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All Journal Patria Artha Journal of Accounting Dan Financial Reporting
Syarif Syahrir Malle
Hasanuddin University
Economics, Econometrics & Finance

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UNFOLDING THE INDEPENDENCE DILEMMA OF THE INTERNAL SUPERVISION UNIT AUDITORS: PHENOMENOLOGY STUDY Syarif Syahrir Malle; Alimuddin Alimuddin; Nirwana Nirwana
Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 1 (2019): Patria Artha Journal of Accounting and Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v3i1.193

Abstract

This study aimed to comprehend and unfolding the reality of the independence dilemma faced by auditors of the Internal Control Unit at the Alauddin Makassar Islamic University. In achieveing the objective of the study, the reasercher conducted observation and interviews in collecting the data, while the exploration of the understanding and awareness of the informant is done in depth using epoche. Data were analyzed by qualitative method interpretively with phenomenology as a research design. The results of the study revealed that the reality experienced by the auditors of SPI UIN Alauddin Makassar showed an ethical gap. There was a "distance" between the expectations and reality of the auditor's self to the relationship with the chancellor, as well as the auditor's relationship with the auditee. This study also revealed the meaning of independence from the perspective of the auditor's spiritual awareness.
Co-Authors Alimuddin Alimuddin Nirwana Nirwana