Jurnal Akuntansi Multiparadigma (Dec 2022)

PELUANG DAN TANTANGAN WHISTLEBLOWING DALAM MEMERANGI KORUPSI

  • Dian Mahardikasari,
  • Bernadia Linggar Yekti Nugraheni

DOI
https://doi.org/10.21776/ub.jamal.2022.13.3.35
Journal volume & issue
Vol. 13, no. 3
pp. 472 – 491

Abstract

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Abstrak – Peluang dan Tantangan Whistleblowing dalam Memerangi Korupsi Tujuan Utama - Penelitian ini bertujuan menggali peluang dan tantangan whistleblowing dalam memerangi korupsi. Metode - Penelitian ini menggunakan metode studi kasus exploratory. Adapun wawancara dilakukan kepada 12 orang informan yang bekerja di inspektorat. Temuan Utama - Logika institusional atas aduan korupsi, penyalahgunaan aset, dan accounting fraud telah tertanam sebelum mekanisme whistleblowing terbentuk. Penyampaian dan tindak lanjut aduan pada saat itu belum dilakukan berdasarkan standar tertentu. Reformasi birokrasi telah mengubah paradigma penyelenggaraan pemerintahan. Implikasi Teori dan Kebijakan – Peluang dan tantangan whistleblowing dapat dijadikan pertimbangan memerangi korupsi. Whistleblowing diharapkan mampu mencegah kerugian negara yang lebih besar, meningkatkan kualitas laporan keuangan, dan mengakselerasi tercapainya sasaran reformasi birokrasi. Kebaruan Penelitian – Penelitian menggunakan institusional logics dari perspektif individual, lingkungan, dan organisasi untuk menggali peluang dan tantangan whistleblowing. Abstract – The Opportunities and Challenges of Whistleblowing in Fighting Corruption Main Purpose - This study explores whistleblowing opportunities and challenges in fighting corruption. Method - This study used an exploratory case study method. The interviews were conducted with 12 informants who worked at the inspectorate. Main Findings - The institutional logic for complaints of corruption, misuse of assets, and accounting fraud had been ingrained before the whistleblowing mechanism was formed. Submission and follow-up of complaints at that time were not based on specific standards. Bureaucratic reform has changed the paradigm of governance. Theory and Practical Implications – Whistleblowing opportunities and challenges can be considered in fighting corruption. Whistleblowing is expected to prevent more significant state losses, improve the quality of financial reports, and accelerate the achievement of bureaucratic reform targets. Novelty – This study uses institutional logic from individual, environmental, and organizational perspectives to explore opportunities and challenges of whistleblowing.

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