Modal Kultural dan Integritas Profesional: Praktik Etis Auditor Internal

Abstract

This research aims to understand more deeply how the values of local wisdom in Banten, Jawara, which are based on integrity, courage, and firmness, are internalized by auditors, strengthen the ethical foundation of the audit profession, and foster moral courage in carrying out supervisory duties. The study focused on the auditors of the Internal Supervisory Unit of Sultan Ageng Tirtayasa University, who, in the practice of public sector auditing, are often faced with dilemmatic situations and professional pressures that challenge the substance of their independence. Internal audits in the public sector, especially universities, face unique challenges that test substantive independence, thus making moral courage a determining factor in audit quality. Using a qualitative case study design, this study explores the life experiences of five internal auditors through in-depth interviews, observations, and document analysis. The findings reveal that the internalization of Jawara values functions as an ethical anchor that strengthens moral integrity, courage in facing pressure, and firmness in audit decision-making. However, this internalization also creates a complex dialectic between cultural loyalty and professional demands, especially when auditors face ethical dilemmas and hierarchical pressures. This research develops a conceptual model, "Internalizing Cultural Values in Audit Ethics," that emphasizes integrating spiritual, moral, and social dimensions into internal audit practices.