MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI)

Ratna Anggraini Aripratiwi, Unti Ludigdo, Muhammad Achsin

Abstract


This study aims to explore the deep meaning of integrity attitudes experienced, felt, and run by
public accountants in one of the famous KAP in Surabaya, KAP “Cemerlang”.Revealing the
attitude of the integrity of public accountants because of the many public accountants are still
dragged into fraud and violations, resulting in unethical decisions. Every public accountant has
a different perspective in determining and exercising an attitude of integrity, whether to defend
or even take it off for a particular purpose. And in the end bring up a variety of diverse meanings
of pure integrity and pragmatic integrity.
Keywords: Integrity, phenomenology, public accountant.


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DOI: https://doi.org/10.22219/jrak.v7i1.13

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