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Submitted
October 23, 2017
Accepted
November 14, 2017
Published
November 16, 2017
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Abstract

Whistleblowing dapat dibagi menjadi 2, yaitu whistleblowing eksternal dan whistleblowing internal. Penelitian ini berfokus pada whistleblowing internal. Tujuan dari penelitian ini adalah untuk mengukur tingkat efektifitas whistleblowing system suatu instansi. Dalam penelitian ini, peneliti melakukan penelitian dengan objek Badan Pengawas Keuangan dan Pembangunan (BPKP). Peneliti mengambil sample user whistleblowing system BPKP yaitu user internal. User internal direfleksikan oleh pegawai BPKP yang bekerja pada kantor perwakilan provinsi Riau. Metode yang digunakan adalah deskriptif kuantitatif. Hasil penelitian ini menunjukkan tingkat efektifitas whistleblowing system pada BPKP berada pada tingkatan cukup efektif dengan persentase efektifitas 65%.

Keywords

whistleblowing system efektivitas deskriptif kuantitatif.

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Author Biographies

Atika Zarefar, Politeknik Caltex Riau

Dosen Program Studi Akuntansi Politeknik Caltex Riau

Tobi Arfan, Politeknik Caltex Riau

Department of Accounting

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