ANALISIS PERILAKU ETIS AUDITOR DENGAN PERSPEKTIF FILOSOFI TRI KAYA PARISUDHA
Abstract
This study examine the philosophy of tri kaya parisudha on auditor’s ethical behavior. Tri kaya parisudha is one of Hindu’s ethics philosophy on Sarasamuccaya Sloka 74-76. Ethics value on auditing world be a focus and must be regulated by a code of ethics. The research background by phenomenon of bribery cashes and added corruption list in Indonesia. Auditor’s code ethics be the fundamental for carry out the task of auditing process for force dilemma heave in sight on judgment and decision of audit result. Data collection by book study and interview to university’s internal auditor. The simultan results show that tri kaya philosophy has an ability on auditor’s ethical behavior. Parsial results are manacika parisudha has positive effect on auditor’s ethical behavior; wacika parisudha has positive effect on auditor’s ethical behavior; and kayika parisudha has positive effect on auditor’s ethical behavior. The moral and ethical values contained encourage auditors to act in accordance with the code of ethics and auditing principles while maintaining their integrity. The dilemma that occurs when the auditor make a decision and statement becomes distorted after the individual adheres to the values of the tri Kaya parisudha. Interconnection link from tri kaya parisudha be a ethical fundamental for thinking , speaking and acting.
References
Akaah, I.P., Lund, D. 1994. The Influence of Personal and Organizational Values on Marketing Professional Ethical Behavior. Journal of Business Ethics. 13:417-430.
Dewi, Purnama. 2015. Pengaruh Pengalaman, Orientasi Etika, Komitmen dan Budaya Etis Organisasi Pada Sensitivitas Etika Auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Bali. Tesis. Pasca Sarjana Akuntansi Universitas Udayana Denpasar Bali.
Fauzan. 2016. Pengaruh Religiusitas dan Ethical Climate terhadap Ethical Behavior. Universitas Kanjuruhan Malang. ejournal.unikama.ac.id
Sugiyono. 2012. Metode Penelitian Bisnis. Alfabeta. Cetakan ke 16. Bandung.
Sura, I Gede. 2001. Pengendalian Diri dan Etika dalam Ajaran Agama Hindu. Denpasar. Hanuman Sakti.