Karakter Akuntan Dalam Filosofi Adigang Adigung Adiguna

• Main Authors: Fania Masna Reraja, Erina Sudaryati
• Format: Article PeerReviewed
• Language: Indonesian; English
• Published: Universitas Brawijaya 2019
• Subjects: H Social Sciences; HF5601 Accounting; HJ9701-9940 Public accounting. Auditing
• 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
• Institution: Universitas Airlangga

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.