Interpreting The Public Accountants’ Code Of Ethics From The
Perspective Of Javanese Culture In East Java: An Ethnographic
Study
Zulkarnain Rizal Pahlevie and B. Basuki
Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, Indonesia
Keywords: Ethics, Ethnography, Independence, Javanese Culture, Public Accountants’ Code of Ethics, Value.
Abstract: This research attempts to explain how the practice of the public accountants’ code of ethics can be upheld
from the perspective of the local culture and discusses the implementation of this code in the Javanese
cultural environment. By engaging with the ethnographic method in a gradual chronological plot, the
researchers show that Javanese cultural ethics strengthen the implementation of the five principles in the
professional ethics of public accountants. Although some incorrect understanding related to these Javanese
cultural ethics are an obstacle to establishing the public accountant code of ethics in the Javanese cultural
environment, this research could be a practical guide for those Javanese who are already or would be
involved in the public accounting profession to uphold the public accountant code of ethics in the Javanese
cultural environment of East Java.
1 INTRODUCTION
Every social interaction has different values and
norms in each territory because of geographical
factors. These geographical based values and norms
are embedded in members of various societies and
will affect their personalities, such as those from a
Javanese culture. The social harmony must be kept
because it is fundamental to life. There is principle
of always to avoid conflicts, and always respect to
others in the society as well as in a business entity,
government agencies, or independent institutions
(Leiwakabessy, 2009). These principles improved
the behavior of Ewuh Pakewuh in Javanese
Indonesian (disinclined or reluctant).
Bringing together auditor independence and local
culture is an interesting problem to be researched.
As stated in the Profession Standard of Public
Accountant (Standar Profesi Akuntan Publik or
SPAP (IAPI, 2006), independence is a reflection of
the accountant’s obedience to the public
accountant’s code of ethics so that every auditor
practitioner must hold firmly to their independence
to do their job. The manifestation of independence is
sceptical and assertive behavior. On the other side,
every person (including auditor practitioners) cannot
be separated from the values and norms that exist in
local culture because it affects the personalities of
people who live in that culture (Magnis-Suseno,
1997). The local culture discussed in this research is
Javanese culture. Javanese culture has dominant
ethical values regarding Javanese faith, behavior,
ethos, principles of respect, and principles of
harmony (Endraswara, 2015). As mentioned earlier
that there is behavior of disincline or reluctant in the
Javanese culture’s ethics. This behavior is a
contradiction to the behavior of auditor’s
independence and it could induce an ethical dilemma
for Javanese auditors.
There are several studies discussed by
Christiawan (2002(, Kalana, et al., (2012), Chariri
(2009), and Randa (2011) concerning auditor
professionalism, public accountant code of ethics,
and accounting related to culture. Kalana, Ngumar,
and Budi (2012) conducted a study on the influence
of social and cultural interaction on the application
of auditor independence. Chariri (2009) conducted a
study on the social construction of the practice of
financial reporting from PT Asuransi Bintang Tbk
from a Javanese cultural perspective. Randa (2011)
conducted research on the accountability of the
Catholic Church in Tanah Toraja from the
perspective of Toraja culture. Christiawan (2002)
conducted research on the competence and
Pahlevie, Z. and Basuki, B.
Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study.
In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in
Indonesia, pages 323-329
ISBN: 978-989-758-339-1
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
323

83
929
9
15
16
1
38
326
8
7
8
1
Sumatra Java Borneo Bali & ENT Sulawesi Papua
Distribution of Public Accountants and CPA Firm in 2014
Public Accountants CPA Firms
independence of public accountants and found that
culture can influence the independence of public
accountants.
This research is different from previous research
because it interprets the public accountant’s code
ethics from the perspective of local culture,
particularly Javanese culture, the dominant culture in
Indonesia (Magnis-Suseno, 1997). This research
used an interpretive research approach with a
developmental research sequence ethnographic
method to focus on the description and interpretation
of the public accountant’s code of ethics so it can
naturally improve the practice of the public
accountant’s code of ethics in an organization or
region.
This consideration is substantiated by the rapid
development of the profession of public accountants
in Indonesia. More than 95% of public accountants
and CPA firms are located in Java. This can be seen
through the distribution chart of public accountants
and CPA firms in Indonesia in figure 1.
