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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Economics and Business Journal
Sulaiman, Nur Islamiati
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Analysis of the Role of Accounting and the Code of Ethics For the Public Accountant Profession Sulaiman, Nur Islamiati; 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.v3i12.11975

Abstract

This study aims to explore accounting and its role, as well as to analyze the ethical code that accountants must uphold. It employs a case study of ethical violations by public accountants that occurred at PT. Sunprima Archipelago Financing (SNP Finance). The analysis revealed that PT. Sunprima Nusantara Financing allegedly engaged in criminal activities, including embezzlement and money laundering. Additionally, the public accountant who conducted the audit violated theand principlessof the public accountant code of ethics, specifically integrity, objectivity, competence and professional prudence, and confidentiality. As a result of these violations, both the public accountant and PT. Sunprima Nusantara Pembiayaan faced sanctions from the Financial Services Authority (OJK), which included a freeze on business operations and administrative penalties and fines imposed by the Minister of Finance.
Construction of Auditor Profession Ethics in The Era of Digital Disruption: a Phenomenological Study of Public Accounting Firm in Surabaya Sulaiman, Nur Islamiati; Sri Trisnaningsih; Hero Priono
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.331

Abstract

This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values ​​of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Co-Authors Hero Priono Sri Trisnaningsih Sri Trisnaningsih