WHISTLEBLOWING SYSTEM DAN PERAN AUDIT INTERNAL DALAM MENCEGAH FRAUD

Companies based on the principles of Good Corporate Governance (GCG) can achieve their vision, mission, and goals for the better. One form of GCG implementation is the whistleblowing system. In addition to better corporate governance, the Whistleblowing system appears due to the increasing number of cases of fraud (fraud), financial irregularities, and part of an internal control. To reduce these fraud cases, a whistleblowing system was formed which is expected to be an effective tool in minimizing fraud in companies and governments. In this study, a qualitative research methodology was used. This type of research is library research. The approach used in this research is a philosophical and pedagogical approach. The results of the study indicate that within the scope of the ministry of finance, the Whistleblowing System has been regulated in the Peraturan Menteri Keuangan Nomor 103/Pmk.09/2010 concerning Procedures for Management and Follow-Up of Reporting Violations (Whistleblowing) in the Ministry of Finance.Perusahaan berdasarkan prinsip Good Corporate Governance (GCG) dapat mencapai visi, misi, dan tujuannya menjadi semakin baik. Salah satu bentuk penerapan GCG ialah whistleblowing system. Selain untuk tata kelola perusahaan yang lebih baik, Whistleblowing system muncul karena semakin banyaknya kasus fraud (kecurangan), penyimpangan keuangan, dan merupakan bagian dari suatu pengendalian internal. Untuk mengurangi kasus fraud tersebut, maka dibentuklah whistleblowing system yang diharapkan dapat menjadi alat efektif dalam meminimalisir fraud dalam perusahaan maupun pemerintahan. Dalam penelitian ini digunakan metodologi penelitian kualitatif. Jenis penelitian ini adalah penelitan kepustakaan (library research). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan filosofis dan pedagogis. Hasil penelitian menunjukkan bahwa Pada lingkup kementerian keuangan, Whistleblowing System telah di atur dalam Peraturan Menteri Keuangan Nomor 103/Pmk.09/2010 Tentang Tata Cara Pengelolaan Dan Tindak Lanjut Pelaporan Pelanggaran (Whistleblowing) Di Lingkungan Kementerian Keuangan