Analysis Of The Implementation Of Corruption Detection Using Hu-Model In State Financial Management Institutions

Abstract

This study was conducted to analyze the implementation of corruption detection using HU-Model in state financial management agencies. Corruption acts caused by fraud star elements (pressure, opportunity, capability, rationalization, and lack of integrity) are detected using the HU-Model. By implementing this model, we can know the classification of agencies that are indicated or not as corrupt.   Secondary data were collected from regencies, cities, provinces, ministries, institutions, and state universities in Indonesia. The tools used were STATCAL and CART to classify agencies/organizations that are indicated or not indicated as being corrupt. The implementation of corruption detection using HU-Model tested Fraud Star components. It was found that the detection of corruption using HU-Model can classify organizations into not indicated (green), partially indicated (gray), and indicated (red). Of the five fraud star components, lack of integrity is the most influential on corruption, followed by pressure, opportunity, capability, and rationalization. Detection of corruption using HU-Model can help organizations find their internal conditions to improve efforts to prevent corruption and increase the detection ability of auditors.