Optimalisasi Whistleblowing System Melalui Peran Whistleblower Dalam Pendeteksian Tindakan Fraud
نویسندگان
چکیده
Optimalisasi whistleblowing system terus dilakukan sebagai upaya pendekteksian pertama tindakan fraud, khususnya dalam peran whistleblower yang krusial melakukan whistleblowing. Penelitian ini mengacu pada Theory of planned behavior mendeksripsikan suatu Niat timbul untuk Whistleblowing. bersifat kualitatif dengan menggunakan pendekatan literatur review. Data digunakan penelitian ialah data sekunder. Hasil menunjukan simpulan mana penerapan dapat dijadikan acuan dasar organisasi mengotimalisasikan melalui memperhatikan tiga faktor mempengaruhi niat, diantaranya Sikap, Norma Subyektif, dan Kontrol Perilaku.
منابع مشابه
What Makes Whistleblowers So Threatening?: Comment on "Cultures of Silence and Cultures of Voice: The Role of Whistleblowing in Healthcare Organisations".
Whistleblowing is defined by the retaliation that those who speak out receive. Why some organizations find it almost impossible not to retaliate depends more on the properties of the organization than the act of the individual whistleblower. These properties are, to greater or lesser degree, present in all organizations. Not all organizations retaliate against whistleblowers, but the whistleblo...
متن کاملA Secure Submission System for Online Whistleblowing Platforms
Whistleblower laws protect individuals who inform the public or an authority about governmental or corporate misconduct. Despite these laws, whistleblowers frequently risk reprisals and sites such as WikiLeaks emerged to provide a level of anonymity to these individuals. However, as countries increase their level of network surveillance and Internet protocol data retention, the mere act of usin...
متن کاملWhistleblowing: an ethical dilemma
Because most organizations depend on computer systems that electronically store important data to perform crucial business functions, the integrity of these information systems is paramount. Securing company systems, however, is not always an easy task. More sophisticated systems often provide widespread access to computer resources and increased user knowledge, which may lead to added difficul...
متن کاملWhistleblowing in Germany
“The greatest rogue in the whole land is, and will remain, the informer”. This is a quote attributed to Hoffmann von Fallersleben (1798-1874), author of the lyrics of the German national anthem. It is frequently used by those who want to block any discussion on the necessity to support whistleblowers and the concept of whistleblowing in Germany. After two dictatorships using denunciations as a ...
متن کاملThe psychology of whistleblowing
Whistleblowing — reporting another person’s unethical behavior to a third party — represents an ethical quandary. In some cases whistleblowing appears heroic whereas in other cases it appears reprehensible. This article describes how the decision to blow the whistle rests on the tradeoff that people make between fairness and loyalty. When fairness increases in value, whistleblowing is more like...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi Kesatuan
سال: 2022
ISSN: ['2337-7852', '2721-3048']
DOI: https://doi.org/10.37641/jiakes.v10i2.1385