The rapid growth of the public accountant
profession in Java gave rise to a friction of ethics
between the public accountant profession and
Javanese culture. Even though not all of the auditors
in Java are of Javanese ethnicity, the ethical friction
still occurs through interactions between auditors
and auditees. The research focused on East Java
because Javan culture has more influence here than
in Greater Jakarta, despite the broad distribution of
public accountants there. The determination of the
city for the research is Surabaya because it is the
second largest city after Jakarta and the number of
public accountant offices has increased faster there
compared to other cities in East Java. This research
does not discuss Javanese culture as a whole but is
focused on Javanese culture in East Java.
This research aims to interpret the public
accountants’ code of ethical practices in the
Javanese culture of East Java so that it can be the
guidelines to uphold the public accountants’ code of
ethics in a Javanese cultural environment,
particularly in East Java.
2 RESEARCH METHOD
This research used a developmental research
sequence ethnographic method that consists of five
principles: determining the research technique,
identifying the levels of research, conducting the
research, practicing research in an original way, and
finding a solution to show that the output of the
research has practical benefits (Spradley, 1979).
Hereafter, Spradley (1997) divided those
ethnographic principles into twelve steps: selecting
the informant, interviewing the informant, creating
an ethnographic record for further analysis,
proposing descriptive questions for the informant,
performing an interview analysis, creating a domain
analysis, proposing structural questions, creating a
taxonomy analysis, proposing contrasting questions,
creating a component analysis, discovering a cultural
theme, and creating an ethnography.
This research does not use all of the twelve steps,
so the selected steps depend on the availability and
the meaningfulness of the information and other
requirements necessary. The utilization of this
method could provide descriptions and meanings for
the reality of the practice of public accountants’
code of ethics with ethnic Javanese auditors and
lecturers who are the domain of the interpretive
paradigms.
The main focus of this research is restricted to
interpreting public accountants’ code of ethics from
Figure 1. Distribution of public accountants and CPA firms in 2014
Source: http://pppk.kemenkeu.go.id
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
324

the perspective of Javanese culture in East Java,
particularly Mataram Javanese culture. This research
generates an understanding that can be used as
guidelines for auditors in formulating strategies to
cope with ethical dilemmas that appear because of
Javanese culture’s impact on society. Data was
obtained by direct interviews of the research
subjects, both structured and unstructured (Randa,
2011), with auditor practitioners, audit academics,
and Javanese humanists and is documented with the
results compared with ethics from the auditor’s point
of view.
In order to help the researcher to interpret the
public accountant code of ethics, the researcher
conducted interviews with the heads of public
accountant offices that are based in Surabaya. They
are Mr. Pamudji from KAP Budiman, Wawan,
Pamudji & Associates and Professor Parwoto
Wignjohartojo from KAP Hadori, Sugiharto, Adi &
Associates. This selection was based on a few
considerations. The associates and heads of both
KAP are ethnic Javanese residents, so that simplifies
the interpretation of the public accountant code of
ethics according to Javanese culture’s ethical values.
These KAPs also once occupied the top 20 of all
KAPs throughout Indonesia.
Based on this achievement, it is expected that
these KAPs will be able to provide a profound
interpretation of the public accountants’ code of
ethics considering their wealth of experience. Mr
Pamudji of KAP Budiman, Wawan, Pamudji &
Associates is the former retired at Financial and
Development Supervisory Board or Badan
Pemeriksa Keuangan Pembangunan (BPKP), and his
experiences obtained from his duties in BPKP could
be related to the implementation of a public
accountant code of ethics for independent agencies
in the government environment. Mr. Wignjohartojo,
the heads and partners in KAP Hadori, Sugiharto,
Adi & Associates, is professor at the Faculty of
Economics and Business in the Universitas
Airlangga, so hopefully, they can provide an
interpretation of the public accountant from an
academic perspective.
The researcher also selected one of the
accounting professors at Airlangga University as the
informant for an academic perspective as they are
not working as a public accountant. The informant
will provide the interpretation of the public
accountant code of ethics from an academic
perspective. The researcher also selected a local
humanist to be an informant in describing and
interpreting the Mataram Javanese culture in East
Java. The local humanist was selected for their
function in cultural activities.
3 DATA ANALYSIS
Data analysis was performed based on the results of
the ethnographic records. The stages of data analysis
involve domain analysis that identifies and describes
the ethical values of Javanese culture (performed by
the humanist) and the public accountant code of
ethics (performed by the accountant). In this stage,
we proposed some questions like a general
description of Javanese culture, the advantages and
disadvantages of Javanese culture, and the
characteristics of Javanese culture.
