Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System

Authors

  • Syahrani Wangi Puspita Program Studi Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang
  • Titania Nur Wahyuningtiyas Program Studi Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang
  • Fella Ardina Cahyani Program Studi Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang
  • Feni Haryani Program Studi Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang
  • Kartika Pradana Suryatimur Program Studi Akuntansi, Fakultas Ekonomi Universitas Tidar, Magelang

DOI:

https://doi.org/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.

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Published

2022-12-01

Issue

Vol. 11 No. 2 (2022)

Section

Articles

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