Auzan, Muhammad (2018) Evaluasi Implementasi Whistleblowing System Pada Pt Telekomunikasi Indonesia (Persero) Tbk. Sarjana thesis, Universitas Brawijaya.
Abstract
Menurut ACFE (2016) tip/laporan dari pegawai, pelanggan, pemasok atau sumber lain yang termasuk whistleblower merupakan cara yang paling efektif dalam mengungkap kasus fraud dengan persentase sebesar 39,1%. Penelitian ini bertujuan untuk mengevaluasi whistleblowing system pada salah satu BUMN yaitu PT Telekomunikasi Indonesia berdasarkan dengan indikator yang dibuat oleh Komite Nasional Kebijakan Governance (KNKG) dalam Pedoman Pelaporan Pelanggaran (WBS). Penelitian ini dilakukan dengan pendekatan kualitatif deskriptif. Metode pengumpulan data dilakukan dengan wawancara dan dokumentasi. Narasumber dalam penelitian ini ialah VP Planning and Development Audit dan tiga orang karyawan yang diambil secara acak. Hasil penelitian menunjukkan bahwa implementasi whistleblowing system pada PT Telekomunikasi Indonesia secara keseluruhan hampir memenuhi semua unsur dalam Pedoman Pelaporan Pelanggaran (WBS) yang dibuat oleh KNKG.
English Abstract
According to ACFE (2016), tips / reports from employees, customers, suppliers or other sources including whistleblowers are the most effective way of uncovering fraud cases with a percentage of 39.1%. This study aims to evaluate the whistleblowing system of one state-owned company, PT Telekomunikasi Indonesia, based on indicators made by the National Committee on Governance Policy (KNKG) in the Reporting Guidelines of Violation (WBS). This research was conducted with qualitative descriptive approach. Methods of data collection is done by interview and documentation. The speakers in this research are VP Planning and Development Audit and three employees are taken at random. The results show that the implementation of whistleblowing system in PT Telekomunikasi Indonesia as a whole almost meet all the elements in the Reporting Guidelines of Violation (WBS) made by KNKG.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/331/051807787 |
| Uncontrolled Keywords: | whistleblowing system, fraud, whistleblower, whistleblowing system, fraud, whistleblower |
| Subjects: | 300 Social sciences > 353 Specific fields of public administration > 353.4 Public administration of justice > 353.46 Misconduct in office |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 08 Oct 2019 03:07 |
| Last Modified: | 19 Oct 2021 06:52 |
| URI: | http://repository.ub.ac.id/id/eprint/165069 |
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