A taxonomy analysis was conducted through a
deep interview in order to find the fundamental
elements for each category representing Javanese
cultural ethics and the public accountant code of
ethics. Also, some questions like the fundamental
aspects of Javanese culture and the meaning behind
these aspects were included. The elements are
further elaborated on in order to obtain an
interpretation of each category and are used to find
the similarities and differences between Javanese
ethical values and the public accountant code of
ethics.
A component analysis was conducted by
proposing contrasting questions to the informant to
discover the similarities and differences between the
research categories obtained from the previous
analysis. This category comparison showed the
elements of Javanese cultural ethics that “amplify”
and/or “weaken” the public accountant code of
ethics. The final result of these stages is the
conclusion, which will later become the guidelines
for auditor practitioners to overcome the ethical
dilemma influenced by Javanese cultural ethics.
4 DISCUSSION
Faith is the aspect that shapes Javanese culture. This
aspect became the dominant ethical foundation in
Javanese culture and includes behavior, ethos,
principles of harmony, and principles of respect. The
Javanese believe that everything they do is based on
the spiritual doctrine that puts humanity and nature
first.
The public accountant code of ethics has five
basic principles that must be upheld by auditors,
they include integrity, objectivity, professional
Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study
325

competence and due care, confidentiality, and
professional behavior. These basic principles must
be upheld by auditors because they have a
responsibility to their clients that they must be free
from a conflict of interest that would influence them
to break the rules; it is the foundation of auditor
independence.
The contradiction between the public accountant
code of ethics and Javanese culture lies in Javanese
behavior and ethos, principles of harmony, and
principles of respect. There are two doctrines of
Javanese life behavior and ethos: you should not
highlight your superiority in front of others and
human nature is wrong and flawed so every human
should accept their own flaws and those of others.
While an auditor must be assertive and uphold the
profession’s due diligence, the principles of
harmony teach us to avoid conflict and build a
harmonious relationship with each other in all
circumstances. Meanwhile, auditors must control
their relationship with the auditee to maintain their
independence, if the auditor is not objective, this
could lead to conflict with the auditee. The
principles of respect can make accountants too
obedient so they will obey every instruction from
their leader or employer. Meanwhile, auditors or
accountants must be firm. In this matter, auditors or
accountants must comply with all the regulations
from the International Financial Reporting Standard
(IFRS) and the American Institute of Certified
Public Accountants (AICPA) Professional Standard,
not to the employer.
The nature of eling (to remember), waspada (to
be alert), and Javanese faith (eling and waspada) are
important as they are the ground rules for how the
Javanese are supposed to act and to create a peaceful
atmosphere. If we correlate with the five principles
in the public accountant code of ethics, Javanese
faith tends to reinforce the implementation of public
accountant code of ethics. Javanese faith will make
the auditor more assertive in establishing right and
wrong in the procedures performed by the auditee.
Other than that, the auditor will also uphold fairness
while carrying out their professional duties. All of
these are performed so that the Javanese ethnic
auditor will be removed from matters that will
compromise the auditor’s dignity. The auditor will
also be more objective in providing opinions on
financial reports audited by following Javanese faith.
Objectivity is necessary while performing
professional duties because it affects the opinions
given on the financial report. The opinions on the
financial report will be the auditor’s responsibility
toward the user of the financial report. If there is a
subjective side to the opinions provided, then it will
potentially damage the auditor’s reputation in front
of the financial report users, so that could dishonor
the auditor and damage their reputation. The
principle of competence, professional precision, and
caution will also be reinforced by an ethnic Javanese
auditor because this principle teaches the auditor to
be vigilant. These actions cannot be viewed
negatively by the financial report user. Professional
skepticism will be achieved by Javanese faith. The
principle of secrecy will be performed because
ethnic Javanese auditors understand that they have
been given the auditee’s trust to keep their
information private from third parties. Preserving
this trust also forms a noble character that is part of
Javanese faith. It will make an auditor behave more
professionally in performing their duties because it
teaches people to avoid any behavior that could
make an auditor dishonorable. Ethnic Javanese
auditors will obey every professional regulation and
behave in a professional manner in each assignment
in order to avoid matters that could discredit the
profession.
