Pengaruh Kode Etik Profesi Akuntan Dalam Kinerja Auditor Eksternal Kasus PT Wanaartha Life

Authors

  • Ma’ruf Dwi Putra Universitas Tidar
  • Ahmad Lintang Abdul Haq Universitas Tidar
  • Abrar Rizqi Destriawan Universitas Tidar
  • Muhammad Yusuf Arda Bily Universitas Tidar
  • Herlina Manurung Universitas Tidar

DOI:

https://doi.org/10.55606/jcsrpolitama.v1i6.3032

Keywords:

Code of Ethics, External Auditor, Accountant

Abstract

Public Bookkeepers have a set of rules that directs the morals of the Public Bookkeeper calling which is distributed by IAMI, IAI, and by IAPI under the name Set of principles for the Public Bookkeeper Calling. The Public Bookkeeper proficient set of principles is utilized as a reason for public bookkeepers to have the option to act morally and become an assurance of value ethics in the public arena. Nonetheless, despite the fact that there is a general set of principles for the public bookkeeping calling that directs the activities of public bookkeepers, there are as yet numerous infringement committed by open bookkeepers, so this can cause outrages that discolor the great name of the public bookkeeping calling itself and diminish public confidence in open bookkeepers. This article means to make sense of narratively the utilization of standards and endeavors to uphold the implicit set of rules for the public bookkeeper calling so the review results are as per the proof found since there is no bookkeeping designing that is impeding to closely involved individuals. Not just that, it is suggested that all closely involved individuals mutually participate and cooperate to make upgrades to maintain the Set of rules for the Public Bookkeeper Calling.

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References

Elfieni, F. T., & Unti Ludigdo, A. C. (2016). Penegakan Kode Etik Profesi Pada Suatu Kantor Akuntan Publik. Jurnal Ilmiah Mahasiswa FEB. https://doi. org/10.1017/CBO9781107415324, 4.

Herawaty, A., & Susanto, Y. K. (2009). Pengaruh profesionalisme, Pengetahuan mendeteksi kekeliruan, dan Etika Profesi terhadap pertimbangan tingkat Materialitas Akuntan Publik. Jurnal Akuntansi dan Auditing Indonesia, 13(2).

Mauludy, M. I. A. A., latiffatul Hikmah, E., & Putri, C. N. P. (2018). Analisis kasus pelanggaran Standar Profesional Akuntan Publik oleh KAP Winata. UNEJ e- Proceeding, 196-201.

Ramadhea Jr, S. (2022). Literature Review: Etika Dan Kode Etik Profesi Akuntan Publik.

Jurnal Akuntansi Kompetif, 5(3), 373-380.

Refitasari, A. (2019). Mengenal Tujuan dan Tahapan Audit Laporan Keuangan

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Published

2023-12-03

How to Cite

Ma’ruf Dwi Putra, Ahmad Lintang Abdul Haq, Abrar Rizqi Destriawan, Muhammad Yusuf Arda Bily, & Herlina Manurung. (2023). Pengaruh Kode Etik Profesi Akuntan Dalam Kinerja Auditor Eksternal Kasus PT Wanaartha Life. Journal of Creative Student Research, 1(6), 366–372. https://doi.org/10.55606/jcsrpolitama.v1i6.3032

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