PELUANG DAN TANTANGAN WHISTLEBLOWING DALAM MEMERANGI KORUPSI
Abstract
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.
Keywords
Full Text:
PDFReferences
Al-Haidar, F. (2018). Whistleblowing in Kuwait and UK Against Corruption and Misconduct. International Journal of Law and Management, 60(4), 1020-1033. https://doi.org/10.1108/IJLMA-05-2017-0119
Alshurafat, H., Al Shbail, M. O., & Mansour, E. (2021). Strengths and Weaknesses of Forensic Accounting: An Implication on the Socio-Economic Development. Journal of Business and Socio-Economic Development, 1(2), 135–148. https://doi.org/10.1108/jbsed-03-2021-0026
Andreaus, M., Rinaldi, L., Pesci, C., & Girardi, A. (2021). Accountability in Times of Exception: An Exploratory Study of Account-Giving Practices During the Early Stages of the COVID-19 Pandemic in Italy. Journal of Public Budgeting, Accounting and Financial Management, 33(4), 447–467. https://doi.org/10.1108/JPBAFM-06-2020-0091
Antinyan, A., Corazzini, L., & Pavesi, F. (2020). Does Trust in the Government Matter for Whistleblowing on Tax Evaders? Survey and Experimental Evidence. Journal of Economic Behavior and Organization, 171, 77-95. https://doi.org/10.1016/j.jebo.2020.01.014
Atan, R., Alam, M. M., & Said, J. (2017). Practices of Corporate Integrity and Accountability of Non-Profit Organizations in Malaysia. International Journal of Social Economics, 44(12), 2271–2286. https://doi.org/10.1108/IJSE-09-2016-0260
Baraibar-Diez, E., & Odriozola, M. D. (2022). Implementation of Whistleblowing Policies: The Case of Listed Companies in Spain. International Journal of Business Governance and Ethics, 17(1), 79-98. https://doi.org/10.1504/ijbge.2023.127471
Barnabè, F., & Nazir, S. (2021). Investigating the Interplays between Integrated Reporting Practices and Circular Economy Disclosure. International Journal of Productivity and Performance Management, 70(8), 2001–2031. https://doi.org/10.1108/IJPPM-03-2020-0128
Brata, H., Hartiningsih, D. M., & Dosinta, N. F. (2022). Malleable Mental Accounting dan Makna Kebahagiaan selama Pandemi Covid-19. Jurnal Akuntansi Multiparadigma, 13(1), 16–31. https://doi.org/10.21776/ub.jamal.2021.13.1.02
Chang, Y., Wilding, M., & Shin, M. C. (2017). Determinants of Whistleblowing Intention: Evidence from the South Korean Government. Public Performance and Management Review, 40(4), 676-700. https://doi.org/10.1080/15309576.2017.1318761
Darjoko, F. J., & Nahartyo, E. (2017). Efek Tipe Kecurangan dan Anonimitas terhadap Keputusan Investigasi Auditor Internal atas Tuduhan Whistleblowing. Jurnal Akuntansi dan Keuangan Indonesia, 14(2), 202–221. https://doi.org/10.21002/jaki.2017.11
Daurrohmah, E. W., Urumsah, D., & Nustini, Y. (2021). Efektifkah Audit Forensik dengan Dukungan Whistleblowing Digunakan untuk Mendeteksi Suap ? Integritas: Jurnal Anti Korupsi, 7(2), 217–232. https://doi.org/10.32697/integritas.v7i2.795
Dhaliwal, S., Farrar, J., & Hausserman, C. (2022). Rewards and Fear of Being Labeled as Racist: A Tax Fraud Whistleblowing Investigation. Accounting Perspectives, 21(4), 729-757. https://doi.org/10.1111/1911-3838.12296
Dinc, M. S., Atalay, B., Gungormus, A. H., & Kuzey, C. (2018). Accountants’ Whistle-blowing Intentions: The Impact of Affective Organisational Commitment. International Journal of Business Governance and Ethics, 13(1), 15-32. https://doi.org/10.1504/ijbge.2018.10016567
Du, Q., & Heo, Y. (2022). Political Corruption, Dodd–Frank Whistleblowing, and Corporate Investment. Journal of Corporate Finance, 73, 102145. https://doi.org/10.1016/j.jcorpfin.2021.102145
Endarningtyas, O. D., & Chariri, A. (2022). Apakah Sistem Pelaporan Pelanggaran Efektif Mencegah Korupsi? Jurnal Akuntansi Multiparadigma, 13(1), 74–84. https://doi.org/10.21776/ub.jamal.2021.13.1.06
Gholami, H., & Salihu, H. A. (2019). Combating Corruption in Nigeria: The Emergence of Whistleblowing Policy. Journal of Financial Crime, 26(1), 131-145. https://doi.org/10.1108/JFC-10-2017-0102
