<![CDATA[Abstract: Code of ethics is indispensable as a standard of professional conduct at the highest level in the profession as an accountant. The need for a level of public confdence in the quality of service provided by an accountant irrespective of what has been done by an individual. The level of public confdence in the quality of professional services of a person who works as an accountant will increase. The accounting profession can realize high standards capable for the fulfllment of any interests. An interesting issue arises that is related to violations of professional ethics that have been executed by the accountant either at the national or international level. In the country of Indonesia, the issue continues to grow in line with the violations of professional ethics. Examples that occurred were violations in Indonesian banks in the period of 2002âs. In that year, a bank declared in a condition worth operating/ unconditional healthy by a public accountant sourced from an audit of fnancial statements in accordance with Indonesian Banking Accounting Standards turned out most of the banks are conditioned unhealthy. Another case is the engineering of fnancial statements carried out by internal accountants in companies that have gone public. The most obvious form of failure perceived from modernization and the era of globalization is the feld of economics, is the real form of modern capitalism although it is fnally able to show its advantages from the socialists. The reality has been born new problems Countries included in this case are Muslim countries tend to be objects rather than subjects of capitalism.Keywords: Perception, Islam Accountants Code of Conduct and Business Ethics Islam]]>
