Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Sistem Whistleblowing dalam Penanganan Kasus Penyelewengan Etika
 
Creator Satyasmoko, Ary
Sawarjuwono, Tjiptohadi
 
Subject Whistleblowing, Wrongdoings, Protection System.
ethics; whistleblowing; whistleblower
 
Description This study aims to explain the whistleblowng system in handling ethics wrongdoings. Ethics wrongdoings happened because of the absence of internal controls such as whistleblowing system. Whistleblowing system excourages and helps whistleblower in reporting wrongdoings related to ethics. Hence it is necessary to apply some elements of whistleblowing system to a company. Some elements include the implementation statement, reporting range, procedure, whistleblower protection, mechanism of whistleblowing system, and effectivity will be analyzed. Therefore, the implication about the verdict of whistleblowing system will also be explained. These elements will be used to examine three companies’whistleblowing system. These companies are PT. Pertamina, PT. Telkom and PT. BCA from 2016 to 2019 using library research method.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1787
10.29040/jap.v22i1.1787
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1787/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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