Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor

  • Ida Ayu Budhananda Munidewi Fakultas Ekonomi dan Bisnis, Universitas Mahasaraswati, Bali

Abstract

Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason, this purpose study is to examine the accountability of auditors in the perspective of karma phala. This study used a qualitative method that focuses on the descriptive and the interpretative of human behaviour. The research data was obtained through participant observation and unstructured interview. Data analyze through three stages: data reduction, data presentation and conclusion. The result shows that karma phala actually been embedded in every aspect of auditor’s accountability, but need more emphasis on awareness of the role of auditors in the public and the profession.

 

Published
2017-02-17
How to Cite
MUNIDEWI, Ida Ayu Budhananda. Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], p. 54-64, feb. 2017. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/25978>. Date accessed: 26 jan. 2020. doi: https://doi.org/10.24843/JIAB.2017.v12.i01.p07.
Section
Articles

Keywords

Akuntabilitas auditor, hukum karma phala, karakter auditor