KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA

Fania Masna Reraja, Erina Sudaryati

Abstract


Abstrak: Karakter Akuntan dalam Filosofi Adigang Adigung Adiguna. Penelitian ini bertujuan menelaah karakter akuntan dalam filosofi adigang adigung adiguna ketika menjalankan profesionalisme pekerjaannya. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa auditor senior sebagai informan. Penelitian ini menemukan bahwa filosofi adigang adigung adiguna muncul ketika akuntan melakukan proses audit sampai menerbitkan opini. Akuntan mengandalkan kedudukan, kekuatan, dan kepandaiannya untuk membuat keputusan etis. Sikap ini juga sangat melekat pada akuntan karena mereka selalu menjadi ujung tombak skandal informasi keuangan Meskipun demikian, sikap tersebut menjadi lemah jika akuntan tidak memiliki power atau integritas dalam melaksanakan tugasnya.

 

Abstract: The Characters of Accountant in Adigang, Adigung, Adiguna Philosophy. This study aims to examine the character of accountants in the philosophy of “adigang adigung adiguna” when carrying out a working professional. The method used is descriptive qualitative, with several senior auditors as informants. This study finds that the philosophy of “adigang adigung adiguna” arises when accountants conduct audits to publish opinions. Accountants rely on their position, strength, and intelligence to make ethical decisions. This attitude is also very attached to accountants because they always spearhead the financial information scandal. However, this attitude becomes weak if the accountants does not have the power of integrity in carrying out their duties.


Keywords


akuntan; etika; opini audit; profesional

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2019.10.3.28

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