International Journal of Management Science and Information Technology (IJMSIT)
Vol. 3 No. 1 (2023): January - June 2023

Analysis Violation of Professional Ethics in Manipulation Report Finance (Study The case of PT Garuda Indonesia)

Rohmah, Mufidatur (Unknown)
Trisnaningsih, Sri (Unknown)



Article Info

Publish Date
04 Jan 2023

Abstract

Everyone around the world is talking about the financial statement manipulation scandal. One of the many fraud or manipulation scandals in Indonesia's financial statements that has caught the public's attention is that of PT Garuda Indonesia. The purpose of this research is to analyze the professional ethics violated by the accountants of PT Garuda Indonesia when manipulating or falsifying financial statements. This study employs a case study approach and a qualitative research method at PT Garuda Indonesia. The data collection technique uses the literary method, namely searching for or digging various types of information related to violations of professional ethics in manipulating financial reports sourced from several types of literature originating from research journals, books, articles, and electronic media. Integrity, objectivity, competence, professional due care, and professional behavior are the principles of accounting ethics that were found to have been violated in this study.

Copyrights © 2023






Journal Info

Abbrev

IJMSIT

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The development of science related to good technology, information, and communication, both theoretically and empirically has proven to have a positive impact on various aspects of people lives. The development of the science of Information and Communication Technology provides many benefits to ...