7- employees -pt- waskita - works-examined-by-attorney-general

Additional Files

Published

2025-01-21

Issue

Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)

Section

Articles

License

Copyright (c) 2025 eka andita fitriannisa

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