Tanggal masuk 14-01-2020 Managers' motivation to do earnings management are due to the capital market expectations, management compensation contracts, lending contracts motivations, political motivation. This study aimed to review managers' movitation in earnings management viewed from Islamic perspective that sourced from the Qur'an and Hadith, as well as supplemented by PSAK Sharia. The results of the study stated that manager's motivation for earnings management is still within the limits of accounting standards. Compliance in application of accounting standards is reflected by the obligation to obey Ulil Amri. However, utilizing position to maximize bonuses, presenting biased information, presenting lust are attitudes that is prohibited in Islamic teachings Tanggal revisi 24-01-2020 Tanggal diterima 27-05-2020

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI. Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.

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