Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

Fraud, Whistleblowing System, and Behavioral Aspect in Public Sector

Download540 downloads
  • @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
Halim Dedy Perdana1,*, Nafsiah Mohamed1, Corina Joseph1, Intiyas Utami2
  • 1: Universiti Teknologi Mara
  • 2: Satya Wacana Christian University
*Contact email: halimperdanadedy@gmail.com

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.