STUDI FENOMENOLOGI TENTANG PERAN AKUNTAN DALAM MASYARAKAT: “MELAYANI KEPENTINGAN PUBLIK ATAU KEPENTINGAN KLIEN?”

NUGROHO, Adi and CHARIRI, Anis (2012) STUDI FENOMENOLOGI TENTANG PERAN AKUNTAN DALAM MASYARAKAT: “MELAYANI KEPENTINGAN PUBLIK ATAU KEPENTINGAN KLIEN?”. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The objective of this study is to explore how the public accountants understand their own profession in-depth and how the public accountants understand their professional role in society, as well as what aspects of public accountant forming an understanding of their profession. Based on the theory of accountability and ethical theory, this study attempts to understand how client interest and public interests give pressure to public accountants and how public accountants attempt to get the public trust to maintain the credibility of their profession. This study was conducted by qualitative method through the phenomenologies study using data which was collected from Public Accounting Firm in Semarang by interviewing the owners, senior auditors and junior auditors. These results indicate that public accountants deal with conflict and pressure from two conflicting interests, that are the pressure from clients and the pressure from society. The desire to obtain long-term audit engagement sometimes made public accountant unable to work independently and ethically. While on the other hand public accountant requires a public trust for their survival. Thus a public accountant should be able to maintain harmony and balance in serving the interests of clients and the public interest, so that the public accountant will not get significant obstacles in getting the public trust.

Item Type:Thesis (Undergraduate)
Additional Information:Certified Public Accountant, Accountability Theory, Work Ethics, Public Trust
Uncontrolled Keywords:Certified Public Accountant, Accountability Theory, Work Ethics, Public Trust
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35878
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:25 Jul 2012 10:29
Last Modified:25 Jul 2012 10:29

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