Peranan Akuntan Forensik, Pentingnya Pengacara Dan Pendapat Hakim Dalam Peradilan Untuk Menginvestigasi Dan Mengungkapkan Kasus Korupsi Di Indonesia

  

LAMPIRAN

Lampiran 1. Indeks Persepsi Korupsi Indonesia Tahun 2010

  No Kota

  IPK

  1 Denpasar

  6.71

  2 Tegal

  6.26

  3 Surakarta

  6.00

  4 Yogyakarta

  5.81

  5 Manokwari

  5.81

  6 Gorontalo

  5.69

  7 Tasikmalaya

  5.68

  8 Balikpapan

  5.58

  9 Kediri

  5.56

  10 Lhokseumawe

  5.55

  11 Sampit

  5.55

  12 Tenggarong

  5.41

  13 Mataram

  5.39

  14 Manado

  5.35

  15 Ambon

  5.29

  16 Banjarmasin

  5.20

  17 Kendari

  5.20

  18 Sibolga

  5.15

  19 Palu

  5.10

  20 Padang

  5.07

  21 Purwokerto

  5.06

  22 Bandung

  5.04 (Sumber: http://www.ti.or.id/ )

  Total sampel : 9237 responden Jumlah kota yang di survey : 50 kota Table kota-kota yang disurvei dan skor IPK Indonesia, diurut dari skor tetinggi sampai skor terendah (Rentang indeks 0-10, 0= dipersepsikan sangat korup, 10= sangat bersih).

  Lampiran 2. Indeks Persepsi Korupsi Indonesia Tahun 2008

  No Kota

  IPK

  1 Yogyakarta

  6.43

  2 Palangkaraya

  6.1

  3 Banda Aceh

  5.87

  4 Jambi

  5.57

  5 Mataram

  5.41

  6 Surakarta

  5.35

  7 Tasikmalaya

  5.12

  8 Banjarmasin

  5.11

  9 Samarinda

  5.03

  10 Pangkal Pinang

  5.03

  11 Ternate

  5.01

  12 Jayapura

  5.01

  13 Malang

  5.00

  14 Jember

  4.96

  15 Kediri

  4.90

  16 Balikpapan

  4.86 (Sumber: http://www.ti.or.id/)

  Total sampel : 2371 responden Jumlah kota yang disurvei : 50 kota Table kota-kota yang disurvei dan skor IPK Indonesia diurut dari skor tertinggi sampai terendah (Rentang indeks 0-10, 0= dipersepsikan sangat korup, 10= sangat bersih)

  Lampiran 3. Persepsi Korupsi Negara-Negara di Dunia Tahun 2009 No.

