Perlindungan Hukum terhadap Whistleblower dalam Pelanggaran Akuntansi dan Manajemen di Indonesia: Kajian Literatur Sistematis
DOI:
https://doi.org/10.31004/joecy.v6i1.8461Keywords:
Perlindungan Hukum; Whistleblower; Penegakan Hukum; Kepastian Hukum; Peraturan Perundang-undangan.Abstract
Perlindungan hukum terhadap whistleblower merupakan instrumen penting dalam sistem negara hukum untuk menjamin efektivitas penegakan hukum dan tata kelola organisasi yang akuntabel. Dalam konteks pelanggaran akuntansi dan penyalahgunaan wewenang manajerial, peran whistleblower menjadi strategis karena mereka memiliki akses langsung terhadap informasi internal yang tidak mudah terdeteksi oleh mekanisme pengawasan eksternal. Penelitian ini bertujuan menganalisis perkembangan kajian serta efektivitas perlindungan hukum terhadap whistleblower di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses kajian dilakukan dengan menelaah artikel ilmiah dan regulasi terkait periode 2014–2025 menggunakan tahapan PRISMA. Hasil penelitian menunjukkan bahwa secara normatif Indonesia telah memiliki dasar hukum perlindungan pelapor melalui berbagai peraturan perundang-undangan, namun implementasinya masih menghadapi tantangan, terutama terkait jaminan anonimitas, perlindungan dari retaliasi, dan integrasi dengan kebijakan tata kelola perusahaan. Penelitian ini menegaskan perlunya harmonisasi antara regulasi hukum dan sistem pengendalian internal organisasi guna memperkuat perlindungan whistleblower secara preventif dan represif.
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