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All Journal Jurnal Accounting Unipa
Melandari
Universitas Tangerang Raya
Economics, Econometrics & Finance

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LITERATUR REVIEW : PERAN ETIKA PROFESI AKUNTAN DALAM MENCEGAH FRAUD DAN MENJAGA KUALITAS LAPORAN KEUANGAN: LITERATUR REVIEW Arisma Dalilatul Fauziah; Sypa Ananda Putri; Melandari; Maya Herlina; Diah Ayu Sekar Astuti
Accounting UNIPA - Jurnal Akuntansi Vol 5 No 2 (2026): Jurnal Accounting Unipa
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

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Abstract

Professional ethics in accounting play a role in ensuring the consistency and accuracy of data. This literature review aims to evaluate how the implementation of ethics in the accounting profession can prevent fraud and maintain the quality of financial reports. The method used is a literature review involving an in-depth search of various scientific journals, books, and relevant publications discussing professional codes of ethics, fraud, and the quality contained in financial reports. The study results show that compliance with moral principles such as honesty, impartiality, professional competence, maintaining confidentiality, and professional conduct can reduce the risk of fraud. In addition, the consistent application of ethics also promotes transparency and accountability in the preparation of financial reports, thereby producing appropriate and reliable data for stakeholders.
Co-Authors Arisma Dalilatul Fauziah Diah Ayu Sekar Astuti Maya Herlina Sypa Ananda Putri