Karakter Akuntan Dalam Filosofi Adigang Adigung Adiguna
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 informant...
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| Main Authors: | , |
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| Format: | Article PeerReviewed |
| Language: | Indonesian English |
| Published: |
Universitas Brawijaya
2019
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| Subjects: | |
| Online Access: | http://repository.unair.ac.id/99932/2/Erina%20Sudaryati_Peer%20Review%20008.pdf http://repository.unair.ac.id/99932/5/Erina%20Sudaryati_Karil%2008_Karakter%20Akuntan%20Dalam%20Filosofi%20Adigang%20Adigung%20Adiguna.pdf http://repository.unair.ac.id/99932/ https://jamal.ub.ac.id/index.php/jamal/article/view/1171 http://dx.doi.org/10.21776/ub.jamal.2019.10.3.28 |
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| Institution: | Universitas Airlangga |
| Language: | Indonesian English |
| Summary: | 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. |
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