Analisis Implementasi Whistleblowing System pada Perusahaan BUMN (Studi pada lembaga non-keuangan Periode 2020-2022)

Wiradharma, Gde Wisnu and Prof. Dr. Made Sudarma,, SE., MM., Ak (2024) Analisis Implementasi Whistleblowing System pada Perusahaan BUMN (Studi pada lembaga non-keuangan Periode 2020-2022). Sarjana thesis, Universitas Brawijaya.

Abstract

Whistleblowing secara umum mengacu pada metode pengungkapan kesalahan korporasi, dimana pengungkapan tersebut harus menciptakan kondisi untuk mengelola dan meminimalkan kesalahan. Penelitian ini didasari oleh masalah korupsi yang menimpa Perusahaan BUMN yang ada di Indonesia. Tujuan penelitian ini untuk mengetahui efektifitas whistleblowing system pada Perusahaan BUMN. Hasil penelitian ini adalah penerapan whistleblowing system pada PT Pupuk Indonesia dan PT Pertamina sudah efektif. Akan tetapi, penerapan whistleblowing system pada PT Telkom Indonesia dinilai belum efektif.

English Abstract

Whistleblowing System generally refers to a method of disclosing a corporate misconduct, that must create conditions for managing and minimizing the misconduct. This research is based on corruption cases in state-owned companies in Indonesia, and aims to determine the effectiveness of the whistleblowing system in state-owned companies. The results of this research exhibit that the implementation of the whistleblowing system of PT Pupuk Indonesia and PT Pertamina has been effective. However, this is not the case for PT Telkom Indonesia, which is considered ineffective.

Item Type:	Thesis (Sarjana)
Identification Number:	0524020018
Uncontrolled Keywords:	Whistleblowing System, Fraud, BUMN
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with username nova
Date Deposited:	14 Mar 2024 03:24
Last Modified:	14 Mar 2024 03:24
URI:	http://repository.ub.ac.id/id/eprint/217026

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