Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Management Research and Economics
Devi Savira S
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Violation of Accountant Professional Ethics in the Case of PT. Indofarma Tbk Devi Savira S; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2551

Abstract

The code of professional ethics is an important rule for a profession that aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The many business competitions that occur today, give rise to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was found in violations at PT Indofarma Tbk which engineered its financial statements. By creating receivables, payables, and down payments for the purchase of fictitious medical devices, so that it seemed as if the company's target had been achieved. This case study review will later end with recommendations that are in line with the company's expectation.
Co-Authors Sri Trisnaningsih