The implementation of a whistleblowing system as an anti-corruption initiative in Indonesian government institutions

Main Article Content

Agus Joko Pramono
Mohamad Iqbal Aruzzi


Whistleblowing is viewed as a powerful tool to identify corruption. Apart from motivation, beha-viour, and the rights of whistleblower protection, as success factors of whistleblowing programs, current research argues that it is hard to expect the emergence of whistleblowers if channels to report wrongdoing do not exist. Hence, the purpose of this study is to explore and explain the provision of whistleblowing policy and the range of whistleblowing systems and their channels as an anti-corruption initiative in Indonesian government institutions. The research utilised content analysis from secondary data and analys-ed primary data obtained through online survey completed by government auditors working in Indonesian government institutions. Indonesia has at least 618 government institutions, whereby the researcher chose the most “valuable” sample based on a hierarchy of 104 institutions from central government and provincial level; it excludes government institutions at the district and municipal level, 44 questionnaires were returned and usable (42% response rate). The research found that from these institutions, just a few have had a policy that aligned with international best practice, some were not even backed up by a policy at all. It appears that many institutions have built a whistleblowing system for lip service only; they do not provide a comprehensive policy to protect the witness, handle the report, or guarantee an investigation. Research outcomes are expected to encourage the Indonesian government to extend whistleblowing provisions in their institutions. This study can be useful as well for government institutions to get a general idea of the common content of whistleblowing policies.

Article Details

How to Cite
Pramono, A. J., & Aruzzi, M. I. (2023). The implementation of a whistleblowing system as an anti-corruption initiative in Indonesian government institutions. Integritas : Jurnal Antikorupsi, 9(2), 195–212.
Author Biographies

Agus Joko Pramono, The Audit Board of the Republic of Indonesia (BPK-RI)

The Vice Chairman of the Audit Board of the Republic of Indonesia (BPK)

Mohamad Iqbal Aruzzi

Head of Integrity Enforcement Sub-division, The Audit Board of the Republic of Indonesia (BPK-RI)

LPDP Scholarship Republik Indonesia


Alatas, S. H. (1990). Corruption: its nature, causes, and functions.

Aswicahyono, H. H., & Hill, H. (2015). Is Indonesia trapped in the middle? Discussion Paper Series.

Bashir, S., Khattak, H. R., Hanif, A., & Chohan, S. N. (2011). Whistle-blowing in public sector organizations: Evidence from Pakistan. The American Review of Public Administration, 41(3), 285-296.

Basri, M. C., & Hill, H. (2011). Indonesian growth dynamics. Asian Economic Policy Review, 6(1), 90–107.

Brough, P., Lawrence, S. A., Tsahuridu, E., & Brown, A. J. (2021). The effective management of whistleblowing: The whistleblowing response model. In Handbook on Management and Employment Practices. Springer.

Brown, R. A. (2006). Indonesian corporations, cronyism, and corruption. Modern Asian Studies, 40(04), 953–992.

Budiman, A., Roan, A., & Callan, V. J. (2013). Rationalizing ideologies, social identities and corruption among civil servants in Indonesia during the Suharto era. Journal of Business Ethics, 116(1), 139–149.

Cameron, L., Chaudhuri, A., Erkal, N., & Gangadharan, L. (2009). Propensities to engage in and punish corrupt behavior: Experimental evidence from Australia, India, Indonesia and Singapore. Journal of Public Economics, 93(7), 843–851.

Claessens, S., Djankov, S., & Lang, L. H. (1999). Who controls east Asian corporations. Policy Research working paper.

Deflem, M. (1995). Corruption, law, and justice: A conceptual clarification. Journal of Criminal Justice, 23(3), 243–258.

Dungan, J. A., Young, L., & Waytz, A. (2019). The power of moral concerns in predicting whistleblowing decisions. Journal of Experimental Social Psychology, 85, 103848.

Erwin, J., & Ramsay, B. (2015). Whistleblowing environment in Indonesian financial institutions. International Journal of Business and Social Research, 5(11), 28–35.

Fealy, G. (2011). Indonesian politics in 2011: Democratic regression and Yudhoyono’s regal incumbency. Bulletin of Indonesian Economic Studies, 47(3), 333–353.

Gillespie, K., & Okruhlik, G. (1991). The political dimensions of corruption cleanups: a framework for analysis. Comparative Politics, 24(1), 77–95.

Hakim, R. N. (2016). Dahlan Iskan menambah daftar menteri era SBY yang tersangkut korupsi. In Kompas. Retrieved from

Halim, H., & Parlina, I. (2017). Jokowi in-law plays key role in bribery case. In The Jakarta Post. Retrieved from

Hamilton-Hart, N. (2001). Anti-corruption strategies in Indonesia. Bulletin of Indonesian Economic Studies, 37, 18–65.

Hassink, H., de Vries, M., & Bollen, L. (2007). A content analysis of whistleblowing policies of leading European companies. Journal of Business Ethics, 75(1), 25–44.

Hill, H. (2000). Indonesia: The strange and sudden death of a tiger economy. Oxford Development Studies, 28(2), 117–139.

Hofstede, G., Hofstede, G. J., & Minkov, M. (2010). Organizations and cultures: Software of the mind. In McGrawHill, New York.

Hogan, C. E., Rezaee, Z., Riley Jr, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231–252.

Jain, A. K. (2001). Corruption: A Review. Journal of Economic Surveys, 15(1), 71–121.

King, D. Y. (2000). Corruption in Indonesia: A curable cancer? Journal of International Affairs, 53(2), 603–624.

Klitgaard, R. (1988). Controlling corruption. Univ of California Press.