Gibbs, T. (2020). Whistleblowing: Protection or Discouragement. Journal of Money Laundering Control, 23(3), 591-600. https://doi.org/10.1108/JMLC-03-2020-0031
Herlina, S., & Sudaryati, E. (2020). Pentingnya Penilaian Etis dalam Pengungkapan Skandal Akuntansi. Jurnal Akuntansi Multiparadigma, 11(1), 178-190. https://doi.org/10.21776/ub.jamal.2020.11.1.11
Imawan, A., & Mas’adah, N. (2021). Transformasi Tata Kelola Dana Desa untuk Meningkatkan Pendapatan Desa. Jurnal Akuntansi Multiparadigma, 12(3), 689–710. https:// doi.org/10.21776/ub.jamal.2021.12.3.39
Indayani, I., & Yunisdanur, V. (2020). A Study of Whistleblowing Intentions in Government Sector. Jurnal Reviu Akuntansi Dan Keuangan, 10(2), 285. https://doi.org/10.22219/jrak.v10i2.10269
Kaplan, S. E., Lanier, D., Pope, K. R., & Samuels, J. A. (2020). External Investigators’ Follow-up intentions when Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation. Behavioral Research in Accounting, 32(2), 91-101. https://doi.org/10.2308/BRIA-19-042
Kisworo, J., & Shauki, E. R. (2019). Teori Institusional dalam Penyusunan dan Publikasi Laporan Tahunan Sektor Publik (Studi Kasus Pada Kementerian dan Lembaga Negara di Indonesia). Indonesian Treasury Review, 4(4), 305–321. https://doi.org/10.33105/itrev.v4i4.157
Kwon, M., Jeon, S. H., & Ting, Y. (2021). The Impact of Predisposed Traits and Organizational Factors on the U.S. Federal Employee Perception of Whistleblowing. Public Personnel Management, 50(2), 258-282. https://doi.org/10.1177/0091026020938828
Latan, H., Chiappetta Jabbour, C. J., & Jabbour, A. B. L. D. S. (2019). ‘Whistleblowing Triangle’: Framework and Empirical Evidence. Journal of Business Ethics, 160(1), 189-204. https://doi.org/10.1007/s10551-018-3862-x
Lauck, J. R., Perreault, S. J., Rakestraw, J. R., & Wainberg, J. S. (2022). How Auditors’ Fraud Inquiry Strategies Can Increase the Likelihood of Whistleblowing. Current Issues in Auditing, 16(2), P58-P63. https://doi.org/10.2308/CIIA-2021-022
Lee, G., & Xiao, X. (2018). Whistleblowing on Accounting-Related Misconduct: A Synthesis of the Literature. Journal of Accounting Literature, 41, 22-46. https://doi.org/10.1016/j.acclit.2018.03.003
Mehrotra, S., Mishra, R. K., Srikanth, V., Tiwari, G. P., & Kumar, E. V. M. (2020). State of Whistleblowing Research: A Thematic Analysis. FIIB Business Review, 9(2), 133-148. https://doi.org/10.1177/2319714519888314
Mkheimer, I. M., Selem, K. M., Shehata, A. E., Hussain, K., & Perez, M. (2022). Can Hotel Employees Erise Internal Whistleblowing Intentions? Leader Ethics, Workplace Virtues, and Moral Courage. European Journal of Management and Business Economics. https://doi.org/10.1108/EJMBE-10-2021-0275
Namazi, M., & Ebrahimi, F. (2017). A Study of Accountants’ Whistleblowing Intention: Evidence from Iran. International Journal of Business Governance and Ethics, 12(4), 349. https://doi.org/10.1504/ijbge.2017.10011422
Nawawi, A., & Salin, A. S. A. P. (2019). To Whistle or Not to Whistle? Determinants and Consequences. Journal of Financial Crime, 26(1), 260–276. https://doi.org/10.1108/JFC-10-2017-0090
Nugraheni, B. L. Y., Cummings, L. S., & Kilgore, A. (2022). The Localised Accounting Environment in the Implementation of Fair Value Accounting in Indonesia. Qualitative Research in Accounting and Management, 19(4), 416-440. https://doi.org/10.1108/QRAM-08-2020-0126
Oelrich, S., & Erlebach, K. (2021). Taking It Outside: A Study of Legal Contexts and External Whistleblowing in China and India. Asian Journal of Business Ethics, 10(1), 129-151. https://doi.org/10.1007/s13520-021-00125-y
Okafor, O. N., Adebisi, F. A., Opara, M., & Okafor, C. B. (2020). Deployment of Whistleblowing as an Accountability Mechanism to Curb Corruption and Fraud in a Developing Democracy. Accounting, Auditing and Accountability Journal, 33(6), 1335–1366. https://doi.org/10.1108/AAAJ-12-2018-3780
