MENGGAGAS PENERAPAN KODE ETIK AKUNTAN PUBLIK DALAM BUDAYA BUGIS

Romy Nugraha

Abstract


Abstrak - Menggagas Penerapan Kode Etik Akuntan Publik dalam Budaya Bugis

Tujuan Utama - Penelitian ini bertujuan menggagas penerapan kode etik akuntan publik dengan berlandaskan nilai kehidupan manusia Bugis.

Metode - Penelitian ini menggunakan metode analisis nilai budaya Bugis. Wawancara terhadap auditor dan pengamat budaya dilakukan untuk memperkuat analisis budaya.                                                     

Temuan Utama - Penelitian ini menjelaskan bahwa perpaduan nilai kehidupan lempu, getteng, warani dan acca dapat memperkukuh auditor dalam memegang prinsip kode etik. Selain itu, nilai siri’ membuat auditor bersikap professional. Terdapat pula nilai reso’ yang berfungsi meningkatkan motivasi auditor dalam bekerja.

Implikasi Teori dan Kebijakan – Nilai kehidupan manusia bugis akan menjunjung tinggi penerapan kode etik akuntan publik. Implikasinya kode etik akan dipandang sebagai tanggung jawab moral pribadi yang melekat sebagai jiwa dalam diri seorang akuntan publik.

Kebaruan Penelitian - Penelitian ini mengkaji penerapan kode etik melalui persepsi kebudayaan bugis.

 

Abstract - Public Accountant Code of Ethics Implementation in Bugis Culture

Main Purpose - This study aims to implement a code of ethics for public accountants based on Bugis culture.

Methods - This study uses the method of analyzing Bugis cultural values. Interviews with auditors and cultural observers were conducted to strengthen the cultural analysis.

Main Findings - This study explains that the combination of the values of “lempu,” “getting,” “warani,” and “acca” can strengthen auditors in adhering to the principles of the code of ethics. In addition, the “siri'” value makes the auditor behave professionally. There is also a “'reso'” value that increases the auditor's motivation at work.

Theory and Practical Implications - The value of Bugis human life will uphold the code of ethics for public accountants. The implication is that the code of ethics will be seen as a personal moral responsibility inherent as the soul of a public accountant.

Novelty - This study examines the application of the code of ethics through the perception of Bugis culture.


Keywords


auditor; bugis; kode etik; profesional

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.2.24

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