Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 1 (2024): Artikel Riset Januari 2024

Akuntabilitas Auditor dalam Perspektif Ajaran Karmaphala

Purnamasari, Dian (Unknown)
Kurniawati, Selly (Unknown)



Article Info

Publish Date
01 Jan 2024

Abstract

The significance of an auditor's accountability is widely recognized in the execution of their professional duties. Numerous auditors encounter significant challenges stemming from the disregard of ethical principles, instances of error, and breaches of professional norms and codes of ethics. The concept of karmaphala, or cause and effect, is recognized in the Hindu religion. This study investigates the concept of auditor accountability via the lens of karmaphala teachings, building upon the aforementioned context. This study employs a qualitative methodology, specifically utilizing a library research strategy. The findings of the study indicate that auditors exhibit heightened diligence in their evaluation of facts, assumptions, and ethical boundaries while applying the karmaphala philosophy. This approach aims to prevent unethical conduct that may have adverse consequences for several stakeholders.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...