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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Science
Ratna Anggraini Aripratiwi
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Economics, Econometrics & Finance

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MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI) Ratna Anggraini Aripratiwi; Unti Ludigdo; M. Achsin
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.154 KB) | DOI: 10.22219/jrak.v7i1.13

Abstract

This study aims to explore the deep meaning of integrity attitudes experienced, felt, and run bypublic accountants in one of the famous KAP in Surabaya, KAP “Cemerlang”.Revealing theattitude of the integrity of public accountants because of the many public accountants are stilldragged into fraud and violations, resulting in unethical decisions. Every public accountant hasa different perspective in determining and exercising an attitude of integrity, whether to defendor even take it off for a particular purpose. And in the end bring up a variety of diverse meaningsof pure integrity and pragmatic integrity.Keywords: Integrity, phenomenology, public accountant.
Observing the character of public accountant through the spirit of Fastabiqul Khairat Ratna Anggraini Aripratiwi; Binti Shofiatul Jannah; Ade irma Suryani Lating; Nur Ravita Hanun
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1659

Abstract

This study aims to examine the character of public accountant in spirit fastabiqul khairat through a religius approach. The method used in this research is qualitative with a religiosity pradigm strategy. This study found that the spirit of fastabiqul khairat appears in every audit process, carried out by public accountant, starting from the engagement process to the issuance of an audit opinion. In the ethical crisis faced by public accountant, it takes a character building with integrity “amal shalih“ and not unjust. Public accountant prioritize aspects of conviction in every decision, adhere to the applicable rules. Through the spirit of fastabiqul khairat, it’s expected to be able to produce ethical behaviour for public accountant, which will lead to the concept of a code of ethics of public accountant profession.
Co-Authors Ade irma Suryani Lating Binti Shofiatul Jannah M. Achsin Nur Ravita Hanun Unti Ludigdo