CIRI KEPRIBADIAN AKUNTAN PUBLIK BERLANDASKAN NILAI PAPPASENG TORIOLO

Muhammad Faisal Abdul Rahim Pelu, Syamsuri Rahim, Andika Pramukti, Muslim Muslim

Abstract


Abstrak – Ciri Kepribadian Akuntan Publik Berlandaskan Nilai Pappaseng To Riolo

Tujuan Utama – Penelitian berupaya mengeksplorasi ciri kepribadian akuntan publik berlandaskan nilai pappaseng to riolo.

Metode – Penelitian ini menggunakan studi kasus idiografis. Adapun informan penelitian ini adalah beberapa akuntan publik dari Sulawesi Selatan.

Temuan Utama – Nilai pappaseng to riolo dapat menjadi landasan pembentukan ciri kepribadian yang sesuai dengan karakteristik profesi akuntan publik. Beberapa ciri kepribadian dalam nilai tersebut mendukung prinsip kerja akuntan publik. Selain itu, ciri kepribadian tersebut juga mendukung tanggung jawab pada kepentingan publik.

Implikasi Teori dan Kebijakan – Ciri kepribadian akuntan publik yang berlandaskan nilai pappaseng to riolo berdampak pada penguatan etika profesi. Hasil rumusan ciri kepribadian dapat menjadi panduan dalam pengembangan karir dan pengaturan penugasan akuntan publik.

Kebaruan Penelitian – Penelitian ini menawarkan konsep pengembangan ciri kepribadian akuntan publik berbasis nilai pappaseng to riolo dengan menggunakan inventori lima besar ciri kepribadian

 

Abstract –Personality Characteristics of Public Accountants Based on "Pappaseng To Riolo" Values

Main Purpose – The research seeks to explore the personality characteristics of public accountants based on "pappaseng to riolo" values.

Method – This research uses an idiographic case study. The informants for this research are several public accountants from South Sulawesi.

Main Findings – The "pappaseng to riolo" values can be the basis for forming personality traits under the characteristics of the public accounting profession. Several personality traits in these values support the working principles of public accountants. Apart from that, these personality traits also support responsibility for the public interest.

Theory and Practical Implications - The personality traits of public accountants based on "pappaseng to riolo" values have an impact on strengthening professional ethics. The results of the personality characteristics formulation can guide career development and the arrangement of public accounting assignments.

Novelty - This research offers the concept of developing the personality traits of public accountants based on "pappaseng to riolo" values using an inventory of the five big personality traits.


Keywords


akuntan publik; legitimasi; kepribadian; pappaseng to riolo

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.20

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