Penerapan Whistleblowing System Dan Dampaknya Terhadap Fraud

Sharon Naomi, 1011031113 (2014) Penerapan Whistleblowing System Dan Dampaknya Terhadap Fraud. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstract

Abstrak Bahasa Indonesia Penelitian ini bertujuan untuk mengetahui penerapan whistleblowing system, serta mengetahui dampak penerapan whistleblowing system terhadap fraud. Penelitian ini dilakukan dengan menggunakan pendekatan pada eksplorasi teori melalui penguatan pada studi literatur. Pengujian data dilakukan dengan analisis kasus-kasus perusahaan yang sudah menerapkan whistleblowing system dan dengan analisis survei-survei yang dilakukan oleh Corruption Perception Index (CPI), Global Corruption Barometer (GCB), dan Association of Certified Fraud Examiners, yang berkaitan dengan fraud, whistleblower, dan whistleblowing system. Hasil penelitian menunjukkan bahwa penerapan whistleblowing system di PT Telekomunikasi Indonesia sudah berjalan dengan baik karena adanya penurunan tingkat fraud dari tahun 2010 hingga tahun 2013. Penurunan tingkat fraud di PT Telekomunikasi Indonesia dapat terjadi karena perusahaan menginvestigasi dan menindaklanjuti kasus fraud yang dilaporkan oleh whistleblower melalui whistleblowing system. Penerapan whistleblowing sytem di Pertamina juga cukup efektif karena dapat mendeteksi tingkat fraud dengan waktu yang relatif cepat. Hasil penelitian lain berkaitan tentang survey-survey yang dilakukan oleh Corruption Perception Index (CPI), Global Corruption Barometer (GCB), dan Association of Certified Fraud Examiners, juga menyebutkan bahwa Indonesia masih rentan terhadap kasus fraud, namun dengan diterapkannya whistleblowing system, dapat mengurangi atau meminimalisir kasus fraud yang terjadi. Kasus fraud akan terus terjadi di Indonesia, namun dengan adanya penerapan whistleblowing system, diharapkan akan mampu mengurangi kasus fraud yang terjadi di perusahaan jika dijalankan dengan efektif, transparan, dan bertanggung jawab. Kata kunci : Whistleblower, Whistleblowing, Whistleblowing System, Fraud. Abstract Bahasa Inggris This research determine to find out the implementation of whistleblowing system, and the impact of the fraud. This research was conducted by using the approach in the exploration of theory through strengthening the study of literature. The testing data was done by analyzing of the cases that already implemented whistleblowing system and by analyzing many surveys that have been done by the Corruption Perception Index (CPI), Corruption Barometer (GCB), and Association of Certified Fraud Examiners, which is related with fraud, whistleblower, and whistleblowing system. The results show that the implementation of whistleblowing system in Telekomunikasi Indonesia is already implemented very well because of the decrease of the fraud in 2010 until 2013. The decrease of the fraud in Telekomunikasi Indonesia could happen because the company investigated and follow up fraud cases that have been declared by whistleblower through whistleblowing system. The implementation of whistleblowing system in Pertamina also effective enough because it can detect fraud with a short time. The other research is related with the surveys that have been done by the Corruption Perception Index (CPI), Global Corruption Barometer (GCB), and Association of Certified Fraud Examiners, explained that Indonesia still vulnerable to the cases of the fraud, however, it can reduce or minimize fraud cases by the implementation of whistleblowing system. Fraud cases will always happen in Indonesia, however, because of the implementation of whistleblowing system, hopefully it could reduce many fraud cases that happened in companies, if it implemented effectively, transparently, and responsibly. Keywords : Whistleblower, Whistleblowing, Whistleblowing System, Fraud.

Item Type:	Other
Subjects:	A General Works = Karya Karya Umum
Divisions:	Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User:	5454287 . Digilib
Date Deposited:	02 Feb 2015 02:54
Last Modified:	02 Feb 2015 02:54
URI:	http://digilib.unila.ac.id/id/eprint/6694

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