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All Journal Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Situmorang, Rany Selvya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Penerapan Kode Etik Akuntan Publik Terhadap Kualitas Audit dan Kepatuhan Profesional di Era Digital Dua, Maria Veronika; Ningrum, Hilda Nawa; Situmorang, Rany Selvya; Cahyaningtia, Sofiatul; Sartika , Cucu
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
Publisher : Prisani Cendekia

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Abstract

In the ever-evolving digital era, the public accounting profession is faced with new challenges that affect audit quality and professional compliance. The implementation of the public accountant code of ethics is very important to maintain the integrity and public trust in financial statements. This study aims to analyze the effect of implementing a code of ethics on audit quality and professional compliance, as well as the challenges faced by public accountants in implementing a code of ethics in the digital era. Through qualitative and quantitative analysis methods, this research collects data from various sources, including surveys and case studies, to provide in-depth insights into this topic
Co-Authors Cahyaningtia, Sofiatul Dua, Maria Veronika Ningrum, Hilda Nawa Sartika , Cucu