Auditor's Communication Identity in Carrying Out Audit Tasks

International Journal of Multicultural and Multireligious Understanding

View Publication Info
 
 
Field Value
 
Title Auditor's Communication Identity in Carrying Out Audit Tasks
 
Creator Lestari, Puji
Utari, Prahastiwi
Slamet, Julius
 
Subject Communication Studies
Auditor; Case Study; Identity; Theory Communication of Identity
 
Description The purpose of this research is to find out how the identity of the auditor's communication when carrying out an examination task. The research was conducted with qualitative method using a case study  and interviews for for collecting the data. The research samples were five auditors at BPK RI Representatives of DIY Province. The research concluded using four layers, which are the personal layer, enacted layer, relational layer, and communal layer cited from the in the Theory of Communication of Identity by Michael Hecht. The theory stated that participants' personal identity is formed by several factors i.e. self-character, code of ethics, and environmental factors. Participants demonstrate their code of ethics through the communication process between the auditor and the audite, which is then manifested in the form of behavior when carrying out the audit tasks. By understanding each other's identity, it can create a harmonious relationship between the auditor and the audite through mutual support between the auditor and the audite. The attitudes and behaviors shown by the auditors when conducting the audit tasks reflect the identity of the BPK institution in the community as a free and independent audit institution, so that the negative stereotypes of auditors are minimized. There is also an identity gap in: (1) the personal layer and the personal layer, the personal and enacted layers, and the relational and enacted layers.
 
Publisher University of Hamburg
 
Contributor
 
Date 2021-01-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ijmmu.com/index.php/ijmmu/article/view/2197
10.18415/ijmmu.v8i1.2197
 
Source International Journal of Multicultural and Multireligious Understanding; Vol 8, No 1 (2021): January 2021; 1-16
2364-5369
2364-5369
10.18415/ijmmu.v8i1
 
Language eng
 
Relation http://ijmmu.com/index.php/ijmmu/article/view/2197/1931
 
Rights Copyright (c) 2020 International Journal of Multicultural and Multireligious Understanding
http://creativecommons.org/licenses/by-nc-nd/4.0
 

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