EVALUASI IMPLEMENTASI WHISTLEBLOWING SYSTEM (STUDI PADA PT PUPUK KALIMANTAN TIMUR)

Authors

  • Amar Irfan Rizqi

Abstract

Penelitian ini bertujuan untuk mengevaluasi implementasi whistleblowing system di PT Pupuk Kalimantan Timur. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa PT Pupuk Kalimantan Timur sudah memperlihatkan keseriusannya dalam melakukan implementasi whistleblowing system di lingkungan perusahaannya. Hal ini telah terbukti dari telah terpenuhi sebagian besar unsur yang terdapat dalam Pedoman Pelaporan Pelanggaran (WBS) yang dibuat oleh Komite Nasional Kebijakan Governance (KNKG). Meskipun, masih memerlukan perbaikan terutama dalam hal pemberian reward terhadap pelapor serta sosialisasi.

 

Kata kunci: Whistleblowing System, Komite Nasional Kebijakan Governance,

Whistleblower

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Published

2019-04-29

Issue

Vol. 7 No. 2

Section

S1 AKUNTANSI

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