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All Journal Kajian Ekonomi dan Akuntansi Terapan
Mutiara Frakusyari Wibowo
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Economics, Econometrics & Finance Other

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Kode Etik Sebagai Pilar Akuntabilitas dan Kepercayaan Publik pada Profesi Akuntan dan Perpajakan Mutiara Frakusyari Wibowo; Nanda Lutfiah Cahya May Salva; Tries Ellia Sandari
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 1 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i4.1879

Abstract

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.
Co-Authors Nanda Lutfiah Cahya May Salva Tries Ellia Sandari