Strukturasi Praktik Etika di Kantor Akuntan Publik: Sebuah Studi Interpretif

Unti Ludigdo

Universitas Brawijaya




The main aim of this research is to understand the practice of ethics in a public accounting office (KAP). Hence, this research is developed with the basis of interpretive paradigm. The collaborative theory (ethnomethodology, structuration and spiritual intelligence or SQ) used to explore comprehendship meaning of ethics in everyday practice. The result of this research are; First, in this KAP, the managing partner has a strong change strenght in his organization. Whilts in the organization context, the management of this KAP is more in informal climate. Nevertheless, in the framework of ESQ it can be understood that the informal pattern developed here would be the manifestation of Madia’s (as a chief) internal dimension that has a view and action that are not always based on a certain convention, a flexible behaviour, a tendency to maintain life quality inspired by visions and values, and also the tendency of Madia to see the relationship between lots of things (to view in a “holistic” way). Second, the structuration pattern is not only rolling in the context of interaction between human being and organization, but also in the context of social environment setting. With an informal pattern developed in a KAP, the praxis of ethics which is developed here is coming from the effort of Madia as a chief and the shared of value that is held by him is rolling personally. Whilst, this effort is unseparable from the social context coped with this individual and organizational context. Ethical praxis is always happen because the existence of a strong external pressure, both from clients, the user, and those who have interest in this public accountant service (banks and tax officer) and also the ruler body in the field of public accountant (IAI and the Republic of Indonesia Financial Department).


Keywords: Practice of ethics, public accountant, structuration, ethnomethodology, ESQ


Simpulan, Implikasi dan Keterbatasan


Dapat dicermati bahwa terdapat interaksi antara Madia dengan organisasi KAP di satu sisi dan antara Madia dan organisasi KAP dengan lingkungan sosialnya yang lebih luas sekaligus menunjukkan keharusan untuk memperhatikan konteks sistem sosial ganda dalam pemahaman strukturasi atas praktik etika. Keadaan dan keberadaan suatu struktur sosial juga dipengaruhi dan mempengaruhi keadaan dan keberadaan struktur sosial lainnya. Demikian halnya keadaan dan keberadaan agen secara timbal balik juga saling mempengaruhi keadaan dan keberadaan struktur sosialnya. Madia mempunyai daya ubah yang kuat dalam organisasi, dan secara informal melakukan diseminasi nilai kepada staf-stafnya. Ini juga terkait dengan keadaan struktural organisasi yang pengelolaannya lebih bersifat informal. Walaupun demikian sesederhana apapun bentuknya, yang dipraktikkan Madia dan KAPnya kemudian juga dapat mempengaruhi praktik bisnis para kliennya.

Jurnal Akuntansi Lainnya:  Keselarasan Sistem Informasi Strategik....

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