Javanese life behavior tends to reinforce the
public accountant code of ethics. Javanese behavior
teaches people to have a noble character and obey
God’s every command. This matter will encourage
ethnic Javanese auditors to be more honest upright
in order to perform their professional duties so that a
principle of integrity can be achieved. The principle
of objectivity will also be achieved if Javanese life
behavior is performed. Objectivity is a necessary
quality because it affects opinions. These opinions
will be noted in financial reports seen by general
society. If there is a conflict of interest in providing
opinions, this will benefit only one side of the party
but it will not be advantageous for the financial
report user and will damage the relationship between
the auditor and general society. The achievement of
the principle of peacefulness will not be made
between the individual and society, which is not part
of the values taught by Javanese life behavior.
Javanese life behavior also reinforces the principle
of professional competence, precision, and caution
because Javanese life behavior teaches prudence so
that someone will be cautious when performing
actions that could make the performer ashamed of
those actions. The principle of secrecy can be
reinforced because Javanese behavior teaches the
value of good; it means people must do good to
others. By doing good, people will maintain people’s
trust. Javanese behavior teaches the auditor to
preserve the trust given by the auditee to not divulge
the auditee’s information to a third party.
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
326

Professional behavior clearly will be achieved by
emulating Javanese life behavior because the auditor
will be afraid to do something that might discredit
the profession in the eyes of the public. However,
Javanese life behavior could weaken the profession
if it is interpreted that someone cannot accentuate
their superiority in front of other people. This matter
will affect the rigidity of the auditor when finding
mistakes committed by the auditee because of the
fears of being called arrogant.
The ethos of Javanese life tends to reinforce
rather than weaken the public accountant code of
ethics. The ethos of Javanese life teaches someone to
not be too highly ambitious in life because high
ambition is one of the big reasons for corruption.
The ethos of Javanese life teaches someone to use
their skills or superiority to help other people. This
matter will reinforce the principle of competence
because the auditor will keep trying to improve his
skills relating to the accountancy profession, and
that encourages the auditor to help the financial
report user in improving its quality, which affects
the decision making. The ethos of Javanese life also
reminds us that humans are flawed and they make
mistakes. This matter will remind the auditor to be
cautious in performing any actions. Do not let the
actions negatively affect the profession’s reputation.
So, the principle of precision and professional
caution could be achieved. The ethos of Javanese
life could be weakened if it is interpreted that every
person should accept their own flaws and those of
others. This matter will affect the auditor’s firmness
in addressing problems made by the auditee. So, it
makes the auditor overly trust the reason of the
mistake performed by the auditee as the form of
other people’s flaw acceptance.
The principle of harmony can reinforce and
weaken the public accountant code of ethics
depending on the auditor’s comprehension of this
principle. The principle of harmony can reinforce
the public accountant code of ethics if it is used to
establish a good relationship between the auditor and
financial report user. The principle of harmony
makes the auditor afraid to do actions that could
damage the profession’s reputation or discredit it in
the public’s eyes. So, the principle of professional
behavior, competence, precision, and professional
caution can be achieved. The principle of harmony
teaches someone gotong royong or teamwork. If it is
interpreted correctly, this principle will reinforce the
audit team’s cooperation in investigations, so that a
good quality financial report can be achieved.
However, the principle of harmony can weaken the
profession if it is understood that one should
preserve a good relationship with anyone in any
condition. This matter will probably cause a conflict
of interest between the auditor and auditee while the
investigation is undergoing. For the achievement of
a good relationship with the auditee, the auditor
should comply with every request from the auditee
even if it is a violation of professional regulations
such as Financial Accounting Standard or Standar
Akuntansi Keuangan (SAK) and SPAP. This matter
will damage the principle of objectivity because it
negatively affects opinions in published financial
reports. Other than that, the principle of integrity
will also be destroyed because the auditor has
violated professional regulations because of
indecision and dishonesty while performing their
duties. Therefore, the principle of good professional
behavior cannot be achieved because the auditor has
violated the professional regulation that might
discredit the profession in the eyes of the public. The
principle of secrecy also cannot be achieved if the
auditor divulges information to a third party for the
reason of preserving a good relationship with the
third party. This matter can be advantageous to the
third party who accepts information but it can be
disadvantageous for the auditee. The principle of
objectivity will also be achieved if the auditor
understands that objectivity is important when
giving opinions, which is the auditor’s responsibility
toward the financial report users, both internal and
external users. So, the auditor will avoid a conflict of
interest that benefits only one side of the party but is
not advantageous for other parties (general society),
and negatively affects the profession’s good
relationship with general society.
