| Summary: | In order to encourage the creation of good corporate governance and provide benefits for improving the quality of corporate governance in Indonesia, then KNKG (Komite Nasional Kebijakan Governance) published a guideline entitled �Pedoman Sistem Pelaporan Pelanggaran (SPP) atau Whistleblowing System (WBS)� in 2008. But after the publication of this guideline, there is no whistleblower cases that appear to the public as the case of Susno Duadji and Khairiansyah that doesn�t come from whistleblowing system, although some agencies, government corporations, and private companies began to implement the system, one of them is PT Pertamina (Persero). The absence of public reporting is caused by the ineffectiveness of the whistleblowing system as an internal control mechanism, part of the internal control, and element of corporate governance or indeed in the end, the violation could be resolved internally within the company as the purpose and implementation of whistleblowing systems is impacted on the effectiveness of internal controls.
This study uses questionnaire that distributed to 17 functions with 236 questionnaires were distributed to determine the perception of Pertamina employees against whistleblowing system and its impact on the effectiveness of internal control Pertamina, known through the impact of the implementation of whistleblowing systems on the effectiveness of the controls carried out by Pertamina which includes objective operation control, objective reporting control, and compliance objectives control. To support the results of the questionnaire, then conducted interviews to parties related to the implementation of whistleblowing systems and internal controls at Pertamina, as well as conducted a review on Pertamina documents related to this study. The results of the questionnaire, then analyzed using statistical methods consisting of reliabilitytest, validitytest, descriptive statistics, simple regression analysis, t-test, and coefficient of determination test.
The results showed that the implementation of whistleblowing systems in Pertamina is very adequate and have positive impact on the effectiveness of internal control Pertamina,known through impact of whistleblowing system on effectiveness of objective operation control, objective reporting control, and compliance objectives control. This is powered by two functions of whistleblowing system that isprevention function as one of the tools of commissioners and directors in overseeing the company and detection function that provide information in order to improve the effectiveness of internal control.
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