Exploration of Ethics of Public Accountants in the Values of the Banjar People's Philosophy of Life

Melinda Wijaya

doi:10.55927/mudima.v2i12.1986

Authors

Melinda Wijaya Universitas Lambung Mangkurat

DOI:

https://doi.org/10.55927/mudima.v2i12.1986

Keywords:

Public Accountants, Ethics, Character, Customs

Abstract

This study aims to explore the ethics of public accountants in the values of the Banjar people's philosophy of life using qualitative methods with literature studies. This study describes the philosophy of life of the Banjar people, namely waja to kaputing when actualized in the code of ethics of public accountants it can become noble values that can be used as pledges and principles for public accountants. The hope of this research is that the association of the public accounting profession has implications from this research so that it can incorporate and consider the values originating from the waja motto until kaputing is merged into the ethical practice of public accountants

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