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Studi fenomenologi atas dilema etis auditor internal pemerintah

This study aims to gain an understanding the reality of ethical dilemmas faced by government auditors in Inspektorat Provinsi Kalimantan Barat and how it handled. The majority of previous studies conditioning ethical dilemmas in the design scenario. Threrefore, this study was motivated to investigate a more ethical dilemmas based field with interpretive paradigm. With phenomenological as research method, this research concludes that (1) internal auditors in a dilemma when get intervention from ?obrik?, (2) auditors feeling bad to report his friends, (3) auditors faces the public perception, (4) auditors felt disappointed when ?Laporan Hasil Pemeriksaan? is not signed, (5) limited of auditor, audit time and infrastructure are constraints of audit. Ethical dilemmas faced by auditors in a wide variety of situations is overcome by realizing the unity of consciousness. On the basis of spiritual consciousness, sosial consciousness, law consciousness and consciousness of the profession that is internalized within himself the ethical behavior of auditors can be realized.

Ketersediaan

Call NumberLocationAvailable
EJK 1902PSB lt.dasar - Pascasarjana1
Penerbit Surabaya Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.,
Edisi -
Subjek Audit
Government
Ethical dilemma
Internal auditor
Consciousness
ISBN/ISSN 14110393
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
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