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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Benny Marciano
Universitas Pancasila
Economics, Econometrics & Finance

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Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur Benny Marciano; Ardiansyah Syam; Suyanto Suyanto; Nurmala Ahmar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p313-324

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.
Co-Authors M. ARDIANSYAH SYAM Nurmala Ahmar Suyanto Suyanto