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All Journal Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Azzahra, Fathonah
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Engineering

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The Role of Professional Ethics of Auditors in Maintaining the Credibility of Financial Statements and Public Trust Daulay, Badriah; Muharrammaini, Ulfa; Azzahra, Fathonah; Sembiring, Egia Mintania Sri Rezeki; Damayanti, Asty Tyty; Sitompul, Gress; Darma, Dito Aditia
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.138

Abstract

Professional ethics of auditors are the main foundation in maintaining the quality of audits and the credibility of financial statements. Financial statements used as the basis for economic decision- making require an objective, independent, and integrity audit process. This article aims to analyze the ethical role of the auditor profession in maintaining public confidence in financial statements. The methods used are literature studies on auditing textbooks, professional codes of ethics (KEPAP and IESBA), Professional Standards for Public Accountants (SPAP), as well as cases of auditor ethics violations in Indonesia and internationally. The results of the study show that integrity, independence, professional competence, and professional skepticism are the main ethical principles that have a significant effect on audit quality and the level of public trust. Strengthening ethical culture, regulatory supervision, and continuous professional education are important strategies in maintaining the credibility of the auditor profession.
Design Of Document Information System And Monitoring Of Regional Financial Report Quality Sofa, Aulia Rizka; Putri, Nasywa; Azzahra, Fathonah; Faracty, Cilciva Ajeng Gita; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.141

Abstract

This study aims to design and analyze a document information and monitoring system that plays a role in improving the quality of regional financial reports. The document information system is designed to manage financial archives digitally for easy access, security, and integration, while the monitoring feature functions to monitor the report preparation process in real time to ensure timeliness and data accuracy. The method used is a conceptual-descriptive approach, namely by reviewing literature, government regulations, and previous research related to government information systems and public financial reporting. The results of the analysis show that the implementation of a document information and monitoring system can strengthen the relevance, reliability, comparability, and ease of understanding of financial reports, as stipulated in the Government Accounting Standards (SAP). This system also supports increased efficiency, transparency, and accountability of regional financial management through digital recording and automated audit trails. Thus, the development of this information system is expected to encourage the creation of more modern, effective, and accountable regional financial governance.
Co-Authors Damayanti, Asty Tyty Daulay, Badriah Dito Aditia Darma Nasution Faracty, Cilciva Ajeng Gita Irawan Muharrammaini, Ulfa Putri, Nasywa Sembiring, Egia Mintania Sri Rezeki Sitompul, Gress Sofa, Aulia Rizka