Memaknai Independensi Auditor dengan Keindahan Nilai-Nilai Kearifan Lokal Siri' Na Pacce

Abstract

Abstrak : Memaknai Independensi Auditor dengan Keindahan Nilai-Nilai Kearifan Lokal Siri’ na Pacce . Penelitian ini bertujuan memaknai independensi auditor dalam perspektif nilai-nilai kearifan lokal siri’ na pacce . Pendekatan kualitatif melalui metode reduksi data dan interpretasi digunakan sebagai analisis data. Dalam upaya memperoleh pemahaman yang utuh, triangulasi sumber dilakukan melalui kasus yang berkaitan dengan independensi auditor. Hasil elaborasi kode etik dengan nilai siri ’ na pacce mengindikasikan bahwa independensi dimaknai sebagai rasa malu, harga diri, dan solidaritas sosial. Nilai tersebut memiliki lima prinsip ( l ima akkatenningeng ), yakni: ada’ tongeng (berkata benar), lempuk (jujur), getteng (teguh), sipakatau (memanusiakan), dan mappesona ri dewata seuae (berserah pada Tuhan). Abstract : Interpreting Auditor Independence by the Beauty of Siri 'na Pacce Local Wisdom Values. This study aims to interpr e t e auditor independence in the perspective of siri' na pacce. Q ualitative approach through data reduction method and interpretation were employed as data analysis. To obtain a full understanding , t riangula tion of source s in several cases relating to auditor independence were used . Results indicate that the elaboration of code of ethics with value of s irri na pacce were interpreted as shame , self-esteem , and social solidarity. This value has five principles (l ima akkatenningeng ), namely: ada’ tongeng ( telling the truth ), lempuk (honest), getteng (firm), sipakatau (humanizing), dan mappesona ri dewata seuae (surrender to God).

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