Research Article
Fraud, Whistleblowing System, and Behavioral Aspect in Public Sector
@INPROCEEDINGS{10.4108/eai.13-8-2019.2294251, author={Halim Dedy Perdana and Nafsiah Mohamed and Corina Joseph and Intiyas Utami}, title={Fraud, Whistleblowing System, and Behavioral Aspect in Public Sector}, proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia}, publisher={EAI}, proceedings_a={ICFF}, year={2020}, month={5}, keywords={fraud whistleblowing systems behavioral aspects}, doi={10.4108/eai.13-8-2019.2294251} }- Halim Dedy Perdana
Nafsiah Mohamed
Corina Joseph
Intiyas Utami
Year: 2020
Fraud, Whistleblowing System, and Behavioral Aspect in Public Sector
ICFF
EAI
DOI: 10.4108/eai.13-8-2019.2294251
Abstract
Whistleblowing is a form of anti-fraud strategy that can be applied in various organizations, including in the public sector. The facts show that public sector fraud in Indonesia is still going on, although it has implemented the whistleblowing system in the government sector. Fraud triangle indicates that fraud caused by pressure, opportunity and rationalization. Of these three factors, pressure and rationalization are influenced by individual factors. This indicates that the individual factor becomes one of the causes of fraud. Individual factors can be traced to behavioral aspects. This research presents a variety of whistleblowing mechanisms in the context of behavioral aspects.
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