Korupsi Berjamaah: Konsensus Sosial atas Gratifikasi dan Suap
ABSTRAK
This research examines the theoretical foundation on the proposition that corruption is getting massive because of supporting social consensus on it. The researchers are using several theories to build a solid argument on the possible prevention done by social consensus. By using issue contingent model, the theory of delinquency, and advanced enlargement of fraud triangle, it brings literature contributions on how environment either can support gratification or able to prevent it. Issue contingent model stated that the environment influences the ethical decision making of people. Meaning to say, when the environment perceives that gratification is tolerated and ethical, civil servants and citizens practice it without any guilty feeling. This prejudice is supported by fraud triangle which mentioned the influence of rationalization on ethical decision making. Rationalisation can be sourced from either internal rationalization or external environment. Long years before fraud triangle was introduced, theory from psychology research has thoroughly explained the logical reasoning of fraud and how people neutralized it. The way people neutralized the wrongdoings generally become right is essential to be understood. Thus, it will be dangerous if gratification is supported by social consensus that it is normal and fine. If that happens, civil servants will have no guilt to accept it, while citizens will keep giving it. This phenomenon is counterproductive towards the effort to eradicate corruption. The Indonesian government should eradicate corruption from the root causes. Preventive actions are needed absolutely. This article is aimed to convince the Government and Public on the scientific reasoning of gratification and bribery in a social context.
Keywords: bribery, gratification, social consensus.
KATA KUNCI
TIM PENULIS & BIOGRAFI PENULIS
Supeni Anggraeni Mapuasari
, Universitas PresidenMahasiswa Doktor Akuntansi Universitas Gadjah Mada
Dosen Akuntansi President University
Accounting consultant

