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All Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Nurul Hasyikin
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Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Analisis Persepsi Etika Profesi Akuntan Publik dalam Praktik Audit Aripin Aripin; Nurul Hasyikin; Ardiansyah Putra; Hendri Lala
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i3.4927

Abstract

This study aims to understand public accountants’ ethical perceptions and experiences in audit practice using a qualitative phenomenological approach. In the public accounting profession, integrity, objectivity, and independence are fundamental principles often challenged by ethical dilemmas. Through in-depth interviews with seven public accountants in Indonesia, the study reveals that external pressures from clients, economic interests, and organizational culture significantly influence ethical decision-making. The findings indicate that while professional ethics are well understood in theory, their implementation in real-life situations can be hindered by complexity and ambiguity. A strong ethical culture and transparent internal support systems help auditors maintain integrity. This research highlights the importance of continuous ethics training and the reinforcement of individual moral values in shaping a resilient and ethically sound public accounting profession.
Co-Authors Ardiansyah Putra Aripin Aripin Hendri Lala