JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

Critical Analysis of Cases Violation Ethics and Public Accountant Standards in Indonesia

Yuliana Resca (Universitas Esa Unggul)
Yanuar Ramadhan (Universitas Esa Unggul)



Article Info

Publish Date
10 Jun 2022

Abstract

Accountants who provide services to the public must gain the trust of the public. The purpose of this study is to analyze cases of violations, the impact of violations, the code of ethics of public accountants that have been violated,  the best solutions for public accountants in the future. The research method used is literature study. The occurrence of violations such as collusion between accountants and clients, not maintaining integrity, competence, independence, morals or facts. In conclusion, violations committed by KAP can cause losses to investors, lose public trust in public accountants, and harm the accountants themselves. This study places more emphasis on the code of ethics that was violated in the KAP case and future solutions for the KAP

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Journal Info

Abbrev

jpensi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI) adalah jurnal peer-review yang diterbitkan oleh Litbang Pemas Universitas Islam Lamongan yang terbit tiga kali dalam setahun yaitu bulan Februari, Juni dan Oktober. JPENSI telah mempublikasikan jurnal sejak Tahun 2016. JPENSI merupakan jurnal yang ...