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All Journal JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF APPLIED MANAGERIAL ACCOUNTING PINISI Discretion Review JEKPEND Jurnal Ekonomi dan Pendidikan Seminar Nasional Pengabdian Kepada Masyarakat Economics and Business Journal Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Indo-Fintech Intellectuals: Journal of Economics and Business ARRUS Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen PESHUM International Journal of Education Management and Religion Diankara-Pengabdian Kepada Masyarakat
Masnawaty Sangkala
Faculty Of Economic And Business, Universitas Negeri Makassar Makassar, South Sulawesi, Indonesia
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Accounting Ethics And Corporate Accountability In The Extractive Industry Evidence From PT Freeport Indonesia Masnawaty Sangkala
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.784

Abstract

This study examines ethical accountability and professional accounting ethics within the context of PT Freeport Indonesia, one of the largest mining companies operating in Indonesia. The research investigates three key issues: the forms of ethical misconduct associated with the company, the accounting ethics principles affected by these practices, and their implications for corporate accountability and stakeholder trust. Drawing upon Stakeholder Theory and Legitimacy Theory, the study adopts a qualitative case study approach and utilizes secondary data collected from corporate reports, government publications, academic literature, media reports, and non-governmental organization documents. The data were analyzed using thematic analysis to identify recurring patterns related to environmental responsibility, transparency, governance practices, and stakeholder welfare. The findings reveal four major categories of ethical concerns, namely environmental accountability issues, transparency and disclosure concerns, governance-related controversies, and stakeholder welfare issues. The analysis indicates that these concerns are associated with violations of professional responsibility, integrity, objectivity, and public interest principles within the accounting ethics framework. The study also demonstrates that ethical controversies may generate regulatory consequences, reputational risks, and challenges to organizational legitimacy, ultimately affecting stakeholder trust and long-term sustainability. The findings contribute to the accounting ethics and corporate accountability literature by highlighting the interconnected nature of environmental, social, and governance responsibilities in the extractive industry. The study emphasizes the importance of transparency, ethical governance, stakeholder engagement, and sustainable business practices in strengthening organizational accountability and maintaining public legitimacy.
Co-Authors Ahmad Nashiruddin Mushoddiq Rahman Andi Faisal Andi Muhammad Ismail Andi Puput Fitriani Amier Andi Sutina Dwi Astuti Aprin Aga Azwar Anwar Chris Dayanti Br. Ginting Chris Dayanti Br. Ginting S Dewi Fatimah Faizah Khaerudin Fajriani Azis Hajrah Hamzah Hariany Idris Hasni Indri Sapira Putri Muh. Rum Muhammad Anwar Kadir Muhammad Asdian Muhammad Hasan Mukhammad Idrus Neha Astrella Clarissa Nur Zazlin Nurafni Oktaviyah Nuramalia Syam Ricky Setiawan Risda Putri Mandasari Ryketeng, Masdar Sahade Samsinar Saskia Albar Siti Syahraeni Sukmawati Muhtar Wafiq Azizah Reski Amaliah Winda Yuliana Zulfadly Yusuf