Analisis Kegagalan Whistleblowing Dalam Mencegah Fraud Di Indonesia: SLR Temuan ACFE 2024
DOI:
https://doi.org/10.32534/jpk.v13i1.8218Keywords:
Fraud, Whistleblowing System, Systematic Literature Review, ACFE, PRISMAAbstract
Tujuan Utama - Penelitian ini bertujuan mengetahui faktor penyebab kegagalan sistem pengawasan, khususnya WBS dan detection failure, sekaligus memetakan pola penelitian terkait korupsi, penyalahgunaan aset, dan kecurangan laporan keuangan melalui pendekatan Systematic Literature Review (SLR).
Metode - Penelitian menggunakan SLR terhadap 20 artikel terindeks Scopus periode 2020–2025. Proses penelusuran dilakukan melalui Publish or Perish dan disaring menggunakan indikator PRISMA. Analisis dilakukan melalui pendekatan kategorikal dan pengkodean tematik yang mencakup paradigma penelitian, konteks sektor, teori, variabel, serta metode pengukuran.
Temuan Utama - Menunjukkan bahwa fraud di Indonesia masih paling dominan dijelaskan oleh tekanan, kesempatan, dan rasionalisasi, dengan Fraud Hexagon menjadi kerangka teoritik yang paling banyak digunakan.
Implikasi Teori dan Kebijakan - Secara teoretis, temuan SLR menunjukkan bahwa Fraud Hexagon masih efektif menjelaskan kegagalan pengawasan karena mampu menggabungkan aspek perilaku, struktur, dan kolusi yang konsisten muncul di berbagai studi. Temuan ini mendorong penyempurnaan model fraud dengan menambahkan unsur kepercayaan dan efektivitas pelaporan.
Kebaruan Penelitian - Artikel ini memberikan perspektif komprehensif dengan mengintegrasikan tiga kategori fraud (korupsi, penyalahgunaan aset, dan kecurangan laporan keuangan) dalam satu kerangka SLR.
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