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All Journal Formosa Journal of Applied Sciences (FJAS)
Eka Mayasari
Universitas Pembangunan Nasional Veteran Jawa Timur
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Case Study: Manipulation of Financial Reports at PT. Adisarana Wanaartha Life Insurance (Wanaartha Life) Eka Mayasari; Sri Trisnaningsih
Formosa Journal of Applied Sciences Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i10.6578

Abstract

This research aims to determine violations in professional ethics both from public accountants and from related parties. Violations committed by accountants can undermine the nature and integrity of accounting. When there are violations involving data manipulation, misrepresentation, or unethical behavior in accounting practices, it can shake the foundations of the integrity of the profession. The author uses the Expert Opinion Method to analyze what and how violations of the code of ethics for the public accounting profession take place. To identify efforts related to the studies discussed, the author uses references from books and several articles. From the results of this research, there are violations that have been committed in this case, including violations of integrity by manipulating financial reports by directors and financial staff, violations of professional behavior where accountants were involved in unethical actions and violations of the professional competence and prudence of accountants who failed to identify manipulation finance.
Co-Authors Sri Trisnaningsih