Detecting Corruption using HU-Model and its Impact on Corruption Prevention

Abstract

This study aims to analyze the detection of corruption by auditors within the implementation of a corruption detection device, called HU-Model. This corruption detection device is built from the components which can cause corruption, that is, fraud star with its parts such as opportunity/chance, pressure, validity, ability, and lack of integrity. Questionnaires are distributed to the work units on the Ministry of Educational Culture Research and Technology of Indonesia with 165 respondents beginning from echelon unit 1 at the center, unit 2 and unit 3 at the region, and several state universities in Indonesia. Besides, 104 raw data of an organization are processed and regressed using multiple regression to see the detection corruption result. The results showed 147 organization units are in a clean (green) cluster, 17 units are in a grey cluster, and a unit is indicated in the corruption (red) cluster. Moreover, HU-Model also indicated that from 5 fraud star components, lack of integrity is becoming a dominating component that causes the corruption. Therefore, it can be concluded that HU-Model is quite effective to assist auditors in detecting corruption, determining audit scope, and use as an effort to prevent corruption.