Abstract
Purpose - The development of corruption in Indonesia which concerns various efforts and strategies are implemented but has not been able to maximize results. Poor governance, technology that is less able to use wisely and appropriately, and leadership that has not been able to set an example and figure are problems that need to be studied in depth as a cause of corruption that cannot be controlled. Pentagon Fraud is a theoretical approach chosen in solving research problems. Design / Methodology - quantitative approach with causality relationship with multiple regression analysis techniques used, because the type of research that uses samples obtained with primary data has a frequency that is quite safe and varied, which includes several ministries and institutions which according to media observations commit corruption in 2017-2018 involving state aparters in the institution. Findings - statistical data processing shows that governance and information technology has a positive effect on corruption, while leadership has a negative effect on corruption. The results showed the need for improvement in the management of government organizations, leadership more committed to duties and obligations, while the ease and use of information technology was carried out for positive purposes. Research limitations / implications - research is only conducted on some state institutions involved in corruption in the research year by using the perceptions of the state apparatus who have information about corruption, so the results obtained are not able to conclude as a whole. Further in-depth research is needed by involving respondents and broader government organizations and a diversity of variables, to be able to infer aspects of the causes of corruption in general. Besides, the research provides a good enough use-value for the government to make improvements, resolve corruption problems both prevention and eradication precisely and strategically. The theoretical aspects of research contribute to several findings that can develop aspects of the causes of motivation to commit corruption so that it becomes a study that increasingly criticizes the harmony and balance between theory and practice. Keywords: corruption, governance, leadership, information technology, and government DOI : 10.7176/JESD/11-2-06 Publication date: January 31 st 2020
Highlights
Corruption is part of a crime of fraud with the motive of expropriation, robbery, theft or embezzlement carried out clandestinely or openly for personal gain that harms others
ANALYSIS AND FINDINGS The reliability test results of each variable indicate that the Cronbach's alpha value of the value of government governance variables (X1) with a value of 0.918, effective leadership (X2) with a value of 0.897, information technology (X3) with a value of 0.871 and the cause of corruption (Y) with a value 0.862 the average value above 0.70 with a reference used from Cronbach's alpha is a minimum of 0.60, based on the assumptions put forward by Nunnaly (1978)
The results showed that the application of governance in Indonesia, especially to several ministries and state institutions that were proven to have committed corruption was not yet optimal, this proves that the behavior of corruption in a number of these institutions has not been prevented and minimized because there is still governance that has not been properly implemented
Summary
Corruption is part of a crime of fraud with the motive of expropriation, robbery, theft or embezzlement carried out clandestinely or openly for personal gain that harms others. This opinion was expressed by the Association of Certified Fraud Examiners (ACFE) (2016) and classifies the Fraud in the Fraud Tree which is divided into three major types, namely: Corruption, Asset Misappropriation, and Fraudulent Statements (Financial Statement Fraud). ICW (Indonesian Corruption Watch) data in 2016 stated that Rp. 3 trillion in total state losses caused by corruption. The ICW Judicial and Legal Monitoring Division stated that there were around Rp. 3.085 trillion in the value of state losses due to corruption cases in Indonesia (source: national.tempo.co; March 4, 2017). Crowe Horwarth (2011) argues that corruption can be caused by several things such as competence, arrogance (pressure), opportunity (opportunity), and rationalization (rationalization) which later became known as the Pentagon Fraud
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