Nilai-Nilai Bundo Kanduang Dalam Peran Auditor Internal Perempuan Minangkabau
DOI:
https://doi.org/10.38035/jafm.v7i2.3256Keywords:
Bundo Kanduang, Auditor Internal, Budaya Minangkabau, Perilaku Audit, FenomenologiAbstract
Penelitian ini bertujuan untuk mengkaji bagaimana nilai-nilai Bundo Kanduang tercermin dalam perilaku auditor internal perempuan Minangkabau. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi untuk mengeksplorasi pengalaman subjektif para partisipan. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi yang melibatkan auditor internal perempuan Minangkabau yang bekerja di Badan Usaha Milik Negara (BUMN). Data dianalisis secara tematik untuk mengungkap makna yang terkandung dalam pengalaman hidup partisipan. Hasil penelitian menunjukkan bahwa nilai-nilai Bundo Kanduang termanifestasi dalam tiga tema utama, yaitu kehati-hatian dan profesionalisme, nilai relasional dalam komunikasi, serta disiplin diri. Nilai-nilai tersebut tidak hanya membentuk perilaku auditor, tetapi juga menjadi landasan dalam menjaga integritas profesional dalam praktik audit. Penelitian ini berkontribusi pada literatur akuntansi dengan mengintegrasikan perspektif budaya lokal dalam memahami praktik audit internal secara lebih komprehensif.
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