  7.1

  6.9

  24

  24 France

  7

  22

  23 Saint Lucia

  7

  22

  22 Qatar

  21

  25

  21 Belgium

  7.4

  20

  20 Barbados

  7.5

  19

  19 United States

  7.7

  17

  18 United Kingdom

  25 Chile

  6.7

  17

  30 United Arab Emirates

  32

  33 Spain

  6.1

  32

  32 Israel

  6.4

  31

  31 Saint Vincent and the Grenadines

  6.5

  30

  6.6

  26 Uruguay

  27

  29 Slovenia

  6.6

  27

  28 Estonia

  6.6

  27

  27 Cyprus

  6.7

  25

  7.7

  17 Japan

  Negara Ranking

  3

  8.9

  6

  7 Netherlands

  8.9

  6

  6 Finland

  9

  5

  5 Switzerland

  9.2

  4 Sweden

  8

  9.2

  3

  3 Singapore

  9.3

  2

  2 Denmark

  9.4

  1

  1 New Zealand

  IPK

  8 Australia

  8.7

  7.9

  13 Luxembourg

  16

  16 Austria

  8

  14

  15 Ireland

  8

  14

  14 Germany

  8.2

  12

  8.2

  9 Canada

  12

  12 Hong Kong

  8.6

  11

  11 Norway

  8.7

  8

  10 Iceland

  8.7

  8

  6.1

  34 Dominica

  4.5

  61

  62 Turkey

  4.4

  61

  61 Cuba

  4.5

  56

  60 Slovakia

  4.5

  56

  59 Samoa

  56

  63 Italy

  58 Namibia

  4.5

  56

  57 Malaysia

  4.5

  56

  56 Latvia

  4.7

  55

  55 South Africa

  4.8

  54

  4.4

  63

  4.9

  66

  71

  72 FYR Macedonia

  3.8

  71

  71 Bulgaria

  3.9

  69

  70 Montenegro

  3.9

  69

  69 Ghana

  4.1

  68 Kuwait

  4.3

  4.1

  66

  67 Georgia

  4.1

  66

  66 Croatia

  4.2

  65

  65 Tunisia

  4.3

  63

  64 Saudi Arabia

  54 Seychelles

  52

  34

  39 Brunei Darussalam

  5.4

  42

  42 Mauritius

  5.5

  39

  41 Korea (South)

  5.5

  39

  40 Oman

  5.5

  39

  5.6

  43

  37

  38 Taiwan

  5.6

  37

  37 Botswana

  5.8

  35

  36 Puerto Rico

  5.8

  35

  35 Portugal

  5.9

  43 Costa Rica

  5.3

  53 Lithuania

  5.1

  4.9

  52

  52 Czech Republic

  5

  49

  51 Poland

  5

  49

  50 Jordan

  5

  49

  49 Bhutan

  46

  44 Macau

  48 Hungary

  5.1

  46

  47 Cape Verde

  5.1

  46

  46 Bahrain

  5.2

  45

  45 Malta

  5.3

  43

  3.8

  73 Greece

  95

  3 100 Dominican Republic

  99

  99 Bosnia and Herzegovina

  3.1

  97

  98 Sri Lanka

  3.1

  97

  97 Liberia

  3.2

  96 Vanuatu

  3 101

  3.2

  95

  95 Albania

  3.3

  89

  94 Rwanda

  3.3

  89

  93 Morocco

  3.3

  89

  99

  Jamaica

  3.3

  3 106

  Algeria 111

  2.9 111

  Niger 106

  2.9 110

  Gambia 106

  2.9 109

  Gabon 106

  2.9 108

  Benin 106

  2.9 107

  Argentina 106

  99

  99

  Zambia

  3 105

  99

  Tonga

  3 104

  99

  Senegal

  3 103

  99

  Madagascar

  3 102

  92 Moldova

  89

  71

  3.7

  79

  81 Swaziland

  3.6

  79

  80 China

  3.6

  79

  79 Burkina Faso

  3.7

  75

  78 Suriname

  75

  82 Trinidad and Tobago

  77 Peru

  3.7

  75

  76 Colombia

  3.7

  75

  75 Brazil

  3.8

  71

  74 Romania

  3.8

  3.6

  79

  91 Mexico

  87 Panama

  3.3

