Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Equivalent : Journal of Economic, Accounting and Management
Wafik Rofilah
Unknown Affiliation
Economics, Econometrics & Finance

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Peran Kode Etik Profesi Akuntan dalam Skandal Keuangan Global : Studi Pustaka Riska Naila Zulfa; Wafik Rofilah; Arsen Adhita Sendi; Lindi Sestia Farba; Dwi Novaria Misidawati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1068

Abstract

Abstract : Professional accounting ethics is the application of ethics and morality to accounting practices. However, there are still many violations of the professional code of ethics for accountants, both domestically and internationally. This study was conducted with the aim of providing a comprehensive analysis of the role of accounting ethics in preventing or uncovering global financial scandals. The method used was a literature review. The results of the analysis indicate that ethics serve as a barrier to prevent financial scandals and the misuse of financial information through basic principles such as integrity, objectivity, competence and prudence, confidentiality, and professionalism. Abstrak : Etika profesi akuntansi merupakan aplikasi dari etika dan moralitas ke dalam praktik-praktik akuntansi. Namun, masih banyak terjadi pelanggaran kode etik profesi akuntan, baik di dalam negeri maupun di luar negeri. Penelitian ini dilakukan dengan tujuan untuk memberikan analisis komprehensif tentang peran kode etik akuntansi dalam mencegah atau mengungkap skandal keuangan global. Metode yang digunakan adalah studi pustaka. Hasil telaah menunjukan bahwa kode etik berfungsi sebagai benteng pencegah terjadinya skandal keuangan dan penyalahgunaan informasi keuangan melalui prinsip-prinsip dasar seperti integritas, objektivitas, kompetensi dan kehati hatian, kerahasiaan, serta profesionalisme.
Co-Authors Arsen Adhita Sendi Dwi Novaria Misidawati Lindi Sestia Farba Riska Naila Zulfa