Analisa Pelanggaran Kode Etik Akuntan Publik Pada Pt Garuda Indonesia TBK

Karen, Karen; Yenanda, Kelvina; Evelyn, Vinvin

doi:10.54443/sibatik.v2i1.519

Cited by 2 publications

(2 citation statements)

References 12 publications

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“…The case of the violation of the accountant's code of ethics at PT Garuda is strengthened by the findings of previous research conducted by (Karen et al, 2022), indicating several breaches of the professional accountant code of ethics: (a) Non-compliance with the principle of professionalism is evident from the auditor's failure to maintain a professional attitude by the code of ethics and regulations. (b) A violation of the prudence principle, emphasizing the need for careful actions in providing services.…”

Section: Introductionmentioning

confidence: 76%

Analysis of Violations of the Code of Ethics for Professional Accountants in the Business Sector: Case Study of AP and KAP Involvement at PT Asuransi Adisarana Wanaartha (WAL)

Anggiria,

Trisnaningsih

2023

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The research aims to analyze violations of the professional code of ethics for accountants in the business sector, focusing on the case study of PT Asuransi Adisarana Wanaartha Life (WAL) to obtain a comprehensive review. Hopefully, this study will open new insights into the role of codes of ethics in maintaining the integrity and trust of the public in the accounting profession and the public accounting profession. This research uses a literature review analysis method. The type of data collection used is secondary data in the form of journal articles with index Sinta 2 - 6, Garuda, index Copernicus international (ICI) via the page https://scholar.google.com over five years from 2019 -2023, as well as news and press releases via the website. The data analysis technique is conducted descriptively by analyzing and identifying scientific articles, news, and press releases, generating a more informative summary. The results of the research reveal how important it is for every practitioner to maintain competence and expertise in the field of accounting, adhere firmly to and comply with the code of ethics of the accounting profession in carrying out accounting practices, thus creating a professional and accountable attitude, and avoiding the risk of violating the code of ethics of the accounting profession.

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Section: Introductionmentioning

confidence: 76%

Analysis of Violations of the Code of Ethics for Professional Accountants in the Business Sector: Case Study of AP and KAP Involvement at PT Asuransi Adisarana Wanaartha (WAL)

Anggiria,

Trisnaningsih

2023

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“…Dengan berbagai kegagalan dan kesulitan yang terus berlanjut setiap harinya (Uwuigbe et al, 2019). Kejadian tersebut memunculkan ketidakpercayaan terhadap aktivitas auditing yang dilakukan oleh akuntansi publik (Karen et al, 2022). Sejatinya laporan keuangan yang telah diaudit mencerminkan dan meggambarkan masa depan keuangan perusahaan (Chen et al, 2014;Ravisankar et al, 2011).…”

Section: Pendahuluanunclassified

Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review

Heni,

Payamta

2023

E-Jurnal Akuntansi

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This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature Review (SLR), which involves the analysis of articles published from 2000 to 2023. Based on the data, 26 initial articles were obtained from Scopus in the analysis period, and only 13 articles were analyzed effectively. The findings show that the M-Score and F-Score models are widely used in identifying financial statement fraud. It is known that using the M-Sore, F-Score and Benford's law formulas has its own advantages and disadvantages depending on the sample and country studied. This paper provides insight for academics, practitioners, and policy makers to help detect and prevent fraud as well as develop it to make it easier for investors and auditors to detect fraud that occurs in financial reports. Keywords: Fraud, Fraud Detection, Systematic Literature Review, Financial Statement Fraud

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Analisa Pelanggaran Kode Etik Akuntan Publik Pada Pt Garuda Indonesia TBK

Cited by 2 publications

References 12 publications

Analysis of Violations of the Code of Ethics for Professional Accountants in the Business Sector: Case Study of AP and KAP Involvement at PT Asuransi Adisarana Wanaartha (WAL)

Analysis of Violations of the Code of Ethics for Professional Accountants in the Business Sector: Case Study of AP and KAP Involvement at PT Asuransi Adisarana Wanaartha (WAL)

Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review

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