  89

  90 Malawi

  3.3

  89

  89 Lesotho

  3.4

  84

  88 Thailand

  3.4

  84

  3.4

  3.6

  84

  86 India

  3.4

  84

  85 Guatemala

  3.4

  84

  84 El Salvador

  3.5

  83

  83 Serbia

  2.8

  112 Djibouti 111

  Nigeria 130

  Belarus 139

  2.4 140

  Bangladesh 139

  2.5 139

  Uganda 130

  2.5 138

  2.5 137

  Pakistan 139

  Nicaragua 130

  2.5 136

  Mozambique 130

  2.5 135

  Mauritania 130

  2.5 134

  Maldives 130

  2.4 141

  2.4 142

  Libya 130

  2.2 147

  Sierra Leone 146

  2.2 150

  Russia 146

  2.2 149

  Kenya 146

  2.2 148

  Ecuador 146

  Cameroon 146

  Philippines 139

  2.3 146

  Nepal 143

  2.3 145

  Comoros 143

  2.3 144

  Azerbaijan 143

  2.4 143

  2.5 133

  2.5 132

  2.8 113

  Sao Tome and Principe 111

  2.7 121

  Armenia 120

  2.8 120

  Togo 111

  2.8 119

  Solomon Islands 111

  2.8 118

  2.8 117

  2.7 122

  Mali 111

  2.8 116

  115 Kiribati 111

  2.8

  Indonesia 111

  2.8 114

  Egypt 111

  Bolivia 120

  Ethiopia 120

  Lebanon 130

  Guyana 126

  2.5 131

  Honduras 130

  2.6 130

  Tanzania 126

  2.6 129

  Syria 126

  2.6 128

  2.6 127

  2.7 123

  Eritrea 126

  2.7 126

  Vietnam 120

  2.7 125

  Mongolia 120

  2.7 124

  Kazakhstan 120

  2.2

  151 Timor-Leste 146

  1.8 174

  Burundi 168

  1.8 169

  Equatorial Guinea 168

  1.8 170

  Guinea 168

  1.8 171

  Haiti 168

  1.8 172

  Iran 168

  1.8 173

  Turkmenistan 168

  Uzbekistan 174

  Venezuela 162

  1.7 175

  Chad 175

  1.6 176

  Iraq 176

  1.5 177

  Sudan 176

  1.5 178

  Myanmar 178

  1.4 179

  Afghanistan 179

  1.3 180

  Somalia 180

  1.9 168

  1.9 167

  2.2 152

  2.1 158

  Ukraine 146

  2.2 153

  Zimbabwe 146

  2.2 154

  Côte d´Ivoire 154

  2.1 155

  Papua New Guinea 154

  2.1 156

  Paraguay 154

  2.1 157

  Yemen 154

  Cambodia 158

  Kyrgyzstan 162

  2 159

  Central African Republic 158

  2 160

  Laos 158

  2 161

  Tajikistan 158

  2 162

  Angola 162

  1.9 163 Congo Brazzaville 162 1.9 164 Democratic Republic of Congo 162

  1.9 165

  Guinea-Bissau 162

  1.9 166

  1.1

  Lampiran 4. Indeks Persepsi Korupsi Negara-Negara di Dunia Tahun 2010

  15

  12 Luxembourg

  11

  8.5

  13 Hong Kong

  13

  8.4

  14 Ireland

  14

  8.0

  15 Austria

  15

  7.9

  16 Germany

  7.9

  11

  17 Barbados

  17

  7.8

  18 Japan

  17

  7.8

  19 Qatar

  19

  7.7

  20 United Kingdom

  20

  7.6

  21 Chile

  21

  8.5

  11 Iceland

  No. Negara Rangking

  4

  IPK

  1 Denmark

  1

  9.3

  2 New Zealand

  1

  9.3

  3 Singapore

  1

  9.3

  4 Finland

  4

  9.2

  5 Sweden

  9.2

  8.6

  6 Canada

  6

  8.9

  7 Netherlands

  7

  8.8

  8 Australia

  8

  8.7

  9 Switzerland

  8

  8.7

  10 Norway

  10

  7.2

  22 Belgium

  37

  39

  39 Korea (South)

  5.5

  38

  38 Brunei

  5.6

  37 Malta

  40 Mauritius

