reconstruction of public accountant ethics through hamka's religious rationalethics perspective

This article aims to explore about the efforts to rebuild the ethical awareness of publicaccountants in understanding an islamic ethics akhlakul karimah. the reconstruction of ethical awarenessof public accountants is based on the rational ethical ethical perspective approach of hamka. hamka'sview examines ethics based on two points of view, ethics towards human beings and ethics towards god.the results of this study are useful for theoretical development of the sociological aspects of theconstruction of the ethical meaning of public accountants which are based on religious morals so that inpractice they will prioritize these religious values and minimize the existence of practices that are not inaccordance with the ethics of public accountants.