Etika Profesi dan Tekanan Sosial dalam Pelaksanaan Tugas Auditor Internal di Inspektorat Kabupaten Bangkalan: Sebuah Studi Fenomenologi

Mohamad Djasuli, Icha Aura Indarti

Abstract


Penelitian ini bertujuan untuk menggali pengalaman auditor internal di Inspektorat Kabupaten Bangkalan dalam menghadapi tekanan sosial serta menjaga etika profesi selama pelaksanaan tugas audit. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi fenomenologi untuk memahami makna subjektif dari pengalaman profesional auditor. Data diperoleh melalui wawancara mendalam, observasi non-partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa auditor memiliki pemahaman yang kuat terhadap etika profesi, yang dipandang sebagai panduan moral dan adab kerja. Tekanan sosial, baik dari atasan maupun pihak eksternal, dinilai minim berkat dukungan budaya organisasi yang terbuka dan sistem pelaporan yang jelas. Auditor menerapkan strategi seperti komunikasi intensif, pembatasan ruang lingkup audit, serta konsultasi kolektif dengan pimpinan untuk menjaga integritas dan objektivitas dalam bekerja. Penelitian ini menyimpulkan bahwa penguatan budaya etis dan struktur pengawasan internal yang suportif berperan penting dalam membentuk ketahanan auditor terhadap tekanan sosial. Temuan ini berkontribusi dalam pengembangan literatur etika profesi dan memberikan rekomendasi praktis bagi peningkatan kualitas audit internal di sektor publik.


Keywords


Etika Profesi; Tekanan Sosial; Auditor Internal; Inspektorat

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DOI: http://dx.doi.org/10.36448/jak.v16i2.4488

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