KARAKTERISTIK PROFESIONALISME AUDITOR INTERNAL DARI PERSPEKTIF TOKOH PEWAYANGAN KRESNA

Selina Fransisca

Abstract


Abstrak – Karakteristik Profesionalisme Auditor Internal dari Perspektif Tokoh Pewayangan Kresna

Tujuan Utama - Penelitian ini berupaya menelaah peran auditor internal dari perspektif tokoh pewayangan kresna.

Metode - Penelitian ini menggunakan metode kualitatif deskriptif. Seorang auditor internal yang sudah berkecimpung selama 30 tahun adalah informan dalam penelitian ini.

Temuan Utama – Penelitian ini menemukan bahwa terdapat tiga peran auditor internal yaitu sebagai pengawas, konsultan dan katalisator. Dalam pekerjaanya banyak dilema yang dihadapi oleh mereka. Mereka tidak hanya harus memperhatikan kode etik akuntan, namun juga mengandalkan Tuhan, berintegritas, bijaksana, dan cerdik.

Impikasi dan Kejijakan - Penelitian ini memberikan pandangan dan wawasan mengenai pengambilan keputusan atas dilema yang didasarkan pada prinsip dan peran auditor internal yang  diambil dari sosok Kresna. Auditor internal diharapkan menirut sifat Kresna untuk mengambil keputusan terbaik atas dilema yang dihadapi.

Kebaharuan Penelitian - Kebaharuan dari penelitian ini adalah melihat sisi etika dan profesionalisme dari peran auditor internal dalam sudut pandang tokoh pewayangan.

 

Abstract – Characteristics of Internal Auditor Professionalism from the Perspective of Kresna.

Main Purpose - This study seeks to examine the role of internal auditors from the perspective of Krishna.

Method - This research uses a descriptive qualitative method. An internal auditor who has been in the business for 30 years is the informant.

Main Findings – This study finds that internal auditors' roles are supervisors, consultants, and catalysts. They face many dilemmas. They must not only pay attention to the accountant's code of ethics but also rely on God, be integrity, be wise, and be astute.

Theory and Practical Implications - This study provides views and insights regarding decision-making on dilemmas based on the principles and role of internal auditors taken from the figure of Krishna. Internal auditors are expected to imitate Krishna's character to make the best decisions on their dilemmas.

Novelty - The novelty of this study is to look at the ethical and professional side of the role of internal auditors from the perspective of wayang characters.


Keywords


auditor internal; dilema etis; gotong royong; profesionalisme

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.35

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