Title: THE EXISTENCE OF THE CHARACTER OF PRABU KRESNA IN THE PROFESSIONALISM ATTITUDE OF PUBLIC ACCOUNTANTS
Authors: IRWAN ADIMAS GANDA SAPUTRA
Affiliations: Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
The crisis of confidence in the function and role of public accountants is due to the numerous audit failure scandals caused by unethical behavior by public accountants. Therefore, professionalism is a crucial element for public accountants in determining the success of the audit process, maintaining the profession's credibility, and maintaining public trust.
This study aims to identify and interpret the professional attitudes that public accountants should possess based on the character of Prabu Kresna. The results of this study are expected to provide new information regarding the professional attitudes that public accountants should possess based on Prabu Kresna's character and provide a picture of a figure who can be used as a role model in carrying out their duties professionally.
This research is an exploratory qualitative study using ethnographic methods. Data collection techniques used were direct interviews and documentation. The interview technique used was semi-structured interviews. To obtain valid data, the researcher employed data triangulation techniques, namely method triangulation and data source triangulation.
The results of the analysis show that the professional attitudes that should be possessed by public accountants based on the character of Prabu Kresna are (1) siding with the truth (independent); (2) moral actions carried out without expecting praise and based on honesty, norms and applicable ethics (integrity); (3) maintaining the security of information obtained from other parties (confidentiality); (4) actions of vigilance, accuracy, thoroughness, accuracy and high curiosity (due professional care), (5) cleverness, there are two elements in it, namely cleverness and cleverness; a public accountant can use this cleverness to find flaws as an effort to determine the right audit planning to reveal whether or not there is fraud.
Keywords: Public Accountant, Prabu Kresna, Professionalism
Sources: http://repository.unair.ac.id/86233/