Kesadaran Etis dalam Jejak Profesi Akuntan Manajemen Studi pada Salah Satu BUMN di Kota Gresik Jawa Timur

Abstract

This study underscores that ethical decisions are taken by the management accountants in an BUMN is always based on the awareness of ethical and personal values as individual dimensions relating to ethical practices. The more solid values ingrained in management accountants, it is increasingly easy management accountants to understand and interpret the ethics of the profession to which it aspires. These values will drive the self-consciousness to takes steps in accordance with the ethical limits. This study was conducted by using a non positivitik approach with intepretif-critical perspective on one of the state that is in Gresik. Non-positivistic approach selected authors with a view to understanding the phenomenon of what is happening on the subject of research as behavior, perception, action, motivation etc. The overall depicted in the form of words and language in a specific context and nature by using a variety of methods. The study results indicate that personal values are shown as a permanent framework relative perceptions that shape and influence the behavior in general. That is, the value of personal or individual values that exist in self-awareness is driving management accountants to conduct ethical behavior. If the personal values, such as honesty as part of spirituality in management accountant, then the value will trigger a greater awareness for ethical action, so that management accountants can take ethical decisions in any condition.