Whistleblowing dan Isu di Indonesia : Suatu Tinjauan Literatur
Abstract
Penelitian ini merupakan suatu tinjauan literatur trekait dengan whistleblowing. Dalam konteksnya, kajian whistleblowing merupakan suatu kajian keperilakuan terkait tindakan individu dalam melakukan pelaporan atas tindakan kecurangan (fraud) yang diketahui. Kajian kali ini menguraikan whistleblowing dari sisi pemahaman dasar, peran internal auditor sebagai whistleblower, dan isu-isu whistleblowing yang terjadi di Indonesia serta konsep hukum (legalitas) di Indonesia
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