Samuel Anindyo Widhoyoko, Sasmoko and Dheny Biantara
Pertanika Journal of Tropical Agricultural Science, Volume 26, Issue T, August 2018
Keywords: Compliance, Corrupt Acts, detection, governance, Public Private Partnership (PPP), risk
Published on: 27 Aug 2018
This research assesses fraud detection systems using governance risk compliance (GRC) framework looking at two surveillance areas: national and independent. The target was public-private-partnership (PPP) agreements. Thirty samples for each national and independent examiner were collected to be analysed using neuroresearch. Using the GRC framework as basic elements of assessment, the results showed first, "a likelihood to engage in corrupt behaviour if policies are lenient" (significant at α <0.05), Second, "a likelihood to engage in corrupt acts if policies are lenient in the aspect of compliance and governance, along with "obvious symptoms of policies' partiality which have been used in companies' misbehaviour exists" in the aspect of risk. Third, it is possible for a company to commit infringements to smooth out the PPP process and the likelihood of public officers as policy makers in facilitating and accommodating PPP agreements.
ISSN 1511-3701
e-ISSN 2231-8542