Kanaya Malika Putri, . (2025) EFEKTIVITAS SISTEM WHISTLEBLOWING UNTUK PENCEGAHAN FRAUD PADA PERUSAHAAN. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
Fraud remains a persistent issue in Indonesian corporations despite existing internal controls. The whistleblowing system is a key prevention tool, yet its effectiveness is influenced by organizational and contextual factors. This study aims to analyze the determinants of whistleblowing system effectiveness in fraud prevention and its role in supporting Good Corporate Governance. Using a qualitative approach with a systematic literature review of studies published between 2019 and 2025, the analysis reveals five critical factors: ethical culture, managerial support, whistleblower protection, internal audit quality, and system integration within GCG. These elements form an ecosystem that enables early fraud detection. The study concludes that whistleblowing can function effectively when supported by an ethical and responsive organizational environment. Future research should adopt empirical methods such as case studies to capture real-world whistleblowing practices and overcome the current reliance on secondary data.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102041] [Pembimbing: Suparna Wijaya] [Penguji 1: Ferry Irawan] [Ketua Penguji: Akhmad Saebani] |
| Uncontrolled Keywords: | Whistleblowing System, Fraud Prevention, Organizational Culture, Internal Control, Good Governance. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | KANAYA MALIKA PUTRI |
| Date Deposited: | 07 Sep 2025 12:14 |
| Last Modified: | 07 Sep 2025 12:14 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37621 |
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