Jurnal Ilmiah Akuntansi dan Bisnis
Vol 18 No 1 (2023)

Weton: Reflections on Employee Interests to Become a Whistleblower

Lilik Purwanti (Fakultas Ekonomi dan Bisnis Universitas Brawijaya)
Soelchan Arief Effendi (Faculty of Economics and Business, Universitas Brawijaya, Indonesia)



Article Info

Publish Date
31 Jan 2023

Abstract

This study aims to reveal the employee's interest in reporting fraudulent acts in the Universitas Brawijaya Academic Business Entity and analyzes the employee's interest based on the weton. Informants include the director, deputy director, financial manager, treasurer, and administrative staff. This qualitative research was conducted through unstructured interviews as well as documentation methods to obtain information about weton from informants. This study found that some employees were interested and some were not. Whistleblowers with weton Rebo Pon, Akad Pahing, Sênin lêgi and Rêbo lêgi consider reporting fraud an obligation and a moral responsibility because it harms the organization. On the other hand, the whistleblowers with weton Kêmis pon and Sêtu kliwon feel uncomfortable, sorry, and afraid to report. The work environment and family form a character that encourages a person's interest in becoming a whistleblower. Keywords: weton, fraud, employee interest, whistleblower

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...