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