Klitgaard, R. (2008). A holistic approach to the fight against corruption.

Klitgaard, R. (2019). Engaging corruption: new ideas for the International Monetary Fund. Policy Design and Practice, 2(3), 229–242.

Kumar, R. (2014). Research methodology: A step-by-step guide for beginners (4th ed.). SAGE Publications.

Lane, J.-E. (2005). Public administration and public management: the principal-agent perspective. Taylor & Francis.

Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2016). Whistleblowing intentions among public accountants in Indonesia: Testing for the moderation effects. Journal of Business Ethics, 152, 573-588.

Lee, G., & Fargher, N. (2013a). Companies’ use of whistle-blowing to detect fraud: An examination of corporate whistle-blowing policies. Journal of Business Ethics, 114(2), 283–295.

Lee, G., & Fargher, N. (2013b). Companies’ use of whistle-blowing to detect fraud: An examination of corporate whistle-blowing policies. Journal of Business Ethics, 114(2), 283–295.

Miceli, M. P., & Near, J. P. (1992). Blowing the whistle: The organizational and legal implications for companies and employees. Lexington Books.

Miceli, M. P., Near, J. P., & Dworkin, T. M. (2013). Whistle-blowing in organizations. Psychology Press.

Miethe, T. D. (1999). Whistleblowing at work: Tough choices in exposing fraud, waste, and abuse on the job. Westview Press Boulder, CO.

Mietzner, M. (2014). How Jokowi won and democracy survived. Journal of Democracy, 25(4), 111–125.

Moberly, R. E., & Wylie, L. E. (2011a). An empirical study of whistleblower policies in United States corporate codes of ethics. 27–55.

Moberly, R. E., & Wylie, L. E. (2011b). An empirical study of whistleblower policies in United States corporate codes of ethics. 27–55.

Mohamad, A., Sifat, I. M., Mohd Thas Thaker, H., & Noor, A. M. (2021). On IMF debt and capital control: evidence from Malaysia, Thailand, Indonesia, the Philippines and South Korea. Journal of Financial Regulation and Compliance, 29(2), 143–162.

Near, J. P., & Miceli, M. P. (2008). Wrongdoing, whistle-blowing, and retaliation in the US government what have researchers learned from the Merit Systems Protection Board (MSPB) survey results? Review of Public Personnel Administration, 28(3), 263–281.

Nurhidayat, I., & Kusumasari, B. (2017). Strengthening the effectiveness of whistleblowing system: a study for the implementation of anti-corruption policy in Indonesia. Journal of Financial Crime, 0.

Olken, B. A. (2007). Monitoring corruption: Evidence from a field experiment in Indonesia. Journal of Political Economy, 115(2), 200–249.

Paul, R. J., & Townsend, J. B. (1996). Don’t kill the messenger! Whistle-blowing in America - A review with recommendations. Employee Responsibilities and Rights Journal, 9(2), 149–161.

Pertiwi, K., & Ainsworth, S. (2021). “Democracy is the cure?”: Evolving constructions of corruption in Indonesia 1994–2014. Journal of Business Ethics, 173(3), 507–523.

Quah, J. S. T. (2016). Controlling corruption in Asian countries. Routledge Handbook of Corruption in Asia.

Schwarz, A. (1999). A nation in waiting: Indonesia’s search for stability. Allen & Unwin Sydney.

Sharma, S. D. (2003). The Asian financial crisis new international financial architecture: Crisis, reform and recovery. Manchester University Press.

Sherlock, S. (2002). Combating corruption in Indonesia? The ombudsman and the assets auditing commission. Bulletin of Indonesian Economic Studies, 38(3), 367–383.

Singleton, T. W., Singleton, A. J., Bologna, G. J., & Lindquist, R. J. (2006). Fraud auditing and forensic accounting. John Wiley & Sons.

Sunstein, C. R. (2005). Why societies need dissent (Vol. 9). Harvard University Press.

Suyatno, B., Armstrong, A., & Thomas, K. (2017). Designing whistleblowing policy and regulations for high-context cultures: A case study in Indonesia. In Perspectives on Philosophy of Management and Business Ethics. Springer.

Tadjoeddin, M. Z. (2019). Inequality and exclusion in Indonesia: Political economic developments in the post-Soeharto era. Journal of Southeast Asian Economies, 36(3), 284–303.

Taylor, J. (2019). What causes employees to whistle while they work? Factors affecting internal whistle‐blowing in the Australian Public Service. Australian Journal of Public Administration, 78(4), 497–515.

Trimulyono, H. (2011). Securing protection and cooperation of witnesses and whistle-blowers. Fourth Regional Seminar on Good Governance for Southeast Asian Countries, 68–75.

Vandekerckhove, W. (2010). Whistleblowing: perennial issues and ethical risks. In Handbook of Corporate Governance and Social Responsibility. Gower, Farnham.

Weaver, G. R., Treviño, L. K., & Cochran, P. L. (1999). Corporate ethics practices in the mid-1990’s: An empirical study of the Fortune 1000. Journal of Business Ethics, 18(3), 283–294.

White, A. (2006). The paradox of corruption as antithesis to economic development: Does corruption undermine economic development in Indonesia and China, and why are the experiences different in each country? Asian-Pacific Law and Policy Journal, 8(1), 1.

Winardi, R. D. (2013). The influence of individual and situational factors on lower-level civil servants’ whistle-blowing intention in Indonesia. Journal of Indonesian Economy and Business: JIEB., 28(3), 361.

Wolfe, S., Worth, M., Dreyfus, S., & Brown, A. J. (2014). Whistleblower protection laws in G20 countries.