ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN WHISTLEBLOWING SYSTEM DI INDONESIA

Abstract. Whistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblowing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicates that anonymous reporting has a significant influence on the application of the whistleblowing system. This is in line with Lee and Fergher (2012) which states that companies that allow anonymous reporting tends to support the application of the whistleblowing system. While other factors such as total assets, inventory and external directors on the audit committee did not significantly affect the application of whistleblowing system. The implication of this research is company must have a whistleblower protection policy for effective whistleblowing system application. Keywords: whistleblwoing system; anonymous  reporting Abstrak. Whistleblowing system merupakan bagian dari pengendalian internal yang belum banyak dibahas dalam penelitian akuntansi di Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi efektifitas penerapan whistleblowing system di Indonesia pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Metode analisis yang digunakan dalam penelitian ini adalah regresi data berganda.Hasil penelitian ini menunjukkan bahwa anonymous reporting memiliki pengaruh signifikan terhadap penerapan whistleblowing system. Hal ini sejalan dengan Lee dan Fergher (2012) yang menyatakan bahwa perusahaan yang mengizinkan pelaporan secara anonim cenderung mendukung penerapan whistleblowing system. Sedangkan faktor lainnya seperti total assets, inventory dan external director dalam komite audit tidak berpengaruh signifikan terhadap penerapan whistleblwoing system. Implikasi dari penelitian ini adalah perusahaan perlu menjamin keamanan para pelpaor dalam whistleblowing system. Kata Kunci: whistleblowing system; anonymous  reporting