Analisis Literatur tentang Pengaruh Akuntansi Forensik dan Whistleblowing System terhadap Pengungkapan Kasus Korupsi

Sausan Nada Salsabila ; Zaschia Flanivolya Matulessy ; Tries Ellia Sandari
Jurnal Kendali Akuntansi 📅 2025 Vol 3, No 3 🔗 DOI: 10.59581/jka-widyakarya.v3i3.5299
Abstract
This study was conducted with the aim of exploring how the influence of forensic accounting and whistleblowing system as a mechanism in detecting and revealing allegations of corruption in the company. This research uses a systematic literature review method by analyzing ten academic journal articles published in 2020-2025 that discuss fraud prevention and disclosure, especially in corruption cases. The results of this study state that forensic accounting has proven effective in detecting various forms of corruption fraud, such as conflicts of interest, gratuities, and abuse of authority, especially if applied by auditors or forensic accountants who have expertise in financial analysis and applicable regulations. Meanwhile, the whistleblowing system allows fraud reporting to be done anonymously with safe protection, and encourages transparency in the organization. However, this research also shows that the two are not always aligned. When the whistleblowing system is effective but forensic accounting is not well implemented, the investigation process is not maximized. Conversely, even if forensic accounting is strong, a weak whistleblowing system can hinder early detection and slow down action against corruption cases.
Keywords
Corruption; Forensic Accounting; Whistleblowing System
How to Cite

Sausan Nada Salsabila, et al. (2025). Analisis Literatur tentang Pengaruh Akuntansi Forensik dan Whistleblowing System terhadap Pengungkapan Kasus Korupsi . Jurnal Kendali Akuntansi, 3(3). https://doi.org/10.59581/jka-widyakarya.v3i3.5299

Sausan Nada Salsabila; Zaschia Flanivolya Matulessy; Tries Ellia Sandari, "Analisis Literatur tentang Pengaruh Akuntansi Forensik dan Whistleblowing System terhadap Pengungkapan Kasus Korupsi ," Jurnal Kendali Akuntansi, vol. 3, no. 3, 2025.

Sausan Nada Salsabila; Zaschia Flanivolya Matulessy; Tries Ellia Sandari. "Analisis Literatur tentang Pengaruh Akuntansi Forensik dan Whistleblowing System terhadap Pengungkapan Kasus Korupsi ." Jurnal Kendali Akuntansi, vol. 3, no. 3, 2025.

Sausan Nada Salsabila; Zaschia Flanivolya Matulessy; Tries Ellia Sandari. "Analisis Literatur tentang Pengaruh Akuntansi Forensik dan Whistleblowing System terhadap Pengungkapan Kasus Korupsi ." Jurnal Kendali Akuntansi 3, no. 3 (2025).

Sausan Nada Salsabila, et al. (2025) 'Analisis Literatur tentang Pengaruh Akuntansi Forensik dan Whistleblowing System terhadap Pengungkapan Kasus Korupsi ', Jurnal Kendali Akuntansi, 3(3). doi: 10.59581/jka-widyakarya.v3i3.5299.

Sausan Nada Salsabila; Zaschia Flanivolya Matulessy; Tries Ellia Sandari. Analisis Literatur tentang Pengaruh Akuntansi Forensik dan Whistleblowing System terhadap Pengungkapan Kasus Korupsi . Jurnal Kendali Akuntansi. 2025;3(3).

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