THE DEVELOPMENT MODEL OF DETECTION FRAUDULENT REVIEW: THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (RESEARCH ON BPR AT PEKALONGAN REGENCY)

Abstract

The losses caused by the fraud tend to experience increased every year. Association of Certified Fraud Examiner/ACFE (2014:27) revealed the banking and financial services industry ranks highest of the most frequent fraud. Many facts showed the company with bad governance gave tragic impact with the findings of the fraud that consists of: corruption, asset misappropriation, and financial statement fraud. This study attempted to develop a model to detect fraudulent indication of level of good corporate governance. Measured detection using the symptom and the red flags of fraud through the development triangle linked with good corporate government. Early detection and supervision attached (Fraud Control System) pressing potential fraud in financial reporting, asset management and corruption. This research will be divided into two years, where in the first year is done; (1) Identify the characteristics of the user community banking services in all regions of se ex Pekalongan Regency. (2) do the mapping community banking service users across the region se ex Pekalongan Regency. (3) Analyze the level of cheating that occurs in BPR in all regions of se ex karisidenan pekalongan. The research is already in line with the master plan and supporting University research Pancasakti Tegal 2014 – 2019 i.e. community development through increased media, models and learning methods based on a mastery of IPTEKS and manners sublime.
Keywords: Fraud Triangle, Good Corporate Governance, Fraudulent Detectiion, Red Flags