The principle of respect teaches someone to
always appreciate others’ point of view and opinions
despite their social level and position. The outlook
that social relations in a structured society are
hierarchical for the realization of harmony
corresponds with the ethics of manners and is
fundamental to the principle of respect (Endraswara,
2015). Javanese people believe that every matter in
this world is connected to each other a unity of life
and that its harmony should be preserved. As well as
the principle of harmony, the principle of respect can
weaken or reinforce the public accountant code of
ethics. If the principle of respect is interpreted
correctly, it will make an auditor an obedient
personality toward the accountant profession
regulations and it makes the auditor afraid to do
actions that might violate the professional
regulations. This matter will make the auditor’s
personality turn into an honest and emphatic
personality. Therefore, the principle of professional
Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study
327

behavior will be achieved because it can have a
positive effect on general society and the auditor.
The principle of competence will be achieved
because the auditor will keep improving their
knowledge of the professional regulations. They will
not violate the regulations because of their
ignorance. The principle of precision and
professional caution will also be achieved because it
makes the auditor cautious and alert when taking
actions during their investigative duties. They will
not violate professional regulations by accident
because they will be vigilant. The principle of
respect might weaken the profession if the auditor
positions themselves as an obedient employee in
relation to their superior, which sometimes violates
professional regulations. If principle of respect
weakens the profession, then it will reduce the
auditor professionalism. The principle of respect
should be understood correctly so that it will not
negatively affect the implementation of the public
accountant code of ethics. Other than gotong royong
(teamwork) and unggah-ungguh (respect), there is
an identical philosophy in Javanese culture, ewuh
pekewuh. Ewuh pekewuh is a manifestation of the
implementation of two fundamental rules, the
principles of harmony and respect (Endraswara,
2015). In Indonesia, ewuh pekewuh means
disinclined and uncomfortable feelings. According
to Tobing (2010) ewuh pekewuh is interpreted as an
uncomfortable feeling that almost resembles the
feeling of disinclination. This feeling of fear of
causing someone offence. Ewuh pekewuh makes
someone cautious when taking actions or saying
something in order to avoid conflict and to establish
a good relationship. Ewuh pekewuh usually happens
to someone who is about to interact with older
people as a sign of respect, but it also occurs if
someone owes a lot to others, so the person tends to
follow the command or even the opinion of those
people.
The above explanation shows that Javanese
culture’s ethical values actually reinforce the public
accountant code of ethics. The reinforcement of the
public accountant code of ethics is dominated by
Javanese spirituality and the wisdom of the local
Javanese culture. While the weakening of the public
accountant code of ethics can be caused by the
misunderstanding of Javanese culture, such as the
implementation of ewuh pekewuh. Initially, ewuh
pekewuh was viewed as weakening the public
accountant code of ethics, but the research’s results
show otherwise. Therefore, every Javanese person
who has decided to be an accountant must uphold
their independence in the Javanese cultural
environment. The accountant needs to understand
that their responsibility is to the public interest,
which is in accordance with Javanese cultural ethical
values. An accountant should fix their personal
character, especially graduates who tend to pursue
material matters at the beginning of their careers
because every individual’s character will weaken the
establishment of independence within the
accountant’s personality. Javanese people should be
able to adapt to another environment by following
the norms and rules in it, as long as those norms and
rules have the right purpose. However, Javanese
people should perform these norms and rules in the
proper way according to Javanese ethics, which is
polite and refined behavior that decreases the
occurrence of conflict. This means that Javanese
people should not lose their identity by obeying the
norms and rules of the different environment.
5 CONCLUSION
Initially, Javanese culture was viewed as contrary to
the public accountant code of ethics. Independence,
as a manifestation of the public accountant code of
ethics, requires someone to be assertive, while
Javanese culture prioritizes ewuh pekewuh. The
result of this research shows things that contradict
with the initial assumption. The research provides a
conclusion that the dominant Javanese cultural
values of Javanese faith, life behavior, work ethic,
and the principles of harmony and respect help the
accountant practitioner to uphold the public
accountant code of ethics. However, these values
could be obstacles to the reinforcement of the public
accountant code of ethics if someone misinterprets
and implements those values.
