Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Agregat: Jurnal Ekonomi dan Bisnis
Driana Leniwati
Universitas Muhmmadiyah Malang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Ethical Dilemma in Giving Auditor Opinions: A Review Based on Principle Theory Jihad Agil Maulana Kusuma Jihad; Driana Leniwati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23408

Abstract

This study aims to examine the provision of audit opinions based on virtuous ethics theory in facing ethical dilemmas at a Public Accounting Firm in Malang. This study uses a qualitative approach with purposive sampling. The research informants consisted of four auditors: a partner, a senior auditor, and a junior auditor. Data collection techniques were conducted through in depth interviews, observation, documentation and data triangulation. Data analysis techniques used the Miles, Huberman, and Saldana model through the stages of data reduction, data presentation and conclusion drawing. The results show that virtuous theory is related to the auditor's professional code of ethics. Honesty relates to integrity, fairness relates to objectivity and independence while trustworthiness relates to competence, confidentiality and professional behavior. Auditors face ethical dilemmas in maintaining honesty and independence when providing audit opinions. This study concludes that the auditor's moral character is an important foundation for maintaining the quality of the audit opinion and increasing public trust in the audit profession
Co-Authors Jihad Agil Maulana Kusuma Jihad