STUDI FENOMENOLOGI ATAS DILEMA ETIS AUDITOR INTERNAL PEMERINTAH
DOI:
https://doi.org/10.24034/j25485024.y2015.v19.i2.86Keywords:
Dilema Etis, Auditor Internal Pemerintah, Audit, KesadaranAbstract
Tujuan penelitian ini adalah memahami realitas dilema etis yang dihadapi oleh auditor internal pemerintah di Inspektorat Provinsi Kalimantan Barat serta tindakan yang ditempuh auditor untuk mengatasi dilema itu. Mayoritas penelitian-penelitian terdahulu mengkondisikan dilema etika dalam desain skenario. Oleh karena itu penelitian ini termotivasi untuk meneliti dilema etis yang lebih berbasiskan lapangan dengan paradigma interpretif. Dengan menggunakan pendekatan dan metode penelitian fenomenologi, dapat disimpulkan bahwa (1) auditor merasakan dilema saat mendapat intervensi dari obrik, (2) auditor mengalami perasaan tidak enak hati saat melaporkan kesalahan teman, (3) auditor harus menghadapi persepsi publik, (4) auditor merasa kecewa ketika Laporan Hasil Pemeriksaan tidak ditandatangani serta (5) keterbatasan jumlah auditor, waktu audit dan infrastruktur pendukung merupakan faktor penghambat audit. Dilema etis dalam berbagai macam situasi tersebut diatasi auditor dengan mewujudkan elemen kesatuan kesadaran. Dengan ber- landaskan pada kesadaran spiritual, kesadaran sosial, kesadaran profesi dan kesadaran hukum yang terinternalisasi dalam dirinya maka perilaku etis auditor dapat terwujud.References
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