Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan?

Susilawati, Illa; Arief, Meta; Widyaningsih, Aristanti

doi:10.21831/nominal.v11i2.50497

Cited by 4 publications

(4 citation statements)

References 1 publication

(1 reference statement)

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“…Kode etik diatur Dalam SPAP (Standar Profesi Akuntan Publik) yang bertujuan untuk mengatur etika wajib memenuhi kewajibannya kepada auditor untuk melaksanakan pekerjaannya secara efektif dengan keterampilan profesional. (Susilawati et al, 2022) Menurut Soekrisna Agoes (2016), jabatan adalah konsep kerja hal-hal mulia yang dilakukan dokter, akuntan, pengacara, dll. Termasuk termasuk spesialisasi kuntan publik.…”

Section: Kajian Literatur Etika Profesi Seorang Akuntanunclassified

Literatur Review: Implementasi Etika Profesi Akuntan Publik Terhadap Meningkatnya Kualitas Audit

Rahayu,

Lestari,

Eka

2024

JMIE

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Semakin baik etika profesi auditor maka kinerja auditor akan semakin baik. Tujuan penelitian ini adalah untuk memberikan gambaran bertapa pentingnya etika bagi seorang akuntan public. Penelitian ini menggunakan metode systematic literatur review ( SLR ). Metode ini dilkukann dengan mencari artikel atau jurnal di internet dan kemudian mereview beberapa penelitian terdahulu. Hasil dari penelitian ini menunjukan bahwa etika berpengaruh positif terhadap meningkatnya kualitas audit.

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Section: Kajian Literatur Etika Profesi Seorang Akuntanunclassified

Literatur Review: Implementasi Etika Profesi Akuntan Publik Terhadap Meningkatnya Kualitas Audit

Rahayu,

Lestari,

Eka

2024

JMIE

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“…Bapak Bima KAP Gemilang mempraktikkan penerapan kode etik profesi nya dengan sikap nyata yaitu memberikan contoh baik kepada lingkungan. Penerapan etika profesi diharap mampu meminimalisasi perilaku-perilaku tidak etis (Aripratiwi et al, 2023;Susilawati et al, 2022). Walau tentu saja dalam proses pelaksanaannya akan dijumpai dilema etis, apakah akan tetap mengutamakan dan meluruskan niat karena Allah.…”

Section: ‫يتقنه‬ ‫أن‬ ‫عمال‬ ‫أحدكم‬ ‫عمل‬ ‫إذا‬ ‫يحب‬ ‫هللا‬ ‫إن‬unclassified

Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan

Aripratiwi

2023

AKTSAR

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<em><span lang="EN-US">This study aims to cultivate the spirit of Fastabiq al-khairat, a competition in goodness, as the foundation for professional ethics in public accounting. The Public Accountant Professional Code of Ethics (KEPAP in Indonesia), issued by IAPI, serves as the basis for the implementation of accounting work. The principles outlined in the code of ethics still tend to be world-centric, highlighting the importance of incorporating Divine values into professional practices. To explore this, the study employs Islamic ethnographic methods, conducting interviews with participants and analyzing their values through the lens of Fastabiq al-khairat. The study proposes instilling the spirit of Fastabiq al-khairat into the fundamental principles of professional ethics, with intention as the cornerstone. The implication of this research is to offer an alternative perspective distinct from the Western benchmark used to gauge ethical behavior success. By integrating the values of Fastabiq al-khairat into the core principles of accounting professional ethics, a just and fair ethical framework can be established for fulfilling mandates and responsibilities. The anticipated outcome of this research is to introduce the concept of Islamic values, specifically Fastabiq al-khairat, as a guiding force in the development of professional ethics within the field of public accounting. </span></em>

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“…Beberapa penelitian juga menginvestigasi faktor eksternal, seperti suap (Rosyida, 2017) dan internal akuntan, seperti gender (Asriati & Hidayat, 2018), internal locus of control (Putra & Wirakusuma, 2022), relativisme (Ariyanti & Widanaputra, 2018;Lestari & Ramantha, 2019), dan sikap profesionalisme dan independensi (Hassan, 2019) untuk menjelaskan perilaku tidak etis. Meski telah banyak penelitian yang menguji faktor penyebab terjadinya perilaku tidak etis (Susilawati et al, 2022), penelitian yang menguji dampak kepribadian gelap (dark triad) akuntan terhadap pengambilan keputusan etis masih sangat sedikit. Penelitian ini bertujuan untuk menguji efek dua tipe kepribadian gelap yaitu narsisme dan psikopati terhadap praktik tidak etis akuntan.…”

Section: Pendahuluanunclassified

Efek Narsisme dan Psikopati Terhadap Praktik Tidak Etis Akuntan

Yudisthira¹,

Kuang

2023

Owner

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Personality factors play an important role when a person is faced with a situation that involves moral judgment of right or wrong. A person with dark personality characteristics (dark triad) is very likely to exhibit unethical behavior. Ethical behavior is an important issue for the accountant profession because published financial statements must be accountable to the public, especially for investors and creditors as parties who bear great risks in making their investment and credit decisions. Although many studies have examined the factors causing the unethical behavior of accountants, studies investigating the impact of accountants' dark personalities on ethical decision-making are still scarce. This study aims to examine the effect of two types of dark personalities, namely narcissism and psychopathy, on accountant decision making involving various business ethical situations. The study employed a quantitative approach with primary data obtained from questionnaires. Narcissism is measured through Narcisstic Personality Inventory, psychopathy is measured through Levenson Self-Report Psychopaty Scale, and attitude toward unethical practices used an instrument use d by Bailey (2019). The population was management accountants, public accountants, and public sector accountants with a sample of 103 respondents. Multiple linear regression analysis was performed to test the research hypotheses using SPSS software version 26. The results showed that accountants with dominant narcissistic and psychopathic personalities tend to make unethical decisions.

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Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan?

Cited by 4 publications

References 1 publication

Literatur Review: Implementasi Etika Profesi Akuntan Publik Terhadap Meningkatnya Kualitas Audit

Literatur Review: Implementasi Etika Profesi Akuntan Publik Terhadap Meningkatnya Kualitas Audit

Fastabiq al-khairat: Wujud Etika Profesi Berkeadilan

Efek Narsisme dan Psikopati Terhadap Praktik Tidak Etis Akuntan

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