Efektivitas Whistleblowing Dalam Fraud Detection: Pilar Transparansi Atau Risiko Retaliasi?
DOI:
https://doi.org/10.58192/ebismen.v4i2.3344Keywords:
Whistleblowing effectiveness, fraud detection, organizational transparency, retaliation risk, whistleblower protectionAbstract
Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.
References
Achmad, T., Huang, C. Y., Putra, M. A., & Pamungkas, I. D. (2024). Forensic Accounting and Risk Management: Exploring the Impact of Generalized Audit Software and Whistleblowing Systems on Fraud Detection in Indonesia. Journal of Risk and Financial Management, 17(12), 1–22. https://doi.org/10.3390/jrfm17120573
Alleyne, P., & Pierce, A. (2017). Whistleblowing as a Corporate Governance Mechanism in The Caribbean. In Bissessar, A. and Ryan, S. (Eds.), Snapshots in Governance: The Caribbean Experience, April, 176–198.
Amyar, F., Rahma, A. E., Azis, N. A., & Suwarno, S. (2023). The Effect of Auditor’s Professional Skepticism and Whistleblowing System on Fraud Detection: Evidence from Indonesian Public Sector Audit. Research Horizon, 3(4), 477–486. https://journal.lifescifi.com/index.php/RH/article/view/161
Andi Wawo. (2022). Pengaruh Kualitas Audit dan Whistleblowing System Terhadap Pendeteksian Fraud. SEIKO : Journal of Management & Business, 5(2), 681–696. https://doi.org/10.37531/sejaman.vxix.2353
Ardiansyah, S. S. (2023). Pengaruh Whistleblowing, Akuntansi Forensik Dan Audit Investigasi Dalam Mendeteksi Fraud (Studi Pada Perwakilan Bpkp Provinsi Riau). Jurnal Kajian Akuntansi Dan Auditing, 19(2), 106–120. https://jkaa.bunghatta.ac.id/index.php/JKAA/article/view/111
Arianto, B. (2022). Melacak Deteksi Fraud Berbasis Whistleblowing. Jurnal Akuntansi, Auditing Dan Investasi, 2(2), 18–29. www.jurnal.akuntansi.upb.ac.id
Cheng, X., Karim, K. E., & Lin, K. J. (2015). A cross-cultural comparison of whistleblowing perceptions. International Journal of Management and Decision Making, 14(1), 15–31. https://doi.org/10.1504/IJMDM.2015.067374
Citranagari, M. P. (2022). The Effect of Professional Skepticism, Experience of Investigative Auditors and Whistleblowing System on Auditor’s Ability in Detecting Fraud. Journal Research of Social Science, Economics, and Management, 2(1), 72–82.
Daurrohmah, E. W., Urumsah, D., & Nustini, Y. (2022). Efektifkah Audit Forensik Dengan Dukungan Whistle-Blowing Digunakan Untuk Mendeteksi Suap? Integritas : Jurnal Antikorupsi, 7(2), 217–232. https://doi.org/10.32697/integritas.v7i2.795
Ekpenyong, M. S., Nyashanu, M., Ibrahim, A., & Serrant, L. (2021). Perceived barriers to whistle blowing in healthcare amongst healthcare professionals: An integrative review. International Journal of Human Rights in Healthcare, 14(1), 10–27. https://doi.org/10.1108/IJHRH-08-2020-0064
Ependi, H., & Nugrahanti, T. P. (2024). Literature Study Related to Factors Affecting Fraud Detection : Audit Risk , Investigative Audit Techniques , and Whistleblowing System. 2(04), 1258–1266.
Febiunca, A. R., & Yulianti, P. (2024). Whistleblowing Intention : Sebuah Tinjauan Literatur Sistematis. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 2398–2419. https://doi.org/10.31955/mea.v8i1.3970
Hamilah, H., Suratman, A., & Alam, S. (2022). The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT Asuransi Jiwasraya (Persero). Dinasti International Journal of Economics, Finance & Accounting, 3(1), 1–21. https://doi.org/10.38035/dijefa.v2i6.1142
Handajani, L., Muhsyaf, S. A., & Sokarina, A. (2023). The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure. Jurnal Ilmiah Akuntansi Dan Bisnis, 18(1), 29. https://doi.org/10.24843/jiab.2023.v18.i01.p03
Handayani, I., & Made Arie Wahyuni. (2023). Determinan terhadap Pendeteksi Tindakan Fraud dengan Corporate Culture sebagai Pemoderasi (Studi Kasus pada PLN ULP Bangli). Vokasi : Jurnal Riset Akuntansi, 12(2), 22–32. https://doi.org/10.23887/vjra.v12i2.60778
Hanie, U. (2024). PERAN PENTING AUDIT INTERNAL DAN WHISTLEBLOWING SYSTEM DALAM PENGUNGKAPAN FRAUD. Kindai, Vol. 20, Nomor 3, Halaman 285–294, 285–294.
Hertati, L., & Puspitawati, L. (2023). Determinan Perilaku Etika Pada Sistem Whistleblowing Implikasi Pada Detection Fraud. EKOMAN: Jurnal Ekonomi, Bisnis, Dan Manajemen, 1(1), 83–98.
