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ABSTRACT:

This study aims to explore the role of the whistleblowing system in preventing fraudulent practices that often occur in a collective and corrupt society. Using an interpretive case study approach, the second researcher is an employee at the place that is the subject of the study so that the researcher acts as a complete participant (participant observation) and accordingly becomes the data source as well. In addition, the open interview technique with the informants also complements the data to confirm the understanding and subjective experience of the researchers. Data analysis was carried out using a subjective – reflexive approach. The results of the study show that although the company already has a whistleblowing system, it turns out that the system does not work because the collective culture prevents insiders from acting as whistleblowers.

KEYWORDS:

Fraud, whistleblowing system, collective culture, case study

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