Abstract:The purpose of this paper is to determine the ethics of the accounting profession in the perspective of the Pancasila ideology. The approach taken in this paper uses descriptive qualitative. The result of this paper is that an accountant at work must always uphold the five principles of this country are divinity, humanity, upholding unity, deliberation, and justice so that the accountant's code of ethics is still upheld and closes fraudulent actions that harm many people.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.