Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur

Authors

  • Benny Marciano Universitas Pancasila
  • Ardiansyah Syam Universitas Pancasila
  • Suyanto Suyanto Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta
  • Nurmala Ahmar Universitas Pancasila

DOI:

https://doi.org/10.32493/JABI.v4i3.y2021.p313-324

Keywords:

Fraud, Prevention, Whistleblowing system

Abstract

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.

Author Biographies

Benny Marciano, Universitas Pancasila

Internal Audit Department

Ardiansyah Syam, Universitas Pancasila

Acconting

Suyanto Suyanto, Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta

Accounting

Nurmala Ahmar, Universitas Pancasila

Accounting

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Published

2021-12-05

Issue

Vol. 4 No. 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Section

Articles

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