KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA

KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA

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...

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Bibliographic Details
Main Authors: Fania Masna Reraja, Erina Sudaryati
Format: Article
Language:English
Published: University of Brawijaya 2019-12-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
akuntan;
etika
opini audit
profesional
Online Access:https://jamal.ub.ac.id/index.php/jamal/article/view/1171/pdf
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spelling doaj-a80a9b70fa2948acb4765a282b99734c2020-11-25T03:13:20ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792019-12-0110348250110.21776/ub.jamal.2019.10.3.28KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNAFania Masna Reraja0Erina Sudaryati1Universitas AirlanggaUniversitas AirlanggaAbstract: 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.https://jamal.ub.ac.id/index.php/jamal/article/view/1171/pdfakuntan;etikaopini auditprofesional
collection DOAJ
language English
format Article
sources DOAJ
author Fania Masna Reraja
Erina Sudaryati
spellingShingle Fania Masna Reraja
Erina Sudaryati
KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA
Jurnal Akuntansi Multiparadigma
akuntan;
etika
opini audit
profesional
author_facet Fania Masna Reraja
Erina Sudaryati
author_sort Fania Masna Reraja
title KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA
title_short KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA
title_full KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA
title_fullStr KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA
title_full_unstemmed KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA
title_sort karakter akuntan dalam filosofi adigang, adigung, adiguna
publisher University of Brawijaya
series Jurnal Akuntansi Multiparadigma
issn 2086-7603
2089-5879
publishDate 2019-12-01
description 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.
topic akuntan;
etika
opini audit
profesional
url https://jamal.ub.ac.id/index.php/jamal/article/view/1171/pdf
work_keys_str_mv AT faniamasnareraja karakterakuntandalamfilosofiadigangadigungadiguna
AT erinasudaryati karakterakuntandalamfilosofiadigangadigungadiguna
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