Evaluasi Penerapan Whistleblowing System dalam Mencegah Terjadinya Fraud: Studi Pada PT Bank Pembangunan Daerah Nusa Tenggara Timur

https://doi.org/10.22146/abis.v11i4.89600

Dessy Juliantri Radja Gae(1*), Aviandi Okta Maulana(2)

(1) Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk mengevaluasi pemanfaatan sistem whistleblowing di Bank NTT sebagai salah satu cara mencegah terjadinya fraud di perusahaan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus untuk memperoleh informasi mendalam terkait penerapan dan pemanfaatan sistem whistleblowing di Bank NTT. Temuan penelitian menunjukkan bahwa penerapan sistem whistleblowing di Bank NTT terjadi karena adanya tekanan yang diberikan oleh regulator melalui peraturan yang diterbitkan berdasarkan Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 39/POJK 03/2019. Penerapan sistem whistleblowing di Bank NTT juga terjadi karena adanya kepercayaan terhadap nilai moral dan budaya perusahaan. Tekanan dari organisasi sejenis yang telah menerapkan sistem whistleblowing tidak menjadi faktor yang menyebabkan Bank NTT menerapkan sistem whistleblowing. Sistem whistleblowing dinilai pihak internal sangat membantu perusahaan dalam mengungkap dan mencegah terjadinya fraud yang ada di lingkungan kerja dan unit bisnis yang dimiliki perusahaan. Hasil penelitian ini diharapkan dapat menjadi masukan bagi Bank NTT dalam memaksimalkan penggunaan sistem whistleblowing melalui pihak internal perusahaan.


Keywords


Sistem Whistleblowing, Pencegahan Fraud, Whistleblowing Internal, Penerapan Sisten Whistleblowing

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DOI: https://doi.org/10.22146/abis.v11i4.89600

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