Juliet, B. J. (2024). IMPACT OF WHISTLEBLOWING ON FRAUD DETECTION BY THE ECONOMIC AND FINANCIAL CRIMES COMMISSION (EFCC). 1(1).
Kagias, P., Garefalakis, A., Passas, I., Kyriakogkonas, P., & Sariannidis, N. (2024). Whistleblowing Based on the Three Lines Model. Administrative Sciences, 14(5). https://doi.org/10.3390/admsci14050083
Melinda, D., Nurhayati, E., & Purnama, D. (2023). Pengaruh Budaya Organisasi, Pengendalian Internal, Proactive Fraud Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Bos. Jurnal Riset Keuangan Dan Akuntansi, 9(1), 196–206. https://doi.org/10.25134/jrka.v9i1.8265
Mukhlisiah, R., Suhairi, S., & Syofriyeni, N. (2020). Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating. IJAcc, 1(1), 60–77. https://doi.org/10.33050/jakbi.v1i1.1381
Ningsih, N., Arifuddin, & Usman, A. (2024). The impact of attitude, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention: A moderating role of local culture. Public and Municipal Finance, 13(1), 162–173. https://doi.org/10.21511/pmf.13(1).2024.13
Nurcahyono, N., Hanum, A. N., Kristiana, I., & Pamungkas, I. D. (2021). Predicting fraudulent financial statement risk: The testing dechow f-score financial sector company inindonesia. Universal Journal of Accounting and Finance, 9(6), 1487–1494. https://doi.org/10.13189/ujaf.2021.090625
Nwakeze, N., Obiora, E., Oshiole, O., Samuel, S., Orajekwe, O., & Chukwuebuka, J. (2023). Whistle Blowing System (Wb-S) and Fraud Prevention and Detection in Companies: Proposing A Conceptual Model for the Protection of Whistle Blowers. International Journal of Research Publication and Reviews, 4(4), 1017–1027. https://doi.org/10.55248/gengpi.2023.4.4.35142
Pangestu, F., & Rahajeng, D. K. (2020). The Effect of Power Distance, Moral Intensity, and Professional Commitment on Whistleblowing Decisions. Journal of Indonesian Economy and Business, 35(2), 144–162. https://doi.org/10.22146/jieb.55010
Paranoan, N., Padolo, A., Patiung, N., & Palalangan, C. A. (2024). Examining the integrity of whistleblowing systems and apparatus in the context of fraud prevention. International Journal of Public Policy and Administration Research, 11(4), 137–149. https://doi.org/10.18488/74.v11i4.4003
Piserah, M., Sutjipto, V. F., Firmansyah, A., & Trisnawati, E. (2022). Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 17–28. https://doi.org/10.37641/jiakes.v10i1.1185
Prasetiyo, Y., Riyani, E. I., & Novita Nugraheni. (2024). Detection Accounting Fraud: Role Internal Auditor and Whistleblowing Data System in Study Literature. Indonesian Journal of Business Analytics, 4(2), 503–516. https://doi.org/10.55927/ijba.v4i2.8849
Priyadi, A., Abu Hanifah, I., & Muchlish, M. (2022). The Effect of Whistleblowing System Toward Fraud Detection with Forensic Audit and Investigative Audit as Mediating Variable. Devotion : Journal of Research and Community Service, 3(4), 336–346. https://doi.org/10.36418/dev.v3i4.121
Putra, I., Sulistiyo, U., Diah, E., Rahayu, S., & Hidayat, S. (2022). the Influence of Internal Audit, Risk Management, Whistleblowing System and Big Data Analytics on the Financial Crime Behavior Prevention. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2148363
Riyanto, R. F., & Arifin, Z. (2022). Efektivitas Whistleblowing System Dan Sistem Pengendalian Gratifikasi Terhadap Pencegahan Fraud Pada Sektor Publik Yang Dimoderasi Oleh Pendeteksian Fraud. Jurnal Magister Akuntansi Trisakti, 9(2), 105–122. https://doi.org/10.25105/jmat.v9i2.12922
Supriyadi, & Prasetyaningsih, N. U. (2021). The role of moral reasoning on the effects of incentive schemes and working relationships on whistleblowing: An audit experimental study. Gadjah Mada International Journal of Business, 23(3), 215–236. https://doi.org/10.22146/gamaijb.64394
Syamsuddin, Rahmawati, Indrijawati, A., & Bandang, A. (2023). Effect of Competence, Whistleblower, and Probity Audit on the Detection of Fraud in the Procurement of Goods/Services With Emotional Intelligence As a Moderating Variable. International Journal of Professional Business Review, 8(4), 1–25. https://doi.org/10.26668/businessreview/2023.v8i4.1525
Zahra, F., Abdullah, M. I., Din, M., Fadli, M., Besar, H. A. H., & Ali, J. K. (2024). Investigating the Structural Model of Whistle Blowing System on Government Procurement Fraud: Examining Mediating Effect of Investigative Audit. International Journal of Economics and Financial Issues, 14(6), 302–309. https://doi.org/10.32479/ijefi.16150
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ekonomi, Bisnis dan Manajemen
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
