Business Fraud dan Pola Respon Manajemen Pada Sektor Jasa Konstruksi
DOI:
https://doi.org/10.25077/mssb.6.2.15-34.2025Keywords:
fraud, construction services, managerial response, individual type, business ethics, governance, phenomenological approachAbstract
This study aims to examine business fraud practices and management response patterns in the construction services sector, particularly in government projects in West Sumatra. Using a qualitative phenomenological approach, this study explores the perceptions of six construction services company leaders through in-depth interviews. The results show that fraud practices in the construction sector are influenced by external pressures, weak supervision, and individual characteristics within the organization. Management response patterns to fraud are classified into four categories: defensive, corrective, strategic, and ethical enhancement. Additionally, minimalist (pragmatic) and maximalist (idealistic) individual types play a role in shaping managerial perceptions and strategies in addressing fraud. These findings reinforce the relevance of integrating Agency Theory, Theory of Planned Behavior, and Institutional Theory in explaining the dynamics of fraud and ethical governance in the construction sector. This research provides important implications for strengthening internal control systems, fostering an integrity-driven organizational culture, and developing ethics-oriented leadership.
Abstrak
Penelitian ini bertujuan untuk mengkaji praktik business fraud dan pola respon manajemen pada sektor jasa konstruksi, khususnya dalam proyek-proyek pemerintah di Sumatera Barat. Dengan menggunakan pendekatan kualitatif fenomenologi, penelitian ini menggali persepsi enam pimpinan perusahaan jasa konstruksi melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa praktik fraud dalam sektor konstruksi dipengaruhi oleh tekanan eksternal, lemahnya pengawasan, serta karakter individu dalam organisasi. Pola respon manajemen terhadap fraud diklasifikasikan ke dalam empat kategori: defensif, korektif, strategis, dan peningkatan etika. Selain itu, tipe individu minimalis (pragmatis) dan maksimalis (idealis) berperan dalam membentuk persepsi dan strategi manajerial dalam menghadapi kecurangan. Temuan ini memperkuat relevansi integrasi antara Agency Theory, Theory of Planned Behavior, dan Institutional Theory dalam menjelaskan dinamika fraud dan tata kelola etis di sektor konstruksi. Penelitian ini memberikan implikasi penting bagi penguatan sistem pengendalian internal, pembentukan budaya organisasi yang berintegritas, serta pengembangan kepemimpinan yang berorientasi pada etika.
Downloads
References
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., & Zimbelman, M. F. (2011). Fraud Examination. Cengage Learning.
ACFE. (2021). Report to the Nations: Global Study on Occupational Fraud and Abuse. Association of Certified Fraud Examiners.
Boatright, J. R. (2003). Ethics and the Conduct of Business. Pearson Education.
Bowen, P., Edwards, P., & Cattell, K. (2012). Corruption in the South African Construction Industry: A Thematic Analysis of Verbatim Comments from Survey Participants. Construction Management and Economics, 30(10), 885–898.
Cressey, D. R. (1953). Other People's Money: A Study in the Social Psychology of Embezzlement. Free Press.
Clemente, D., et al. (2024). Ethical Perceptions and Reporting Behavior in Construction Sector: A Typological Analysis. Journal of Business Ethics.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 14(1), 57–74.
Ferrell, O. C., Fraedrich, J., & Ferrell, L. (2011). Business Ethics: Ethical Decision Making and Cases. Cengage Learning.
Healy, P. M., & Serafeim, G. (2016). An Analysis of Firms’ Self-Reported Anti-Corruption Efforts. The Accounting Review, 91(2), 489–511.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Kassem, R. (2022). Corporate Governance and Fraud Prevention in Construction Firms. International Journal of Auditing and Governance.
Marks, J. T. (2012). The Fraud Pentagon: A New Model for Understanding Fraud. Journal of Forensic Accounting.
Monteiro, B., et al. (2022). Symbolic Compliance in Public Procurement: A Case Study in Infrastructure Projects. Public Administration Review.
Rahmarta, D. (2024). Prevention of Fraud in the Service Provider Selection Process at Riau Regional Office of The Construction Service Procurement Implementation Center Ministry of Public Works and Housing. Jurnal Manajemen Konstruksi Indonesia.
Schnatterly, K., et al. (2018). CEO Response to Fraud: Defensive, Corrective, and Strategic Patterns. Journal of Management Studies, 55(3), 435–463.
Sudibyo, Y. A. (2020). Pengaruh Gaya Kepemimpinan terhadap Fraud dalam Pengadaan Barang dan Jasa. Jurnal Akuntansi dan Auditing Indonesia.
Twishime, G., & Mbonigaba, C. (2025). E-Procurement and Fraud Reduction in COMESA Public Sector Projects. African Journal of Public Sector Management.
Wijewickrama, A., et al. (2021). Anti-Corruption Policy Implementation in Sri Lankan Infrastructure Projects. Journal of Infrastructure Policy and Management.
Zulaikha, Z., et al. (2019). Social Constructs in Predicting Corruptive Attitudes and Behavior from Theory of Planned Behavior Perspective. Jurnal Akuntansi dan Keuangan Indonesia.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Nurul Sukawati Sukawati, Hafiz Rahman, Ma'ruf
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
