To be corrupt or not to be corrupt

Hendi Yogi Prabowo

Journal of Money Laundering Control, 2014, vol. 17, issue 3, 306-326

Abstract: Purpose - – The purpose of this paper, which is based on author’s study, is to shed light on the behavioral elements of corruption in particular the decision-making process undertaken by potential offenders to construct a solid basis for effective corruption eradication strategy in Indonesia. Design/methodology/approach - – This study examines corruption cases in Indonesia in the past two years which have been investigated by the Indonesian Corruption Eradication Commission as well as relevant literature on corruption to gain a better understanding of corruption offenders’ behavior. Findings - – The author establishes that by looking at the behavioral side of corruption we may gain more understanding on potential offenders’ way of thinking as a reference in dealing with corruption. The discussions in this paper suggest that when potential offenders are exposed to pressure/motivation, opportunity and rationalization to commit corruption, they will (consciously or subconsciously) assess all the perceived benefits and costs before deciding to commit (or not to commit) corruption. Understanding the mechanics by which potential offenders decide to engage (or not to engage) in corruption will provide government and decision makers with a solid basis for formulating an effective corruption eradication strategy. Research limitations/implications - – This study utilizes only secondary data sources to build its analysis on the perceived benefits and costs of engaging in corrupt practices. For future studies, primary sources, such as incarcerated corruption offenders, will offer a more accurate view of the actual decision-making process behind corrupt practices. Practical implications - – This paper contributes to the development of effective corruption eradication strategy in Indonesia by introducing the fraud decision scale as a framework by which appropriate measures will be devised so as to yield the intended results. Originality/value - – Instead of taking the more popular legal or political standpoint, this paper takes an unconventional view of assessing corruption problem from the behavioral perspective.

Keywords: Corruption; Indonesia; Fraud; Fraud triangle; Rationality; Fraud investigation (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jmlcpp:jmlc-11-2013-0045

DOI: 10.1108/JMLC-11-2013-0045

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