MENELISIK LIKA-LIKU MODUS MANIPULASI KREDIT DALAM PERBANKAN

Anang Suwitoyo, Tarjo Tarjo, Alexander Anggono

Abstract


Abstrak - Menelisik Lika-Liku Modus Manipulasi Kredit dalam Perbankan

Tujuan Utama - Penelitian ini berupaya menelaah modus kecurangan pemberian kredit perbankan melalui efektivitas peran audit internal.

Metode – Penelitian ini menggunakan studi kasus sebagai metode untuk mendeskripsikan pola-pola kecurangan kredit. Sejumlah pihak yang terlibat dalam operasional perbankan menjadi informan pada penelitian ini.

Temuan Utama - Modus kecurangan seperti kredit fiktif, pelunasan kredit yang tidak dilunaskan, dan mark-up pemberian kredit menjadi temuan auditor. Pelaku memanfaatkan kesempatan memanipulasi dokumen kredit debitur. Selain itu, pelaku juga mark up plafon pemberian kredit dan pembayaran cicilan kredit yang tidak dilunaskan.

Implikasi Teori dan Kebijakan – Audit internal perlu dilakukan untuk meminimalisit modus kecurangan. Selain itu, rotasi karyawan sangat diperlukan sesuai rekomendasi auditor internal.

Kebaruan Penelitian – Investigasi atas modus manipulasi kredit menjadi kebaruan dalam penelitian ini, khususnya dalam bidang kecurangan akuntansi.

 

Abstract - Examining the Twists and Turns of Credit Manipulation Mode in Banking

Main Purpose - This study seeks to examine the fraudulent lending model in banking through the effectiveness of the role of internal audit.

Method – This study uses a case study as a method to describe patterns of credit fraud. Some parties involved in banking operations became informants in this study.

Main Findings - Fraud modes such as fictitious credit, unpaid credit repayments, and credit mark-ups were found by the auditors. Perpetrators take advantage of the opportunity to manipulate debtor credit documents. In addition, the perpetrators also mark up the credit limit and payment of unpaid credit installments.

Theory and Practical Implications – Internal audits need to be carried out to minimize fraud modes. In addition, employee rotation is essential according to the recommendations of the internal auditors.

Novelty – Investigation of credit manipulation mode is a novelty in this study, particularly in the field of accounting fraud.


Keywords


auditor; audit internal; manipuladi kredit; sikap skeptis

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