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The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust Daulay, Badriah; Muharrammaini, Ulfa; Azzahra, Fathonah; Sembiring, Egia Mintania Sri Rezeki; Damayanti, Asty Tyty; Sitompul, Gress; Darma, Dito Aditia
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.138

Abstract

Professional ethics of auditors are the main foundation in maintaining the quality of audits and the credibility of financial statements. Financial statements used as the basis for economic decision- making require an objective, independent, and integrity audit process. This article aims to analyze the ethical role of the auditor profession in maintaining public confidence in financial statements. The methods used are literature studies on auditing textbooks, professional codes of ethics (KEPAP and IESBA), Professional Standards for Public Accountants (SPAP), as well as cases of auditor ethics violations in Indonesia and internationally. The results of the study show that integrity, independence, professional competence, and professional skepticism are the main ethical principles that have a significant effect on audit quality and the level of public trust. Strengthening ethical culture, regulatory supervision, and continuous professional education are important strategies in maintaining the credibility of the auditor profession.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Adifka, M. Satya Adinata, Alvadila Dwi Adinda Desi Saputri Adnan Putra Pratama Agita Trianto Ahmad Syarif Akbar, Fauzi Aulia Al-hadad , Jihan Galib Aldian, M. Rizki alif k , Rafli Alya Rusana Pane Amanda Naibaho Amanda Syahfitri Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Anggasari, Febyana Anggi Pratama Nasution Anggraini, Rafika Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Ari Antonius Sibarani Armayanti, Rika Arwin Ashri.A.Handayani Astari, Prilia Ayunda Aulia Ayunda Aulia Azani, Namira Azun frinaldi meha Azzahra, Fathonah Azzahra, Syakirah Bagas Indrianto Prasetio Barus , Dativa Dionisa Bella Viona Sitompul Buaya, Register Launli Bukit, Eka Novika Br Chaida, Puteri Amelia Chairunisa, Tengku Sheila Damanik, Annisa Fajariah Damanik, Dini Aulia Br Damayanti, Asty Tyty Darwin Darwin Daulay, Badriah Dawolo, Kurniawan Debby Yohanna Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Dewi Husnainy Dhiva Ayu Sharanie Dini, Saptia Wulan Diva Maulidia Dwinata, Muhammad Tegar Eka Kurniati Eky Ermal M Elfhadjri, Ziqra Elmilawaty, Novi Erlina Erlina Erlina Erlina Evan Tamaro Evi Beatric Dewi Zebua Fadhlan Fachri Fadlian Noor Fahrezi, Muhammad Rizky Fahri, Yusril Fahrum Nisa Fahrum Nisa Farida Aryani Fildzah Shabrina Galih Supraja Gandung, Andryan Gani Gemilang Gina Ariesta Gobel Grand, Lucas Medianov Gulo , Jeane Seniwan Gulo, Tomi Kusmanto Gulo, Yurniwati Gunawan, Annisa H, Abrich Hairani Siregar Halimah Tusakdiyah Nst Handriyani Dwilita Harahap, Rivaldy Amor Naposo Harahap, Rizki Nanda Fauzi Hastuti, Noviana Sri Heny Nurlaili Hutahaean, Sondang Lastiur Idhar Yahya Irwanndri zandroto Iskandar Muda Iskandar Muda Ismail Januarti, Tety Jefri Ronaldo Junawan Junawan Juni Yanti Napitupulu Kharisda Novtri Gratia Gulo Kurnia, Putri Lasmian Panjaitan Lestari, Andini Putri Linda Asriani Lubis, Mutiara Aulia M.Diaz Arasta Manalu, Kesia Maramis, Bella Cyintia Marbun, Nancy MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Martina, Dwy Happy Mendrofa, Sabar Jaya Miftahul Jannah Rahmatus Sani Simatupang Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muharrammaini, Ulfa Munthe, Emi Dewi Putri Munthe, Serdiani Muthia Algarini Nababan, Kartika Novelia Nababan, Putri Enzelina Nabila Azhari Nabila Nabila Nabilah Denisa Nainggolan, Andreas Napitupulu, Juni Yanti Nasution, Siti Nur Fadhilah Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novanda, Arya Novi Faurini Novriyan, Nadilla Nur Aisyah Nur Azizah Nurdiana, Citra Nurhaliza, Silvia Nurhidayah Dalimunthe Nurmarsya Aulia Paulina, Kristin Permata, Dhira Ahzara Permata, Suarika Diah Phona, Rijal Mahmuda Pradika, Dheo Purba, Sonia Arapenta br Putri Oktavia Rahman, Mujibu Raihani, Bunga Hafizah Ramadhan, Puja Rizqy Ramadhani, Alya Register Launli Buaya Reni Vadia Renny Maisyarah Resa Kania Br Tarigan Reva Putri Arihan Reza Safrianto Rimba Simanjuntak Ritonga, Dewi Apriliya Riza Milianda Kasa Rizki, Nurul Aulia Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sangkot Khadijah Sapto Wahyudin Saputra, Defri Dwi Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sebayang, Tagor Putra Sebayang, Vivi Febyani Sembiring, Celly Shetyana Br Sembiring, Dealova Venolika Br Sembiring, Egia Mintania Sri Rezeki Sihombing, Ika Sijabat, Hotman D Silaban, Lusi Winda Silvi Dwi Utari Simanullang, Romadu Sinaga, Ardyn Sari Sinaga, Eben Ezer Sinaga, Ester Siregar, Fazru Muwazir Siregar, Khairani Sitompul, Friska Sitompul, Gress Sitorus, Uli Greace Ananda Sofa, Aulia Rizka Sofyan A. P., Andi Baso Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Surbakti, Ari Saputra Syaharani , Nabilah Syahfitri, Hijriah Yana Syahputra, Risky Syahrani, Annisa Syari, Meilya Evita Tambunan, Icha Tamara Tri Putrianis Laia Tripriyono, Agus Ujung, Jhonny Tumpal Parulian Vadia, Reni Varelie , Cyndi Viktor D J Buulolo Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Wahyuni, Nana Welly, Yerisma witjaksana , Whildan Wiwik Handayani Yani, Isbet Yohana Ewicha Br Harianja Yoriesto Stefhen Yusnita Nasution Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran ⁠Firhan Sudrajat