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Kondisi Fraud di Indonesia.pptx - Kondisi Fraud di...

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Kondisi Fraud di Indonesia Hery Subowo, SE, Ak, MPM, CA, CIA, CFE
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Fenomena KKN: Fraud is Hidden Modus Fraud Suap Menyuap Pemberian Gratifikasi Tindak Pemerasan Penyalahgunaan asset Konflik kepentingan Markup Harga Kegiatan Fiktif Dsb Pelaku (Fraudster) Pejabat Negara Pengusaha Politisi Partai Aparat Penegak Hukum Lembaag Peradilan Auditor/Pengawas Kalangan Muda Tokoh Panutan Rakyat Biasa……. Yang Terungkap: Temuan Pemeriksaan Proses Hukum Liputan Media
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1 Denmark 91 2 Finland 90 3 Sweden 89 4 New Zealand 88 5 Netherlands 87 5 Norway 87 7 Switzerland 86 8 Singapore 85 9 Canada 83 10 Germany 81 158 Haiti 17 158 Guinea-Bissau 17 158 Venezuela 17 161 Iraq 16 161 Libya 16 163 Angola 15 163 South Sudan 15 165 Sudan 12 166 Afghanistan 11 167 Korea (North) 8 167 Somalia 8 88 Albania 36 88 Algeria 36 88 Egypt 36 88 Indonesia 36 88 Morocco 36 88 Peru 36 88 Suriname 36 19992000200120022003200420052006200720082009201020112012201320142015 1.7 1.7 1.9 1.9 1.9 2.0 2.2 2.4 2.3 2.6 2.8 2.8 3.0 3.2 3.2 3.4 3.6 IPK Indonesia 1999-2015 2.1 2.2 2.5 2.8 3.1 3.5 3.6 3.8 5.0 5.2 8.5 IPK ASEAN 2015 Indikator: Indeks Presepsi Korupsi
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Tren Opini Laporan Keuangan LKKL 2006-2016 LKPD 2006-2016 4 LKKL Opini Jumlah WTP % WDP % TW % TMP % Tahun 2006 7 9% 36 46% 0 0% 36 46% 79 Tahun 2007 14 18% 32 40% 1 1% 33 41% 80 Tahun 2008 34 41% 31 37% 0 0% 18 22% 83 Tahun 2009 44 56% 26 33% 0 0% 8 10% 78 Tahun 2010 52 63% 29 35% 0 0% 2 2% 83 Tahun 2011 66 76% 18 21% 0 0% 3 3% 87 Tahun 2012 68 74% 22 24% 0 0% 2 2% 92 Tahun 2013 64 74% 19 22% 0 0% 3 3% 86 Tahun 2014 61 71% 18 21% 0 0% 7 8% 86 Tahun 2015 56 65% 26 30% 0 0% 4 5% 86 Tahun 2016 74 84% 8 9% 0 0% 6 7% 88 LKPD Opini Jumlah WTP % WDP % TW % TMP % Tahun 2006 3 1% 327 71% 28 6% 105 23% 463 Tahun 2007 4 1% 283 60% 59 13% 123 26% 469 Tahun 2008 13 3% 323 67% 31 6% 118 24% 485 Tahun 2009 15 3% 330 65% 48 10% 111 22% 504 Tahun 2010 34 7% 341 66% 26 5% 115 22% 516 Tahun 2011 67 13% 349 67% 8 2% 100 19% 524 Tahun 2012 120 23% 318 61% 6 1% 80 15% 524 Tahun 2013 153 34% 276 61% 9 2% 18 4% 456 Tahun 2014 251 50% 230 46% 4 1% 19 4% 504 Tahun 2015 313 58% 194 36% 4 1% 31 5% 542 Tahun 2016 375 70% 139 26% 0 0 23 4% 537
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Opini WTP Tidak Menjamin Entitas Bebas dari Korupsi Pemeriksaan LK memberikan penilaian tentang “kewajaran” bukan “kebenaran” Pemeriksaan LK memberikan keyakinan memadai bukan keyakinan mutlak Adanya Risiko deteksi dimana auditor mungkin tidak mengambil sampling unit kerja/ area/ transaksi
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