  5.7

  36

  36 Bhutan

  5.8

  33

  35 Taiwan

  5.4

  39

  33

  41

  45

  45 Cape Verde

  5.2

  44

  44 Dominica

  5.3

  43 Poland

  5.4

  5.3

  41

  42 Oman

  5.3

  41

  41 Costa Rica

  5.8

  34 Puerto Rico

  22

  25 France

  27 Slovenia

  6.5

  26

  26 Estonia

  6.8

  25

  6.9

  6.4

  24

  24 Uruguay

  7.1

  22

  23 United States

  7.1

  27

  28 Cyprus

  5.8

  30

  33

  33 Botswana

  6.0

  32

  32 Portugal

  6.1

  31 Spain

  28

  6.1

  30

  30 Israel

  6.3

  28

  29 United Arab Emirates

  6.3

  5.1

  46 Lithuania

  91

  91

  63 Gambia

  3.2

  91

  62 Djibouti

  3.2

  61 Bosnia and Herzegovina

  64 Guatemala

  4.3

  59

  60 Slovakia

  4.3

  59

  59 Latvia

  3.2

  91

  56

  91

  98

  69 Egypt

  3.1

  98

  68 Burkina Faso

  3.2

  67 Swaziland

  3.2

  3.2

  91

  66 Sri Lanka

  3.2

  91

  65 Kiribati

  4.4

  58 Turkey

  46

  49 Seychelles

  51 Jordan

  4.7

  50

  50 Hungary

  4.8

  49

  4.9

  4.7

  48

  48 Bahrain

  5.0

  46

  47 Macau

  5.0

  50

  52 Saudi Arabia

  4.4

  54

  56

  57 Namibia

  4.4

  56

  56 Malaysia

  4.5

  55 South Africa

  50

  4.5

  54

  54 Kuwait

  4.6

  53

  53 Czech Republic

  4.7

  3.1

  70 Mexico

  88 Mali 116

  2.8

  84 Kosovo 110

  2.8

  85 Solomon Islands 110

  2.8

  86 Ethiopia 116

  2.7

  87 Guyana 116

  2.7

  2.7

  82 Gabon 110

  89 Mongolia 116

  2.7

  90 Mozambique 116

  2.7

  91 Tanzania 116

  2.7

  92 Vietnam 116

  2.7

  93 Armenia 123

  2.8

  2.8

  98

  75 Algeria 105

  3.1

  71 Dominican Republic 101

  3.0

  72 Sao Tome & Principe 101

  3.0

  73 Tonga 101

  3.0

  74 Zambia 101

  3.0

  2.9

  81 Bolivia 110

  76 Argentina 105

  2.9

  77 Kazakhstan 105

  2.9

  78 Moldova 105

  2.9

  79 Senegal 105

  2.9

  80 Benin 110

  2.8

  2.6

  94 Eritrea 123

  2.5 102

  2.3 114 Mauritania 143 2.3 115 Pakistan 143 2.3 116 Cameroon 146 2.2 117 Côte d'Ivoire 146

  Maldives 143

  2.4 113

  2.4 106 Honduras 134 2.4 107 Nigeria 134 2.4 108 Philippines 134 2.4 109 Sierra Leone 134 2.4 110 Togo 134 2.4 111 Ukraine 134 2.4 112 Zimbabwe 134

  Bangladesh 134

  2.4 105

  2.5 103 Uganda 127 2.5 104 Azerbaijan 134

  Timor-Leste 127

  2.5 100 Nicaragua 127 2.5 101 Syria 127

  2.6

  99 Lebanon 127

  2.5

  98 Ecuador 127

  2.5

  97 Belarus 127

  2.6

  96 Niger 123

  2.6

  95 Madagascar 123

  2.2

  118 Haiti 146

  2.2 119 Iran 146 2.2 120 Libya 146 2.2 121 Nepal 146 2.2 122 Paraguay 146 2.2 123 Yemen 146 2.2 124 Cambodia 154 2.1 125 Central African Republic 154

  2.1 126

  Comoros 154

  2.1 127 Congo-Brazzaville 154 2.1 128 Guinea-Bissau 154

  2.1 129

  Kenya 154

  2.1 130 Laos 154 2.1 131 Papua New Guinea 154 2.1 132 Russia 154 2.1 133 Tajikistan 154 2.1 134 Democratic Republic of the Congo 164 2.0 135 Guinea 164 2.0 136 Kyrgyzstan 164

