Vol. 5 (05) pp. 840-848 DOI: 10.21474/IJAR01/4186

A REFLECTION ON LEGAL LIABILITIES OF PUBLIC ACCOUNTANT: PHENOMENOLOGICAL STUDY IN THE FRAMEWORK OF MASCULINE AND FEMININE VALUES.

  • Accounting StudyProgram, UniversitasPelitaHarapanSurabaya,Jl. Jend. A. Yani 288 Surabaya, Indonesia 60234.
40 Downloads 180 Views
Crossref

Download Full Paper (PDF)

Abstract

Legal liability may arise as public accountant gives professional services. The objective of this research is to gain insight into awareness of legal liability on the part of public accountant in gender perspective. This research is qualitative in interpretive paradigm that seeks to understand awareness of legal liability of public accountant. Phenomenology is used as approach to seek meaning in the research site. Gender in dual ideologies, masculine and feminine are used to frame derived insights. Explorations in the realm of practices produce synthesized insight into legal liability such as: firstly, legal liability as evidence of professionalism; secondly, legal liability as a form of self-protection; thirdly, legal liability as manifestation of compliance and finally fourthly, legal liability as part of moral responsibility. Therefore a conclusion can be drawn that the meaning of professionalism as masculine values, whereas the meaning of self-protection, compliance and morality as feminine values.

Keywords

Article Analytics

References

  1. Arens and Loebbecke. 1997. Auditing: an Integrated Approach. Seventh Edition. Prentice-Hall International.
  2. Bill and Pam Farrel. 2003. Laki-LakiSeperti Wafer, PerempuanSepertiBakmi. PenerbitAndi, Yogyakarta.
  3. Boynton, W.C., R.N. Johnson, and W.G. Kell. 2002. Modern Auditing. Edisi Ketujuh. Penerbit Erlangga, Jakarta
  4. Burrel, G and G. Morgan. 1979. Sociological Paradigms and Organisational Analysis.Ashgate Publishing Company, USA.
  5. Fakih, Mansour. 2006. Analisa Gender danTransformasiSosial. PenerbitPustakaPelajar, Yogyakarta.
  6. Ganado, Max. 2007. Report on The Professional Liability of Accountants and Auditors. http//www.the malta institute of accountants.htm
  7. Handayani, Trisakti and Sugiarti. 2006. Konsep dan Teknik Penelitian Gender. Penerbit Universitas Muhamadiyah, Malang
  8. Ikatan Akuntan Indonesia. 2001. Standar Profesional Akuntan Publik.IAI-KAP, Jakarta.
  9. Irianto, Gugus. 2003. Skandal Korporasi dan Akuntan. Lintasan Ekonomi, 20 (2): 104-114.
  10. Kholis, Azilul. I. N. Rata, S. Sulistyowati, and E. P. Lestari. KewajibanHukum (Legal Liability) Auditor. JurnalBisnisdanAkuntansi, 3 (3): 507-519.
  11. Libby, R and J. Luff. 1993. Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation and Environment. Accounting, Organizations and Society. 18 (5): 425-450.
  12. Ludigdo, Unti. 2005. AnalisisStrukturasiatasPraktikEtika di Kantor AkuntanPublik. Disertasi. FakultasEkonomi, UniversitasBrawijaya, Malang.
  13. Moleong, L.J. 2005. Metodologi Penelitian Kulitatif. Edisi Revisi. Penerbit Remaja Rosdakarya, Bandung.
  14. 2003. Paradigma Gender. Penerbit Bayumedia, Malang.
  15. Muhadjir, Noeng. 2000. Metodologi Penelitian Kualitatif. Edisi Keempat. Penerbit Rake Sarasin, Yogyakarta.
  16. Piliang, Y. Amir. 2006. Dunia yang Dilipat: Tamasya Melampaui Batas-Batas Kebudayaan. PenerbitJalasutra, Yogyakarta.
  17. Roslender, Robin. 1992. Sociological Perspectives on Modern Accountancy. Routledge, London and New York.
  18. Saleh, R., S. A. Syahdan., and U. Pratiwi. 2005. Refleksi Tanggungjawab Auditor dan Keterikatan Peran Manajemen dalam Mendeteksi Kecurangan Pelaporan Keuangan. Media Akuntansi, 44: 53-58.
  19. Salman, Otje and A. F. Susanto. 2004. Teori Hukum: Mengingat, Mengumpulkan dan Membuka Kembali. Penerbit PT. RefikaAditama, Bandung.
  20. Stainer, Alan. L. Stainer and A. Segal. 1997. The Ethics of Tax Planning. A European Review. 6(4): 213-219.
  21. Sumaryono, E. 2002. Etika&Hukum. PenerbitKanisius, Yogyakarta.
  22. Susanto, Ari. 2003. PengaruhMotivasiKerja, Proses BelajardanPerkembangan Moral terhadapPersepsi Auditor IndependenMengenaiPelaksanaanKewajibanHukumProfesi Auditor Independen (KAP). Fakultas Ekonomi, Universitas Brawijaya, Malang.
  23. Tong, Rosemarie Putnam. 2006. Feminist Thought. Penerbit Jalasutra, Yogyakarta.
  24. Triyuwono, Iwan. 2006. Plural Is Beautiful: Menimba Kearifan dari Semangat Multiparadigma. Makalah Pelatihan Metodologi Penelitian, Fakultas Ekonomi, Universitas Brawijaya, Malang.
  25. Yunitasari, Prawika. 2002. Persepsi Akuntan Publik terhadap Penerapan Private Litigation sebagai Sanksi Pelanggaran Kode Etik Profesi (Studi Kasus pd KAP-KAP di Malang). FakultasEkonomi, UniversitasBrawijaya, Malang.

How to Cite This Article

LukyPatriciaWidianingsih (2017); A REFLECTION ON LEGAL LIABILITIES OF PUBLIC ACCOUNTANT: PHENOMENOLOGICAL STUDY IN THE FRAMEWORK OF MASCULINE AND FEMININE VALUES., Int. J. of Adv. Res., 5 (05), 840-848, ISSN 2320-5407. DOI: https://doi.org/10.21474/IJAR01/4186

Corresponding Author

LUKY PATRICIA WIDIANINGSIH
ACCOUNTING STUDY PROGRAM, UNIVERSITAS PELITA HARAPAN SURABAYA
Creative Commons Attribution 4.0 This work is licensed under a Creative Commons Attribution 4.0 International License.