DOI: 10.5176/2251-1997_AF18.203
Authors: Ida Ayu Budhananda Munidewi, Ida Bagus Teddy Prianthara
Abstract:
This study aims to determine the implementation of role playing in learning auditing practicum and increase the value of character in students. This research uses qualitative approach with class action method. A sixth semester student who is currently receiving a course of auditing practicum is the subject of this research. Data collection techniques used in this study are observation, documentation and interviews. Implementation of role playing is divided into two parts to see student changes when using this method to understand auditing and character value changes consisting of discipline, hard work, creative and communicative. The results showed that students can understand well the auditing and know more in the auditor profession. The role playing method can be a foothold for generating accounting graduates who are committed and professional accountants and auditors. The increase of students' character value after application of role playing is seen from disciplinary indicators (25%), hard work (15%), creative (40%) and communicative (27%).
Keywords: role playing, auditing, character value.
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