The result of the adaptation of Javanese culture
with the public accountant code of ethics is that first,
Javanese faith, which recognizes eling and waspada,
will reinforce the implementation of the public
accountant code of ethics. Javanese faith teaches
humans to have a noble character and avoid
behavior that could negatively impact upon a
person’s dignity. Second, the principle of harmony
could reinforce or weaken the public accountant
code of ethics, particularly toward the principle of
integrity, objectivity, and professional behavior. The
principle of harmony could be reinforced if the
auditor understands that negative behavior will
damage the relationship with the financial report
user. The principle of harmony could be weakened if
it is used as a reason to perform a violation to
preserve good relations. Other than that, the
JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study
328

principle of harmony could be the reason for
divulging information to preserve a good
relationship with a third party and thus weaken the
principle of secrecy. Third, the principle of respect is
related closely to the implementation of the principle
of integrity and professional behavior.
The principle of respect could be reinforced
because it will make the auditor obedient to all
professional regulations. The principle of respect
could be weakened if the auditor positions
themselves as an employee or partner that should
follow their superior’s command, even though it
violates the professional regulations. Fourth,
Javanese life behavior and work ethics tend to
reinforce the public accountant code of ethics
because it makes the auditor unambitious in
pursuing material matters, which are usually the
main causes for violating the code.
This matter reinforces the principle of
professional behavior. However, these ethical values
could weaken the principle of integrity and
professional caution if the auditor considers that
humans are flawed and make mistakes, so it affects
the auditor’s firmness in dealing with the auditee.
Therefore, Javanese cultural and ethical values
should be understood correctly in order to not have a
bad influence on the implementation of the public
accountant code of ethics.
This research has limitations because of several
factors encountered while conducting the research.
Here are the limitations of the research:
1. This research does not discuss Javanese culture
as a whole. It is only discussed regarding
Javanese culture in East Java, particularly
Mataram Javanese culture. The result of this
research will be different if both sides of
Javanese culture, which have different
characteristics, are included.
2. This research does not discuss Javanese culture
in detail because of the lack of time for
discussing such culture between the researcher
and the humanist. This matter means Javanese
culture, particularly Mataram Javanese, cannot
be interpreted in a detailed manner.
REFERENCES
Chariri, A. 2009. Social Construction of Financial
Reporting Practice in anIndonesian Insurance
Company: Javanese Culture Perspective.Simposium
Nasional Akuntansi. Semarang: Diponegoro
University.
Christiawan, Y. J. 2002. Kompetensi dan Independensi
Akuntan Publik : RefleksiHasil Penelitian Empiris.
Jurnal Akuntansi & Keuangan, 4 (2), 79-92.
Endraswara, Suwardi. 2015. Etnologi Jawa: Penelitian,
Perbandingan, dan Pemaknaa Budaya. Yogyakarta:
Center of Academic Publishing Service (CAPS).
Kalana, I., S. Ngumar, & I. Budi R. 2012. Independensi
Auditor Berbasis Kulturdan Filsafat Herbert Blummer.
Simposium Nasional Akuntansi XV.Banjarmasin, 1-32
Leiwakabessy, A. 2010. Pengaruh Orientasi Etis dan
Budaya Jawa Terhadap Perilaku Etis Auditor. Jurnal
MAKSI, 10 (1): 1-15
Magnis-Suseno, F. 1997. Javanese ethics and world-view:
The Javanese idea of the good life. Jakarta: Gramedia
Pustaka Utama.
Pusat Pembinaan Profesi Keuangan. 2015. Profil Akuntan
Publik dan KantorAkuntan Publik 2014. Jakarta:
Ministry of Finance Republic
Indonesia(http://pppk.kemenkeu.go.id, accessed
Agustus, 23 2016).
Randa, F. 2011. Rekonstruksi Konsep Akuntabilitas
Organisasi Gereja (Studi Etnografi Kritis Jnkulturatif
pada Gereja Katolik di Tana Toraja). Simposium
Nasional Akuntansi 14. Banda Aceh: Universitas
Syiah Kuala.
Spradley, J.P. 1997. The Ethnographic Intervew. Elisabeth
M.Z. (penterjemah) Metode Etnografi. Yogyakarta:
Tiara Wacana Yogya.
Tobing, D. H. 2010. Asertivitas Perokok Pasif Dalam
Budaya Ewuh Pakewuh. Thesis. Yogyakarta: Program
Magister Psikologi Fakultas Psikologi Universitas
Gadjah Mada
Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study
329