WHISTLEBLOWING PADA INDUSTRI PERBANKAN DI INDONESIA
DOI:
https://doi.org/10.35129/simak.v19i02.238Keywords:
Whistleblowing, Fraud, Perbankan, Internal FraudAbstract
This study aims to analyze the effect of whistleblowing hotline on internal fraud in the banking industry in Indonesia and to further examine whether the whistleblowing hotline can limit fraud. Observations were made over a period of 10 years. The sample in this study was 270 banking companies listed on the Indonesia Stock Exchange (IDX) which were determined through purposive sampling technique. The research data uses the company's annual report for the 2010-2019 period obtained from the Indonesia Stock Exchange (IDX) and Good Corporate Governance data obtained from the company's official website. The analytical method used is linear regression using SPSS software. The results showed that the whistleblowing hotline had a significant negative effect on internal fraud. However, in order for the whistleblowing hotline to run effectively, adequate resources are needed in managing the hotline and definite legal protection for whistleblowers.
Downloads
References
Anandya, C. R., & Werastuti, D. N. S. (2020). Pengaruh Whistleblowing System, Budaya Organisasi, dan Moralitas Individu Terhadap Pencegahan Fraud pada PT Pelabuhan Indonesia III (Persero) Benoa Bali. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 185-194.
Association of Certified Fraud Examiners (ACFE). (2010). Report to the Nations on Occupational Fraud and Abuse. Association of Certified Fraud Examiners. Austin: ACFE.
Association of Certified Fraud Examiners (ACFE). (2012). Report to the Nations on Occupational Fraud and Abuse. Austin, TX: ACFE.
Association of Certified Fraud Examiners (ACFE). (2018). Report to The Nations 2018 Global Study on Occupational Fraud and Abuse, Asia-Pasific Edition. United State of America: ACFE.
Bank Indonesia. (2011). Surat Edaran Bank Indonesia Nomor 13/28/DPNP Tahun 2011 Tentang Penerapan Strategi Anti Fraud bagi Bank Umum. Bank Indonesia: Jakarta.
Cressey, D. R. (1973). Other People’s Money: A Study in the Social Psychology of Embezzlement. Montclair: Patterson Smith.
Karyono. (2013). Forensic Fraud. Yogyakarta: CV Andi Offset.
Komite Nasional Kebijakan Governance. (2008). Pedoman Sistem Pelaporan Pelanggaran – SPP (Whistleblower System – WBS). Jakarta: Komite Nasional Kebijakan Governance.
Laming, R. F., Setiawan, A., & Saleh, H. (2019). The Effect Of Whistleblowing Hotline, Surprise Audit, and the Independence of Audit Committee on Internal Fraud: Facts of Banking Companies in Indonesia. International Journal of Advanced Engineering Research and Science (IJAERS), 6(12), 401-406.
Peltier-Rivest, D., & Lanoue, N. (2015). Cutting Fraud Losses in Canadian Organizations. Journal of Financial Crime, 22(3), 295-304.
Priantara, D. (2013). Fraud Auditing & Investigation. Jakarta: Mitra Wacana Media.
Securities and Exchange Commission (SEC). (2011). Implementation of Provisions of Section 21F of the Securities Exchange Act of 1934. Retrieved at http://www.sec.gov/rules/final/2011/34-64545.pdf
Somers, M., & Casal, J. C. (2011). Type of Wrongdoing and Whistle-Blowing: Further Evidence that Type of Wrongdoing Affects the Whistle-Blowing Process. Public Personnel Management, 40(2), 151-163.
Sonnier, B., Lassar, W. M., & Greene, E. (2016). An Examination of the Impact of an Evidentiary Privilege Protecting Corporate Whistleblowers on Intention to Report Wrongdoing. Journal of Accounting, Ethics and Public Policy, 17(2), 287-331.
Tuanakotta, T. M. (2010). Akuntansi Forensik dan Audit Investigasi (Edisi Kedua). Jakarta: Salemba Empat.
Tuanakotta, T. M. (2013). Mendeteksi Manipulasi Laporan Keuangan. Jakarta: Salemba Empat.
Wells, J. T. (2011). Principles of Fraud Examination. John Wiley & Sons: Hoboken, NJ.
Website:
Sukmana, H. J. (2016). Siaran Pers: Tekan Kasus Tindak Pidana Perbankan, OJK Luncurkan Buku "Pahami dan Hindari", https://www.ojk.go.id/id/kanal/perbankan/berita-dan-kegiatan/siaran-pers/Pages/Siaran-Pers-Tekan-Kasus-Tindak-Pidana-Perbankan-OJK-Luncurkan-Buku-Pahami-dan-Hindari.aspx. Diakses 12 Agustus 2018.
