Kajian Relevansi Teori Fraud Dengan Teori Kriminologi
DOI:
https://doi.org/10.38035/jafm.v6i4.2408Keywords:
Kecurangan, Kriminologi, Tekanan, Peluang, Rasionalisasi, KapasitasAbstract
Biasanya, tujuan orang melakukan fraud adalah untuk mendapatkan keuntungan pribadi yang akan berdampak menimbulkan kerugian pada pihak lain. Hal ini merupakan fenomena yang tidak asing lagi dilingkungan kita. Perbuatan fraud saat ini dilihat sebagai suatu kejahatan dan termasuk klasifikasi sebagai suatu tindakan pidana. Hal ini didukung oleh teori-teori kriminologi yang ada. Sementara itu di riset-riset audit dan akuntansi terdapat dua teori yang berkembang yang membahas penyebab tindakan fraud yaitu Teori Segitiga Kecurangan dan Teori Berlian Kecurangan. Pada sisi ilmu kriminologi juga terdapat beberapa teori yang menjelaskan terjadinya suatu kejahatan, dimana teori-teori kriminologi ini mengauatkan teori-teori penyebab fraud. Adapun teori-teori kriminologi tersebut antara lain adalah Teori Asosiasi Diferential, Teori Ketegangan, Teori Pengendalian Sosial dan banyak lagi. Artikel ini menghubungkan teori-teori penyebab fraud dengan teori-teori kriminologi untuk mendapatkan gambaran atas faktor penyebab tindakan fraud dengan sudut pandang kriminologi, yang akan memperkuat kesimpulan bahwa perbuatan fraud merupakan kejahatan kriminal. Pembahasan di artikel ini menekankan pada teori fraud dan teori kriminologi terpilih dengan menggunakan metode kualitatif deskriptif. Metode penelitian yang digunakan menggali teori-teori terkait dengan dukungan buku-buku terkait dan artikel-artikel penelitian yang relevan. Pada akhirnya diperoleh suatu kesimpulan yang mendukung faktor-faktor penyebab fraud dengan menggunakan teori-teori kriminologi, sehingga semakin meyakinkan bahwa perbuatan fraud di bidang keuangan merupakan suatu kejahatan yang melanggar hukum pidana. Penelitian selanjutnya diharapkan meneliti hubungan antara teori fraud dengan teori-teori terkait lainnya.
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