ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY)

Ratna Anggraini Aripratiwi

doi:10.22219/jibe.v1i02.4564

Abstract

This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.

Highlights

The development of accounting profession, especially public accountant in a country, runs in line with business development in that country
If we evaluate the phenomenon of wrongdoings in the practice of public accountants, especially those occurring in Indonesia, this pressure is one of the causes of audit failure
Are the results of analyzing the data obtained that bring up common themes: Purity of Integrity Attitude

Summary

Introduction

The development of accounting profession, especially public accountant in a country, runs in line with business development in that country. In this accounting profession, there are many people who wish to have a healthy business, for example creditors, investors, government, and society with expectations get a clear picture of transparent and impartial assessment of economic conditions. Various scandals affecting the business world and dragging the accounting profession make people dazed; for example, the phenomenal case of Enron and KAP "Arthur Andersen", Worldcom, Kmart Corp., and other giant companies that collapsed after the fall of Enron. Some cases in Indonesia, such as PT Kimia Farma's profit markup case, the Bapepam LK case which found many violations of the Financial Accounting Standards (SAK) in the 2010 financial statements by publicly traded companies where they received unqualified PAPs from public accountants, a fictitious credit case affecting BRI on its motorcycle debitor and involving a public accountant auditing, Raden Motor, and the latest case in 2017 where an audit failure occurred at PT Indosat by KAP Ernst & Young Indonesia

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