  2.0 137

  Venezuela 164

  2.0 138 Angola 168 1.9 139 Equatorial Guinea 168 1.9 140 Burundi 170 1.8 141 Chad 171

  1.7

  142 Sudan 172

  1.6 143 Turkmenistan 172 1.6 144 Uzbekistan 172 1.6 145 Iraq 175 1.5 146 Afghanistan 176 1.4 147 Myanmar 176 1.4 148 Somalia 178

  1.1

  Lampiran 5. Indeks Persepsi Korupsi Negara-Negara di Dunia Tahun 2011

  24 Amerika Serikat

  25

  7

  27 Uruguay

  25

  7

  26 Saint Lucia

  25

  7

  25 Prancis

  24

  7.1

  22

  6.8

  7.2

  23 Qatar

  22

  7.2

  22 Chili

  21

  7.3

  21 Bahamas

  19

  7.5

  20 Irlandia

  28 Emirat Arab

  28

  7.5

  32

  5.8

  37 Saint Vincent and the Grenadines

  36

  5.8

  36 Israel

  35

  5.9

  35 Slovenia

  32

  6.1

  34 Taiwan

  6.1

  29 Estonia

  33 Portugal

  32

  6.1

  32 Bostwana

  31

  6.2

  31 Spanyol

  30

  6.3

  30 Siprus

  29

  6.4

  19

  19 Belgia

  No. Negara

  5 Singapura

  8

  8.8

  8 Australia

  7

  8.9

  7 Belanda

  6

  9

  6 Norwegia

  5

  9.2

  4

  8.8

  9.3

  4 Swedia

  2

  9.4

  3 Finlandia

  2

  9.4

  2 Denmark

  1

  9.5

  1 Selandia Baru

  IPK Rangking

  9 Swiss

  8

  16

  14

  7.8

  18 Inggris

  16

  7.8

  17 Barbados

  16

  7.8

  16 Austria

  14

  8

  15 Jepang

  8

  10 Kanada

  14 Jerman

  13

  8.3

  13 Islandia

  12

  8.4

  12 Hong Kong

  11

  8.5

  11 Luxemburg

  10

  8.7

  36

  38 Bhutan

  64 Georgia

  68 Slovakia

  66

  4

  67 Montenegro

  66

  4

  66 Kroasia

  64

  4.1

  65 Afrika Selatan

  64

  4.1

  61

  66

  4.2

  63 Turkey

  61

  4.2

  62 Latvia

  61

  4.2

  61 Kuba

  60

  4.3

  60 Malaysia

  57

  4.4

  4

  69 Ghana

  57

  3.8

  3.5

  78 Lesotho

  77

  3.5

  77 Gambia

  75

  3.6

  76 Romania

  75

  3.6

  75 China

  73

  74 Tunisia

  3.9

  73

  3.8

  73 Brazil

  69

  3.9

  72 Samoa

  69

  3.9

  71 FYR Macedonia

  69

  3.9

  70 Italy

  69

  59 Saudi Arabia

  4.4

  5.7

  5.4

  5.1

  47 Macau

  46

  5.1

  46 Bahrain

  44

  5.2

  45 Dominica

  44

  5.2

  44 Brunei Darussalam

  43

  43 Korea Selatan

  48 Mauritus

  41

  5.5

  42 Polandia

  41

  5.5

  41 Cape Verde

  39

  5.6

  40 Puerto Rico

  39

  5.6

  39 Malta

  38

  46

  5.1

  58 Namibia

  50

  57

  4.4

  57 Chezh Republic

  56

  4.5

  56 Yordania

  54

  4.6

  55 Kuwait

  54

  4.6

  54 Hungaria

  4.8

  46

  53 Seychelles

  50

  4.8

  52 Oman

  50

  4.8

  51 Lithuania

