Familism, Guanxi, dan Ambivalensi Moral dalam Etika Akuntansi: Studi Kritis dari Riau, Indonesia
DOI:
https://doi.org/10.21067/jrma.v14i2.14324Keywords:
Etika Akuntansi, Hibriditas Moral, Budaya China Melayu, Familism dan Guanxi, Akuntansi KritisAbstract
Penelitian ini mengkritisi dominasi pendekatan etika akuntansi berbasis kode etik universal yang cenderung memandang moralitas sebagai persoalan kepatuhan individual terhadap standar profesional formal, sekaligus mengabaikan pengaruh budaya, relasi sosial, dan struktur keluarga dalam pembentukan etika akuntansi. Berangkat dari perspektif Critical Perspectives on Accounting (CPA), teori habitus Bourdieu, dan agenda dekolonisasi akuntansi, studi ini bertujuan mengeksplorasi bagaimana nilai familism dan guanxi dalam komunitas China Melayu di Riau membentuk orientasi moral mahasiswa akuntansi sebagai calon akuntan profesional. Penelitian menggunakan pendekatan kualitatif interpretif-kritis dengan desain studi kasus budaya. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi terhadap 32 informan yang terdiri atas mahasiswa akuntansi, dosen, tokoh komunitas, dan praktisi akuntansi di Pekanbaru, Selatpanjang, dan Bagansiapiapi. Analisis data dilakukan melalui proses pengodean tematik secara iteratif yang meliputi open coding, axial coding, dan selective coding. Kredibilitas temuan diperkuat melalui triangulasi sumber dan metode, member checking, audit trail, serta refleksivitas peneliti. Hasil penelitian menunjukkan bahwa pembentukan etika mahasiswa tidak berlangsung secara linear melalui internalisasi kode etik profesi, melainkan melalui negosiasi berkelanjutan antara standar profesional formal dengan nilai budaya lokal seperti xin yong (kepercayaan dan reputasi), guanxi (relasi sosial), familism, amanah, dan rasa malu. Temuan ini mengungkap adanya ambivalensi moral yang menempatkan mahasiswa dalam ketegangan antara tuntutan profesionalisme dan loyalitas relasional. Penelitian ini mengusulkan konsep moral hybridity sebagai kontribusi teoretis untuk memahami etika akuntansi sebagai praktik moral yang bersifat kontekstual, relasional, dan terikat pada dinamika sosial-budaya lokal.
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