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All Journal East Asian Journal of Multidisciplinary Research (EAJMR)
Arini, Wirna Sofi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Analysis of Cases of Manipulation of Financial Statements and Violations of the Code of Ethics of The Accounting Profession Arini, Wirna Sofi; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.11896

Abstract

This study examines the manipulation of financial statements and violations of the accountant code of ethics by PT. Adisarana Wanaartha Life (PT AWL). Using a case study approach, the research provides an in-depth analysis of these issues. Findings reveal that PT AWL manipulated financial reports, while its partner, KAP KNMT (a public accounting firm), failed to detect these irregularities. Both PT AWL and KAP KNMT violated ethical principles, including integrity, objectivity, competence, confidentiality, and professional behavior, as they passed audits without identifying errors. Consequently, administrative sanctions, fines, and business license revocations were imposed, with PT AWL's assets of Rp 2.4 trillion confiscated in October 2022.
Co-Authors Sri Trisnaningsih