Evaluation on Implementation of Whistleblowing System in State Development Audit Agency

  •  Atika Zarefar    
  •  Tobi Arfan    
  •  Arumega Zarefar    


The purpose of this study is to measure the effectiveness of institutional whistleblowing systems. The method used is quantitative descriptive. In this study, the sample used was the user of the whistleblowing system of the Financial and Development Supervisory Agency (BPKP), especially internal users. The data used in this study is the results of questionnaire data that has been distributed and filled out by BPKP employees. The questionnaire was designed based on Theory of Planned Behavior. The results of this study are in the form of a questionnaire design and the level of effectiveness of the whistleblowing system at BPKP. By using the Theory of Planned Behavior, there are three important aspects underlying the effectiveness of the whistleblowing system, namely the training and communication aspects, aspects of transformational leadership, and aspects of top management support. The level of effectiveness of the whistleblowing system at BPKP, especially internal whistleblowing, is 62.8%. The effectiveness level of 62.8% reflects that the whistleblowing system at BPKP is quite effective.

This work is licensed under a Creative Commons Attribution 4.0 License.