Kadek Rahma Sari, Angelina Putu Winda Savira


Abstrak – Merefleksikan Panca Satya dalam Diri Akuntan Publik

Tujuan Utama- Tujuan penelitian ini adalah menggali panca satya dalam merefleksikan kode profesi akuntan publik.

Metode – Penelitian ini merupakan metode wawancara tidak terstruktur dan membandingkannya dengan panca satya. Narasumber dalam penelitian merupakan salah seorang akuntan publik di Big Four Company.

Temuan Utama – Panca satya dapat merefleksikan kode etik. Terdapat kesesuaian pada lima prinsip kode etik dan panca satya. Selain itu, panca satya dapat dijadikan sebagai pedoman untuk mengendalikan diri pada auditor.

Implikasi teori dan Kebijakan – Nilai yang dapat dijunjung pada panca satya adalah kesetiaan dan kejujuran. Panca satya dapat digunakan sebagai pedoman kode etik akuntan publik yang menjunjung nilai dharma.

Kebaruan Penelitian – Penelitian ini memberikan aspek kajian penerapan kode etik akuntan publik berbasis nilai panca satya.


Abstract – Reflecting on the "Panca Satya" in a Public Accountant

Main Purpose - This study aims to explore the "panca satya" in reflecting on the code of the public accounting profession.

Method – This study used the unstructured interview method and compared it with the "panca satya" scores. The resource person in the study is a public accountant at the Big Four Company.

Main Findings – "Panca satya" can reflect a code of ethics. There is conformity to the five principles of the code of ethics and the five satyas. In addition, "panca satya" can be used as a guide for self-control in auditors.

Theory and Practical Implications – Values that can be upheld by the "panca satya" are loyalty and honesty. Panca satya can be a guideline for a public accountant's code of ethics that keeps "dharma" values.

Novelty – This study provides aspects of the study of the application of the code of ethics of public accountants based on the "panca satya" values.


akuntan publik; audit; dharma; panca satya

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