Whistleblowing Systems as an Initial Effort to Prevention and Detection of Fraud

DOI

10.2991/aicar-18.2019.6How to use a DOI?

Keywords

Perception; Whistleblowing Systems; Fraud

Abstract

Fraud is a factor that has a negative impact on the financial condition of a business entity. In practice, fraud is often found in the form of abuse of interest or a conflict of interest, corruption, bribery, illegal gratuities and others. Fraud often occurs in government agencies and private institutions, especially in Indonesia. This study aimed to determine the employee’s understanding of PT Pertamina (Persero) TBBM Baubau about Whistleblowing Systems as an effort to prevent and detect of fraud, and to understand the process, handling and protection of whistleblower and reported. The Data collection was done by using survey method through questionnaire. Determination of the number of samples using the Slovin formula but PT Pertamina Persero TBBM Baubau gives a limit to the number of respondents who filled out the questionnaire, namely a number of 35 respondents. This is a policy given by the company so that researchers can continue the research. The data analysis using qualitative descriptive. The result of this study showed that the majority of employees understand the meaning of fraud in the sector of State-Owned Enterprises (SOEs). Employees agree that fraud is unlawful acts. Therefore, the role of the whistleblowing system is needed as an effort to prevent and detect fraud in an agency. Moreover, most employee hope the real support from the government to protect whistleblowers. In addition, most respondents stated that there is a need for real support from the government to protect whistleblowers.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Endang Tri Pratiwi
AU  - Rudi Abdullah
AU  - La Ode Dedi Abdullah
PY  - 2019/02
DA  - 2019/02
TI  - Whistleblowing Systems as an Initial Effort to Prevention and Detection of Fraud
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 22
EP  - 26
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.6
DO  - 10.2991/aicar-18.2019.6
ID  - Pratiwi2019/02
ER  -