Pillay, S., Reddy, P. S., & Morgan, D. (2017). Institutional Isomorphism and Whistle-blowing Intentions in Public Sector Institutions. Public Management Review, 19(4), 423–442. https://doi.org/10.1080/14719037.2016.1178322
Potipiroon, W., & Wongpreedee, A. (2021). Ethical Climate and Whistleblowing Intentions: Testing the Mediating Roles of Public Service Motivation and Psychological Safety among Local Government Employees. Public Personnel Management, 50(3), 327-355. https://doi.org/10.1177/0091026020944547
Previtali, P., & Cerchiello, P. (2022). Organizational Determinants of Whistleblowing. A Study of Italian Municipalities. Public Organization Review, 22(4), 903-918. https://doi.org/10.1007/s11115-021-00554-0
Puni, A., & Anlesinya, A. (2017). Whistleblowing Propensity in Power Distance Societies. Journal of Global Responsibility, 8(2), 212-224. https://doi.org/10.1108/JGR-02-2017-0005
Quah, J. S. T. (2020). Corruption Scandals in Six Asian Countries: A Comparative Analysis. Public Administration and Policy, 23(1), 7–21. https://doi.org/10.1108/PAP-01-2020-0002
Quayle, A. (2021). Whistleblowing and Accounting for the Public Interest: A Call for New Directions. Accounting, Auditing and Accountability Journal, 34(7), 1555-1580. https://doi.org/10.1108/AAAJ-05-2020-4554
Shonhadji, N., & Maulidi, A. (2021). The Roles of Whistleblowing System and Fraud Awareness as Financial Statement Fraud Deterrent. International Journal of Ethics and Systems, 37(3), 370–389. https://doi.org/10.1108/IJOES-09-2020-0140
Smaili, N., & Arroyo, P. (2019). Categorization of Whistleblowers Using the Whistleblowing Triangle. Journal of Business Ethics, 157(1), 95-117. https://doi.org/10.1007/s10551-017-3663-7
Su, S. (2020). Why So Few Acting Whistleblowers? Impacts of Institutional Anticorruption. Governance, 33(2), 227-247. https://doi.org/10.1111/gove.12415
Su, X., & Ni, X. (2018). Citizens on Patrol: Understanding Public Whistleblowing Against Government Corruption. Journal of Public Administration Research and Theory, 28(3), 406-422. https://doi.org/10.1093/jopart/muy011
Sultana, R., Ghosh, R., & Sen, K. K. (2022). Impact of COVID-19 Pandemic on Financial Reporting and Disclosure Practices: Empirical Evidence from Bangladesh. Asian Journal of Economics and Banking, 6(1), 122–139. https://doi.org/10.1108/ajeb-09-2021-0110
Syamsuddin. (2017). The Government Whistleblowers in Generating Audit Quality (A Survey on Provincial Audit Boards in South, Central, and West Sulawesi, Indonesia). International Journal of Law and Management, 59(6), 1046-1058. https://doi.org/10.1108/IJLMA-08-2016-0069
Tomo, A., Nito, E. D., Canonico, P., Mangia, G., & Consiglio, S. (2020). Stories of Grey Zone between Corruption and Whistleblowing: Insights from the Italian Public Administration. Meditari Accountancy Research, 28(6), 1037-1058. https://doi.org/10.1108/MEDAR-11-2018-0405
Ugaddan, R. G., & Park, S. M. (2019). Do Trustful Leadership, Organizational Justice, and Motivation Influence Whistle-blowing Intention? Evidence from Federal Employees. Public Personnel Management, 48(1), 56–81. https://doi.org/10.1177/0091026018783009
Vandekerckhove, W., & Phillips, A. (2019). Whistleblowing as a Protracted Process: A Study of UK Whistleblower Journeys. Journal of Business Ethics, 159(1), 201-219. https://doi.org/10.1007/s10551-017-3727-8
Yakubu, S., & Dikwa, M. K. (2020). Combatting Economic Crimes in Nigeria through Whistleblowing: A Shift from Policy to Legal Framework. Journal of Money Laundering Control, 23(4), 819-832. https://doi.org/10.1108/JMLC-04-2020-0040
DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.3.35
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Dian Mahardikasari, Bernadia Linggar Yekti Nugraheni
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.