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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Titania Nur Wahyuningtiyas
Program Studi Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System Syahrani Wangi Puspita; Titania Nur Wahyuningtiyas; Fella Ardina Cahyani; Feni Haryani; Kartika Pradana Suryatimur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.037 KB) | DOI: 10.31959/jm.v11i2.1204

Abstract

Fraud is an act that is against morals and ethics. Corruption is a part of illegal acts that are very detrimental to the economy. However, there are still many acts of corruption that occur with various backgrounds in various fields. Determine the effectiveness of the application of the Whistleblowing System with anonymous reporting become aims from this study, using the accumulated literature review method and descriptive analysis of previous journals. Anonymous reporting that maintains the confidentiality and privacy of the reporter is able to support the effectiveness of the application of the whistleblowing system by increasing the interest and courage of the reporter to report the violations they find and suspect. The results of this study indicate that the effectiveness of the implementation of  whistleblowing  system with anonymous reporting can reduce the number of corruption and fraud committed in companies and within the government. Supported by previous research, anonymous reporting can provide courage for whistleblowers when disclosing fraud, because feeling safe, feeling protected is the reason for believing that the reporter can become a whistleblower whose identity is well hidden compared to reporting fraud by revealing his identity. The implementation of an increasingly sophisticated whistleblowing system with the help of technology, is able to increase the number of investigations and settlements of fraudulent acts that occur within companies or government agencies.
Co-Authors Fella Ardina Cahyani Feni Haryani Suryatimur, Kartika Pradana Syahrani Wangi Puspita