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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Sitompul, Gress
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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.
Analysis of the Pematang Siantar City Government's Financial Report From the Perspective of Government Accounting Standards Sitompul, Gress; Irawan, Irawan; Darma, Dito Aditia; Sari, Ayu Kuria
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11279

Abstract

This study aims to analyze the financial statements of the Pematang Siantar City Government for the 2020–2024 period in terms of the application of Government Accounting Standards (SAP) and assess regional financial performance through effectiveness, efficiency, and fiscal independence ratios. This study uses a quantitative descriptive approach with secondary data in the form of the Pematang Siantar City Regional Government Financial Report (LKPD) for 2020– 2024. Data analysis techniques used include regional financial ratio analysis and analysis of the suitability of financial statement presentation based on Government Regulation No. 71 of 2010 concerning Government Accounting Standards. The results of the study indicate that the implementation of SAP in the Pematang Siantar City Government has generally been carried out in accordance with the provisions, but there are still several weaknesses in the aspects of effectiveness and efficiency of regional financial management. The level of effectiveness of Regional Original Revenue (PAD) shows fluctuations and tends to decrease in certain years, while the level of regional spending efficiency is still not optimal. In addition, the level of regional fiscal independence is still relatively low, reflecting a high dependence on transfer funds from the central government. This study is expected to serve as evaluation material for regional governments in improving the quality of financial management as well as the transparency and accountability of regional financial reports. Keywords: Government Accounting Standards, Regional Financial Statements, Effectiveness, Efficiency, Fiscal Independence
Co-Authors Azzahra, Fathonah Damayanti, Asty Tyty Daulay, Badriah Dito Aditia Darma Nasution Irawan Irawan Muharrammaini, Ulfa Sari, Ayu Kuria Sembiring, Egia Mintania Sri Rezeki