Bribery in Government Agency: A Phenomenological Study

The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.


INTRODUCTION
Bribery is a very familiar word because bribery cases appear all the time. Even in Indonesia, bribes are ingrained, starting from small things such as tips to oversized items such as facilitating business establishment permits, procurement, and so on.
The perpetrators of bribery always involve two parties, namely the giver and the recipient or the requester and the giver (Daurrohmah, 2018). If one of the parties refuses, then the bribe will not occur. Bribery is included in the category of whitecollar crime (Suartini & Dewi, 2019) because one person has authority.
Usually, the perpetrator also understands that he has violated the law (Sudarmanto, 2020

Fraud Pentagon Theory
The fraud pentagon theory extends the fraud triangle and fraud diamond theory. The fraud triangle is a pioneer in the theory of the causes of fraud which mentions opportunity, pressure, and rationalization as the causes of fraud (Cressey, 1953). Then Wolfe & Hermanson (2004)  Detection of bribes can also be seen from the signs of the perpetrator's behavior.

Research design
This study uses qualitative research with a phenomenological approach. A qualitative research method is a way to find something, not in the form of numbers (Basuki, 2010 (Creswell & Poth, 2018). An illustration of the research approach used in this study can be seen in Figure 1.

Research Subject
The research subjects in this study were external auditors of government agencies who had conducted forensic audits.

Research Instruments
The instrument in qualitative research is the researcher himself.
Each instrument must be validated. organizations, and so on (Moleong, 2021). While the purpose of using semi-structured is so that the response from the informant is as expected by the researcher, there is still flexibility regarding the questions asked (Edwards & Holland, 2020).

Data Analysis Technique
Data analysis is the process of systematically searching and compiling data obtained from interviews, field notes, or documentation (Hardani et al., 2020).
Data analysis in this study uses three paths, namely data reduction, data presentation, and conclusion drawing (Miles, Huberman, & Saldana, 2014).
Nvivo 11 software was used to assist in processing this research data analysis. Nvivo software in this study began with organizing interview data, coding process, and making matrix frameworks and maps. There must be two parties to a bribe because the bribe will not occur if there is only one party. This is as stated by Informant A:

RESULTS AND DISCUSSION
"Surely there must be two parties as to the recipient and the giver" (Informant A)

3) Drivers of Bribery
The fraud pentagon theory is a theory about the drivers of fraud.
Bribery is a fraud, so this theory can also explain the drivers of bribery.  To make it easier to understand, the results are described with the help of Nvivo, which can be seen in Figure   2. institutions (Serafeim, 2014); briber (Serafeim, 2014); and fraud pentagon theory as the cause of bribery (Mark, 2012