Santoso, Budi (2012) Dilema Judgment Internal Auditor dalam Perspektif Falsafah Jawa “Ngono Yo Ngono Ning Ojo Ngono”. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk memahami penyebab timbulnya dilemma judgment internal auditor sekaligus memahami penerapan falsafah Jawa “ ngono yo ngono ning ojo ngono” dalam menyikapi dilema judgment yang dihadapi internal auditor. Atas dasar tujuan ini, maka penelitian difokuskan pada penyebab timbulnya dilema judgment internal auditor dan penerapan falsafah Jawa “ ngono yo ngono ning ojo ngono” dalam menyikapi dilema judgment yang dihadapi internal auditor. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi fenomenologis , dimana situs dan lokasi penelitian ditetapkan pada salah satu perusahaan di Surabaya. Data diperoleh melalui wawancara kepada informan utama internal auditor didukung oleh dokumen serta tempat dan peristiwa sebagai tambahan data. Sementara itu pengujian keabsahan data dilakukan dengan teknik trianggulasi melalui wawancara, observasi langsung, dan observasi tidak langsung. Selanjutnya analisis data dilakukan dengan tahapan reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Hasil penelitian menyimpulkan bahwa fenomena hubungan pribadi Internal Auditor dengan Direktur, Komisaris yang tidak menghargai prestasi kerja internal auditor, tindakan manajemen yang tidak konsisten karena diskriminatif, adanya hubungan istimewa dan business politic, serta keharusan menjalin hubungan baik dengan auditee untuk kelancaran tugas, menyebabkan timbulnya dilema judgment internal auditor saat menemukan adanya kecurangan. Selanjutnya, Internal Auditor dalam menyelesaikan dilema judgment tidak semata-mata menggunakan Kode Etik sebagai pedoman perilaku internal auditor, namun juga menerapkan falsafah Jawa “ Ngono Yo Ngono Ning Ojo Ngono ”. Penerapan falsafah Jawa ini ternyata mampu menumbuhkan “ keseimbangan” dalam menjalankan tugas dan kewajiban internal auditor dengan tetap berada pada koridor “amanah” tanpa merugikan pihak lain. Atas dasar hasil penelitian ini, maka manajemen perusahaan hendaknya mengadopsi ajaran yang terdapat dalam falsafah Jawa “ Ngono Yo Ngono Ning Ojo Ngono ”, sehingga manajemen mampu menciptakan keseimbangan kepentingan semua stakeholder dan system pengendalian dapat berjalan secara efektif dan efisien.
English Abstract
objective and focus of research is to understand causes of internal auditor`s judgment dilemmaas well as understand application of Java philosophy; "ngono yo ngono ning ojo ngono" in standing at attention of judgment dilemma faced by internal auditor. This is a qualitative descriptive with a study phenomenological approach, where research sites and location on one company in Surabaya. Data obtained through interviews of key informants of internal auditor supported by document and places and events in addition to data. Mean while, validity of data was tested by using triangulation through interviews, direct observation and indirect observation. Fur rmore data analysis performed with data reduction, data presentation, and conclusion/verification. research concluded that phenomenon of a personal relationship of Internal Auditor with Director, Commissioners who do not appreciate work performance of internal auditors, inconsistent of management actions caused discriminatory, re are special relationships and business politics, and necessity to establish a good relations with auditee to smooth task, appear internal auditor`s judgment dilemma when finding fraud. Fur rmore, Internal Auditor in solving judgment dilemma is not merely using Code of Ethics to guide behavior of internal auditors, but also applies philosophy of Java " Ngono Yo Ngono Ning Ojo Ngono ". implementation of Java philosophy was able to appear "balance" in carrying out duties and responsibilities of internal auditors to keep on "mandate" corridor without harming o r party. Based on result, management should adopt doctrine contained in Java philosophy;" Ngono Yo Ngono Ning Ojo Ngono ", so that management is able to create balance of interests of all stakeholders and system control can run effectively and efficiently.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.458/SAN/d/041201409 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 15 Aug 2012 14:00 |
| Last Modified: | 15 Aug 2012 14:00 |
| URI: | http://repository.ub.ac.id/id/eprint/159221 |
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