Whistleblowing System Research In Indonesia: A Literature Review

Moh. Sulton Bonang, Febrianti Putri Fatias, Nurul Fatmawati, Nurul Herawati

Abstract


This research examines the development of Fraud research in the context of the whistleblowing system in Indonesia by reviewing literature accredited by Sinta 1 and Sinta 2. This research reviews 113 articles from 39 accounting and business economics journals related to whistleblowing published during the period 2012 to 2024. This research method was carried out using analyzing trends and dominant methods in studies regarding whistleblowing, as well as evaluating the sectors that are most often used as objects of study. Literature analysis shows that quantitative methods, especially surveys and experiments, dominate whistleblowing research in Indonesia. The public sector and education are the main research objects, while other sectors such as taxation and public accounting firms are still underrepresented. The conclusion of this research shows that although interest in the topic of whistleblowing is increasing, there are still opportunities to expand the variety of research methods and objects to enrich understanding of whistleblowing practices in various sectors in Indonesia.

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