Jurnal Akuntansi dan Pajak
Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021

Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika

Ary Satyasmoko (Universitas Airlangga)
Tjiptohadi Sawarjuwono (Universitas Airlangga)



Article Info

Publish Date
31 Jul 2021

Abstract

This study aims to explain the whistleblowng system in handling ethics wrongdoings. Ethics wrongdoings happened because of the absence of internal controls such as whistleblowing system. Whistleblowing system excourages and helps whistleblower in reporting wrongdoings related to ethics. Hence it is necessary to apply some elements of whistleblowing system to a company. Some elements include the implementation statement, reporting range, procedure, whistleblower protection, mechanism of whistleblowing system, and effectivity will be analyzed. Therefore, the implication about the verdict of whistleblowing system will also be explained. These elements will be used to examine three companies’whistleblowing system. These companies are PT. Pertamina, PT. Telkom and PT. BCA from 2016 to 2019 using library research method.

Copyrights © 2021






Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...