Whistleblowing dan Korupsi Pada Sektor Publik: A Systematic Review

Anissa Dinar Paraswansa (Program Studi Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Jawa Tengah, Indonesia)
Dwi Cahyo Utomo (Program Studi Magister Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Jawa Tengah, Indonesia)

Jurnal Akademi Akuntansi (JAA)
Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)

Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only. Purpose: This research aims to identify the factors that influence whistleblowing, and also analyze the impact and consequences of implementing whistleblowing in combating corruption in the public sector. Methodology/approach: This research is a qualitative study using the Systematic Review method to examine 26 research articles guided by the PRISMA protocol. Findings: The results show that there are two factors that influence an individual's decision to do whistleblowing, first, the factors that encourage individuals to whistleblowing consist of rewards, ethical awareness, and organizational support, second, factors inhibiting an individual's decision to whistleblowing consist of fear of retaliation, lack of legal protection, lack of trust in the reporting system, and the absence of education and training regarding the importance of whistleblowing. Meanwhile, whistleblowing has a positive impact on preventing and combating corruption. Then, whistleblowing can also increase organizational transparency and accountability, while whistleblowers often face negative consequences, such as demotion, dismissal, blacklisting, and receiving negative responses from the organization. Practical and Theoretical contribution/Originality: This research contributes to providing additional insight for policy makers in developing and improving anti-corruption policies in the context of whistleblowing in the public sector. Research Limitation: The limitations of this research are that in this study there were only 26 articles studied and the database source was limited to Scopus only.