Hukum Tabur Tuai dan Etika Hindu Pada Akuntabilitas Auditor

Abstract

This study aims to obtain empirical evidence regarding tabur tuai law and Hindu’s ethics as tri kaya parisudha effect auditor accountability. This study held in Mataram City, West Nusa Tenggara with respondents are auditors in various public sectors. Technique of collect data method in this study used a questionnaire instrument. Analysis data applied multiple regression by IBM SPSS Statistics 24. The results of this study show tabur tuai has affect positive significant to auditor accountability, Hindu’s ethics affect positive significant to auditor accountability, and there is simultan affect positive significant of tabur tuai and Hindu’s ethics to auditor accountability. This study contribute to support the role theory and provide an understanding of the influence of auditors spiritual in tabur tuai and Hindu’s ethics perspective. Auditor appropriate actions according to the code of ethics in conducting and deliver the correct audit results without being separated from the independence and professionalism of the auditors.