On Monday, 7 April 2007, Student Association of Accounting, Jenderal Soedirman University, conducted a National Seminar entitled "ACCOUNTING IN CORRUPTION". The presenters were from KPK, IAI, Finance Department of RI, Indonesian Corruption Watch (ICW), and successful investigator.
The following is the summary of the seminar:
Corruption occurs usually because there are no transparency, lack of accountability and insufficiency of law enforcement. Why people do corruption? Usually because they (corrupter) have some pressure that need money for the solution. For instance, they should pay their debt, financing second wife, and buy luxurious car to maintain their life style. Second, because they have chance to do corruption. Third, because the have arguments that what they do is not considered as corruption. This is called rationalisation.
Accountants play important roles in minimizing corruption since the have competence in auditing and controlling area. These two competences are important elements in reducing corruption. Accountants should produce credible financial report, stand to public side, and sponsor good governance.
Corruption can be minimized if people control each other. And the important one is someone who has power and position can play as a role model as the one that against corruption.