KAPALLI’ SEBAGAI SEBUAH SKEMA ETIS SEORANG AUDITOR
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Abstract
This study aims to describe the role of Kapalli' jekkong culture on auditor ethics in
decision making. This study uses a descriptive qualitative approach. This research
is located at the Office of the Inspectorate of the Selayar Islands Regency. The
informants in this study were 8 people consisting of 5 auditors and 3 principals
from Selayar backgrounds. This study uses primary data obtained through
interviews and observations. Data were analyzed using descriptive analysis
method. The results showed that Kapalli' is one of the social rules of the Selayar
people, which is used as a way for parents to educate their children, Kapalli' is
believed to be able to shape character for the better, because Kapalli' can
discipline those who apply it, by implementing Kapalli' jekkong has shaped the
auditor's character to behave honestly, fairly, trustworthy and responsible, thereby
maintaining integrity, objectivity, confidentiality, competence and prudence as well
as professional behavior within the auditor..
Article Details
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