Critical Analysis of Cases Violation Ethics and Public Accountant Standards in Indonesia

Authors

  • Yuliana Resca Universitas Esa Unggul
  • Yanuar Ramadhan Universitas Esa Unggul

DOI:

https://doi.org/10.30736/jpensi.v7i2.1085

Keywords:

Manipulation, Code of Ethics for Accountants, KAP Cases, Professional Ethics

Abstract

Accountants who provide services to the public must gain the trust of the public. The purpose of this study is to analyze cases of violations, the impact of violations, the code of ethics of public accountants that have been violated,  the best solutions for public accountants in the future. The research method used is literature study. The occurrence of violations such as collusion between accountants and clients, not maintaining integrity, competence, independence, morals or facts. In conclusion, violations committed by KAP can cause losses to investors, lose public trust in public accountants, and harm the accountants themselves. This study places more emphasis on the code of ethics that was violated in the KAP case and future solutions for the KAP

Author Biographies

Yuliana Resca, Universitas Esa Unggul

Fakultas Ekonomi dan Bisnis

Magister Akuntansi

Yanuar Ramadhan, Universitas Esa Unggul

Fakultas Ekonomi dan Bisnis

Magister Akuntansi

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Published

2022-06-10

Issue

Vol. 7 No. 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

Section

Artikel

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