Date: 12-05-2024 Digital Publication Services : JABM | JAM | ABMR | ABMCS | BLOG

Faculty Research

AUDITOR ETHICS IN "KAIN POLENG" AND "MULAT SARIRA": TREADING IDENTIRY BETWEEN BLACK AND WHITE

Detail
Author SONHAJI
ID 202.710.043
Published Date 01-01-1900

Abstract

Auditor Ethics in “Kain Poleng” and “Mulat Sarira”: Treading Identity Between Black and White Sonhaji Azis N.A. Jamaluddin Abstract The study aims to reveal the independent auditor's way in applying personal ethics value and profession ethics code to the performance of auditing in two points betaween the right and wrong or similar to not stuck in the choices that destructive. Two cultures of Bali, Kain Poleng and Mulat Sarira, are used as a perspective to reveal how the auditors working in the good and bad spectrum as described by Kain Poleng which is still showed the identity. This studyused qualitative approach with personal as a tool of analysis through data reduction and reflection methods. Triangulation data source was conducted on cases relating to the ethics auditor in order to get sufficient understanding. The interview result shows that the auditor who internalizes the concept of Kain Poleng and Mulat Sarira is stronger to face temtation from the outside because they are afraid of God reprisal which resulted in the application of responsibility profession ethics code. Keywords: Integrated soft skills, values of eastern, character graduates.