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All Journal Jurnal Riset Manajemen dan Ekonomi JAKBS
Dania Salsabela
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Signifikan Etika Akuntan dalam Implementasi Audit Fraud Lea Berliana Jeni Salih; Dania Salsabela; Tries Ellia Sandari
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 3 (2025): Juli : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i3.2856

Abstract

Like a professional accountant, in carrying out the audit function, he is obliged to comply with the work code of ethics and audit financial statements through ethical norms or applicable auditing standards. In carrying out work, an accountant must ensure that every action taken is in line with established moral standards. This code of ethics is based on the goal of maintaining public confidence in high quality services, regardless of who is performing those services. including their expert practice, fraud auditors are also obliged to implement the rules and ethics that are of interest to them, as a manifestation of the public's confidence in the integrity of the accounting profession. While performing all phases of a fraud audit, fraud auditors must still adhere to the applicable ethical rules. Basically, they must demonstrate an attitude of diligence and honesty in carrying out audit tasks to ensure objective and accountable results.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Farmasi Di Indonesia (Studi Pada PT. Kalbe Farma, PT. Kimia Farma, Dan PT. Sidomuncul Periode 2019-2023) Theresia Uli Sianturi; Nouva Ayu R; Dania Salsabela
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the financial performance of three pharmaceutical companies in Indonesia, namely PT Kalbe Farma Tbk, PT Kimia Farma Tbk, and PT Sido Muncul Tbk, in the period 2019–2023. The analysis was carried out using financial ratios including liquidity, activity, solvency, and profitability ratios to evaluate the financial stability and efficiency of each company. The data used are secondary data from financial reports.The results of the study show that PT Kalbe Farma Tbk and PT Sido Muncul Tbk have stable and good financial performance, indicated by optimal liquidity and solvency ratios and efficiency in asset and inventory management. PT Sido Muncul Tbk has the highest profitability ratio, while PT Kimia Farma Tbk shows poor performance with high dependence on debt and significant fluctuations in profitability. This study provides a comprehensive picture of the financial position of the pharmaceutical sector in Indonesia, which can be used as a reference for strategic decision making and company evaluation.
Co-Authors Lea Berliana Jeni Salih Nouva Ayu R Theresia Uli Sianturi Tries Ellia Sandari