Kajian Tentang Praktik Whistleblowing System Sebagai Mekanisme Governance Pada Korporasi

Handajani, Lilik and Santoso, Budi and Husnan, Lalu Hamdani (2017) Kajian Tentang Praktik Whistleblowing System Sebagai Mekanisme Governance Pada Korporasi. Project Report. Lembaga Penelitian dan Pengabdian Universitas Mataram, Mataram. (Unpublished)

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Abstract

The purpose of this study is to identify and describe the basic structure and disclosure level of the Whistle Blowing System (WBS) policy on banks listed on the Indonesia Stock Exchange using a content analysis approach. Tests were conducted on 30 banks (representing 69.8% of the population) that disclosed WBS in the 2016 annual bank report. The research findings indicate that the bank adopted WBS by establishing a violation reporting mechanism as an effort to improve good corporate governance. This is manifested by encouraging employees or other whistleblowers to complain of misconduct, information related to fraud or other fraud indications or irregularities and violations of internal and external bank rules. The Company provides channels for reporting violations and establishes a division or departement that handles complaints of violation by providing sufficient detailed information and preliminary evidence as a basis for investigation follow-up. In order to avoid retaliation, submission of reports through WBS is guaranteed confidentiality and reporting may be made either anonymously or non-anonymously. Implementation of WBS plays an important role as governance for banks as early warning system to detect and prevent violations and irregularities in bank practices

Item Type:	Monograph (Project Report)
Keywords (Kata Kunci):	banking sector, governance, whistle blowing system
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi
Depositing User:	Dr. Lilik Handajani
Date Deposited:	03 Oct 2020 06:22
Last Modified:	03 Oct 2020 06:22
URI:	http://eprints.unram.ac.id/id/eprint/17418

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