ANALISIS KASUS PT. ASABRI (PERSERO) DENGAN TEORI DASAR FRAUD

Abstract

The research conducted by the author aims to examine one of the cases that are quite an uproar over the manipulation and losses caused to the state in Indonesia, namely PT. ASABRI Social Insurance for the Armed Forces of the Republic (Persero). The research uses qualitative methods with data obtained from trusted secondary sources, and the type of data to be generated is descriptive. This research resulted in a statement that if PT. ASABRI is proven to have manipulated financial report data by fulfilling several aspects of fraud, namely the category of fraud, geographical analysis of the location and industry where the fraud occurred, profiles of the perpetrators of the scam and the victim, the motivation of the perpetrators of the fraud, the impact of the fraud committed, and the strategy for detecting fraud. The study result shows that fraud committed can involve and harm many parties, hence the authors hope that this research can motivate and make companies to pay more attention to and improve company performance with internal controls against fraud or things that do not want to be prone to occur.