Analisis Etika Profesi Akuntan dalam Standar Internasional

Abstract

This research discusses the analysis of the ethics of the accountant profession in international standards. Accountant is one of the important professions in the business world because it relates to finance, therefore it is mandatory for an accountant to apply the ethics of the existing accounting profession. The purpose of this research is to find out the ethical violations of the accountant profession that occur. Professional ethics are intended as guidelines and rules for all members, both practicing as auditors, private workers, workers in government agencies, as well as in the world of education. The method used is a type of literature research (library research) that is research conducted only from writings, both the results of research that has been published and that have not been. This study uses qualitative data collection by using existing data, such as using data reduction and drawing conclusions using logic, aesthetics, and ethics. This research was created by reviewing the acquisition of secondary data sourced from other parties.

Etika Pelanggaran Dalam Praktik Akuntansi Keuangan Studi Kasus Pada Perusahaan PT. KAI

“…https://economics.pubmedia.id/index.php/jbhi Konsep etika profesi, atau kode etik profesi, berkaitan dengan bidang tertentu yang menjadi perhatian publik bahkan konsumen (Napisah, 2021). Di sisi lain, dalam Anisa et al, (2021) etika profesi terlibat dalam perilaku yang adil dalam memberikan layanan profesional yang tepat kepada masyarakat dan dalam melaksanakan tugas dengan baik kepada publik sebagai seorang profesional di bidangnya. Dengan menunjukkan komitmen yang kuat terhadap nilai-nilai etika, seorang akuntan yang profesional dapat memastikan bahwa ia melaksanakan tugasnya dengan integritas, kejujuran, dan tingkat tanggung jawab yang tinggi.…”