Fania Masna Reraja and Erina Sudaryati (2019) Karakter Akuntan Dalam Filosofi Adigang Adigung Adiguna. Jurnal Akuntansi Multiparadigma, 10 (3). pp. 482-501. ISSN 2086-7603, e-ISSN: 2089-5879

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Abstract

The Characters of Accountant in Adigang, Adigung, Adiguna Philosophy. This study aims to examine the character of accountants in the philosophy of “adigang adigung adiguna” when carrying out a working professional. The method used is descriptive qualitative, with several senior auditors as informants. This study finds that the philosophy of “adigang adigung adiguna” arises when accountants conduct audits to publish opinions. Accountants rely on their position, strength, and intelligence to make ethical decisions. This attitude is also very attached to accountants because they always spearhead the financial information scandal. However, this attitude becomes weak if the accountants does not have the power of integrity in carrying out their duties.

Item Type:	Article
Uncontrolled Keywords:	akuntan; etika; opini audit; profesional
Subjects:	H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Fania Masna Reraja NIM040913172 Erina Sudaryati NIDN0028026104
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	12 Oct 2020 02:35
Last Modified:	12 Oct 2020 02:35
URI:	http://repository.unair.ac.id/id/eprint/99932
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