DILEMA ETIS PROFESSIONAL JUDGMENT AUDITOR : SEBUAH PERISAI RETORIKA PROFESSIONAL DAN PERTEMPURAN HATI
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Institusion
Universitas Muhammadiyah Gresik
Author
Mahdi, Riza Ahmad
Subject
Accounting
Datestamp
2020-07-17 02:26:26
Abstract :
This study aimed to reveal the meaning of auditor ethical dilemmas in professional judgment practices. I attempts to disclose the auditor consciousness regarding their judgment in audit assignment and uncovering the veil of ethical dilemmas within their judgment. In order to dive into the subject?s consciousness, Edmund Husserl?s trancendental phenomenology used as a knife of analysis. This research paradigm fell down into interpretive paradigm. Interpretive paradigm is one of a few paradigm which classified into non-post. I have been interviewing two senior auditor which determined before. In term to exploring subject?s consciousness, I did bracketing/epoche technique when I found special expression from my interviewee. Ethical dilemmas which revealed and unravel in professional judgment could metaphorically as a rethorical shield of professionalism and the battle of hearts. A rethorical shield of professionalism contains that professional judgment is subjective concepts that gave implication to obscures ethic parameters. Meanwhile, the other side of professional judgment reality is the battle of lust and conscience. This second meaning of professional judgment could be understanding as a situation that forced auditor in the edge of valley and also coerced them toward this choice, namely between lust and hearts. Keywords : Phenomenology, ethical dilemmas, professional judgment, auditor
This study aimed to reveal the meaning of auditor ethical dilemmas in professional judgment practices. I attempts to disclose the auditor consciousness regarding their judgment in audit assignment and uncovering the veil of ethical dilemmas within their judgment. In order to dive into the subject?s consciousness, Edmund Husserl?s trancendental phenomenology used as a knife of analysis. This research paradigm fell down into interpretive paradigm. Interpretive paradigm is one of a few paradigm which classified into non-post. I have been interviewing two senior auditor which determined before. In term to exploring subject?s consciousness, I did bracketing/epoche technique when I found special expression from my interviewee. Ethical dilemmas which revealed and unravel in professional judgment could metaphorically as a rethorical shield of professionalism and the battle of hearts. A rethorical shield of professionalism contains that professional judgment is subjective concepts that gave implication to obscures ethic parameters. Meanwhile, the other side of professional judgment reality is the battle of lust and conscience. This second meaning of professional judgment could be understanding as a situation that forced auditor in the edge of valley and also coerced them toward this choice, namely between lust and hearts. Keywords : Phenomenology, ethical dilemmas, professional judgment, auditor
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