  50

  4.8

  50 Costa Rica

  49

  5

  49 Rwanda

  77

  79 Vanuatu

  3.1

  91 Bosnia Herzegovina

  32

  91

  92 Liberia

  32

  91

  93 Trinidad and Tobago

  32

  91

  94 Zambia

  32

  91

  95 Albania

  95

  3.3

  96 India

  3.1

  95

  97 Kiribati

  3.1

  95

  98 Swaziland

  3.1

  95

  99 Tonga

  3.1

  95 100 Argentina 3 100 101 Benin 3 100 102 Burkina Faso 3 100 103 Djibouti 3 100 104 Gabon 3 100

  105 Indonesia 3 100

  106 Madagaskar 3 100 107 Malawi 3 100 108 Mexico 3 100 109 Sao Tome & Principe 3 100 110 Suriname 3 100 111 Tanzania 3 100 112 Algeria

  86

  90 Sri Langka

  3.5

  3.4

  77

  80 Colombia

  3.4

  80

  81 El Salvador

  3.4

  80

  82 Greece

  3.4

  80

  83 Maroko

  3.4

  80

  84 Peru

  80

  86

  85 Thailand

  3.4

  80

  86 Bulgaria

  3.3

  86

  87 Jamaica

  3.3

  86

  88 Panama

  3.3

  86

  89 Serbia

  3.3

  2.9 112 113 Egypt 2.9 112 114 Kosovo 2.9 112 115 Moldova 2.9 112 116 Senegal 2.9 112 117 Vietnam 2.9 112 118 Bolivia 2.8 118 119 Mali 2.8 118

  120 Bangladesh 2.7 120 121 Ecuador 2.7 120 122 Ethiopia 2.7 120 123 Guatemala 2.7 120 124 Iran 2.7 120 125 Kazakhstan 2.7 120 126 Mongolia 2.7 120 127 Mozambique 2.7 120 128 Solomon Island 2.7 120 129 Armenia 2.6 129 130 Republik Dominica 2.6 129 131 Honduras 2.6 129 132 Filiphina 2.6 129 133 Syiria 2.6 129 134 Cameroon 2.5 134 135 Eritrea 2.5 134 136 Guyana 2.5 134 137 Lebanon 2.5 134 138 Maldives 2.5 134 139 Nicaragua 2.5 134 140 Niger 2.5 134 141 Pakistan 2.5 134 142 Sierra Leone 2.5 134 143 Azerbaijan 2.4 143 144 Belarus 2.4 143 145 Comoros 2.4 143 146 Mauritania 2.4 143 147 Nigeria 2.4 143 148 Russia 2.4 143 149 Timor-Leste 2.4 143 150 Togo 2.4 143 151 Uganda 2.4 143 152 Tajikistan 2.3 152 153 Ukraina 2.3 152 154 Republik Afrika Tengah 2.2 154 155 Republik Congo 2.2 154 156 Cote d'Ivoire 2.2 154 157 Guinea-Bissau 2.2 154 158 Kenya 2.2 154 159 Laos 2.2 154 160 Nepal 2.2 154

  161 Papua New Guinea 2.2 154 162 Paraguay 2.2 154 163 Zimbabwe 2.2 154 164 Kamboja 2.1 164 165 Guinea 2.1 164 166 Kyrgystan 2.1 164 167 Yaman 2.1 164 168 Angola

  2 168 169 Chad 2 168 170 Democratic Republic of the Congo 2 168 171 Libya 2 168 172 Burundi

  1.9 172 173 Equatorial guinea 1.9 172 174 Venezuela 1.9 172 175 Haiti 1.8 175 176 Iraq 1.8 175 177 Sudan 1.6 177 178 Turkmenistan 1.6 177 179 Uzbekistan 1.6 177 180 Afganistan 1.5 180 181 Myanmar 1.5 180 182 Korea Utara

  1 182 183 Somalia 1 182

  (Sumber: Transparancy Internasional