Ni Wayan Meilawathi, Erina Sudaryati


Abstrak - Dilema Etis Auditor dan Ajaran Karma Pala

Tujuan Utama - Penelitian ini bertujuan untuk mengetahui dilema etis yang dialami auditor dari sudut pandang karma pala (keyakinan bahwa semua perbuatan telah dilakukan dengan baik, maka akan mendatangkan hasil yang baik).

Metode - Penelitian ini menggunakan pendekatan studi kasus ideografis-konfiguratif. Seorang auditor senior dan pemangku pura menjadi informan dalam penelitian ini.

Temuan Utama – Penelitian ini menemukan bahwa auditor mengalami dilema etis saat terjadi terjadi perbedaan pendapat dengan klien. Auditor harus melakukan diskusi dengan klien untuk mengetahui argumentasi dari sisinya. Selain itu, auditor juga harus mengambil solusi terbaik.

Implikasi Teori dan Kebijakan - Dilema etis auditor tersebut dapat diatasi dengan penerapan ajaran karma pala dalam pengambilan keputusan etis auditor. Implikasinya, auditor selayaknya berhati-hati dalam mengambil keputusan etis agar dapat terhindar dari karma buruk di masa mendatang.

Kebaruan Penelitian - Penelitian ini mempelajari lebih jauh pemikiran karma pala dan kaitannya dengan dilema etis auditor.


Abstract - Auditor's Ethical Dilemma and Karma Pala Teachings

Main Purpose - This study aims to determine the ethical dilemmas experienced by auditor from the perspective of karma pala (the belief that all actions have been done well, it will bring good results).

Method - This study uses ideographic-configurative case study approach. A senior auditor and temple stakeholders become the informants.

Main Findings - This study finds that the auditor experience ethical dilemmas when there are differences of opinion with client. The auditor must discuss with the client to find out the arguments from his side. In addition, auditor must also take the best solution.

Theory and Practical Implications - The ethical dilemma can be resolved by applying the teachings of karma pala in making auditor' ethical decisions. The implication, auditor should be careful in making ethical decisions to avoid bad karma in the future.

Novelty - This research examines karma pala perspective and its relation to the ethical dilemma of auditor.


auditor; dilema etis; karma pala

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.1.08


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