Code Of Ethics For Accountants Research Articles

Pengaruh Pemahaman Kode Etik Profesi Akuntan Terhadap Perilaku Etis Auditor (Studi Kasus Kantor Akuntan X Dan Y di Jakarta Selatan)

The increasing number of cases of violations of the Accountant's Code of Ethics among the Accounting Profession is currently causing a crisis of trust in society. This research aims to determine the influence of understanding the professional code of ethics for accountants on the ethical behavior of auditors at KAP X and Y in South Jakarta. The research design uses quantitative research methods. Sampling techniques are generally carried out randomly, data collection uses primary data, namely distributing questionnaires or questionnaires that are quantitative or statistical in nature with the aim of testing predetermined hypotheses. In this research, the population is Auditors who work at Public Accounting Firms X and Y in South Jakarta using saturated sampling or census. The data analysis used in this research is analyzing quantitative data consisting of validity tests, reliability tests, classical assumption tests, simple regression and hypothesis tests with the help of the SPSS version 27 program. 9.273 with a significant value of 0.000, while ttable is 0.679, so tcount > ttable (9.273 > 0.679), then the code of ethics shows a number < 0.005 (0.000 < 0.005), Ha is accepted, meaning that partially the code of ethics has a significant effect on the auditor's ethical behavior.

The Role of Al-Mizan by Al-Ghazali in Fraud Prevention

There are still many cases of fraud in Indonesia and some of them result in significant losses for the country. These fraud phenomena, especially in Indonesia, illustrate the poor ethical practices of accountants as preparers of financial reports. Even though Indonesia already has an Indonesian Code of Ethics for Accountants which regulates the ethics of the accounting profession in Indonesia, there is still a lot of unethical behavior. One assumption is that the loss of ethical behavior is due to the lack of religious values in accountants which results in accountants not being able to differentiate between good and bad. This research, using the library research method, aims to raise the value of religiosity, especially according to Al-Ghazali in his book Mizan al-'Amal-or Al-Mizan, with the ethics of an accountant in complying with a code of ethics and avoiding fraud. In Al-Mizan, Al-Ghazali emphasized that with this connection a person can have more awareness of ethics. Because this will encourage a person to only do things recommended by God, which of course leads to good things such as compliance with regulations and avoids bad actions such as fraud.

INTERPRETING THE RELATIONSHIP OF THE ACCOUNTING PROFESSION THROUGH CORE VALUES TO INTERNAL CONTROL IN PREVENTING MANAGEMENT IRREGULARITIES IN BUMN COMPANIES

This research aims to directly interpret the relationship between the accounting profession and the application of core values in companies using a phenomenological approach to prevent management irregularities in state-owned companies. This study uses a qualitative method with an approach carried out as internal phenomenology with accounting division employees using documentation and interviews. Data analysis uses noema, epoche, noesis, intentional reduction, and eidetic reduction. The results showed that carrying out a position as an accounting professional will uphold the values set by the company in the AKHLAK core value (Amanah, Kompetensi, Harmonis, Loyalitas, Adaptif, and Kolaboratif), which goes hand in hand with the accountant code of ethics that IAI has set in the design used to prevent and suppress irregularities that someone can commit. If a company wishes to operate within societal norms, customs, and values, the accounting profession must adhere to ethical standards that serve as the foundation for its work. It means they must follow the Accountant's Code of Ethics regulations.

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)

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.

Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI.
 Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.

Etika Profesi Auditor dalam Nilai Budaya Tri Hita Karana

Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working.
 Keywords: Ethics; Auditor; Tri Hita Karana.

Developing Ethical Accounting Students through Incorporating Islamic Ethics into Accounting Curriculum: The Educator’s Perspectives

The aim of this study is to examine the significant of Islamic ethics in the development of ethical accounting graduates through accounting educator’s perspectives. This paper used a survey questionnaire to collect data from accounting educators from eight public universities in Malaysia. Survey items were developed based on Islamic ethics instrument adapted from AAOIFI Code of Ethics for Accountants and Auditors (1998), and Accounting Ethical Development model (Fisher et al., 2005). The findings provide evidence that accounting educators have similar consensus that Islamic ethics principles were acceptable and important to be incorporate in accounting curriculum in order to generate ethical future accountants. Further, respondent encourage accounting educators to integrate Islamic ethics in their teaching and learning process. Overall, the findings of the study are expected to provide a guideline for the university administrator to enhance the improvement of accounting curriculum.

Kontruksi Etika Maduraisme Dalam Kode Etik Akuntan Profesional: Internalisasi Nilai “Gaik Bintang” Dalam Etika Profesi Akuntan

<p><em>This article has objectives to concots values of madurese culture’s local wisdoms in order to build the concept of accounting profession’s code of ethics in Indonesia holitically. The main foundation of the holistic accounting profession’s code of ethics in Indonesia is the local wisdoms in which are taken from the madurese culture from the madura folk song entitled “Ghai’ Bintang”. Ghai’ Bintang lyrics are full with God’s value that is implemented in honesty value and this is one of the charasterics of madura people in their daily life. The holistic concept will be very important in this research as the foundation that will be internally fused in the building of the holisctic Indonesian Accountant Code of Ethics with the Ghai’ Bintang song. The Holistic approach is a way in a research in building new concept from the previous one. This research has produced the holisctic Indonesian Accountant Code of Ethics in which based on the values of knowledge principles, competence, defenselesness, grateful, and happiness. Those five principles must be covered with hinesty value as the spearhead of moral that has to be owned by each accountant. Those principles are part of the transformation of God Values that must be applied by every human being in the earth. Thus, this is also a responsibility for each accountant when they take action in their professional activities. Moreover, the implementation of Madura local culture ethical value may become a new foundation of the reformation of accounting profession’s code of ethics in Indonesia in this industry revolution era.</em><strong></strong></p>

ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE

The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.

Corruption Control in the Public Sector and the Nigerian Accountant

Corruption has become a systemic problem in Nigeria with its negative effects on every facet of the economy. This study examines the role of accountant on corruption control in the Nigerian public sector and the impact of internal control, accounting standard compliance and accounting code of ethics. The research design is an empirical survey; test of relationship was carried out to determine the correlation between accountant role and corruption control in Ondo and Ekiti State, Nigeria. Primary data was obtained through structured questionnaire and cronbach alpha coefficient was used to test for reliability of the research instrument and result from data collected. Descriptive analysis was carried out on data collected and Pearson Moment correlation and ANOVA were employed in inferential analysis with the result of p =0.746 and p = 1.299 respectively. Findings reveals that accounting control measures put in place by the accountant in public sectors are sufficient in content and scope to prevent corruption in the public sectors, in addition, the success of these effective controls depend on honest personnel and tone at the top. The study therefore recommended among others that, accounting code of ethics as well as compliance to public sector accounting standard together with effective internal control should be employed to control corruption. Tone at the top should be correct and lead by good labeling and modeling.

KOMPETENSI DAN INDEPENDENSI DALAM KUALITAS AUDIT AUDITOR : SUATU PENDEKATAN TEORITIS

Public accounting profession (auditors) are like sword in both eyes,. Auditors should consider thecredibility and ethics of the profession, on the other hand they also cope pressure from clients in avariety of auditing decision. If the auditors are unable to resist the pressure from customers such aspersonal stress, emotional and financial independence of auditors, it will reduce and may affect thequality of the audit. Accordance with its responsibility to increase the reliability of the financialstatements of an accounting firm, public accounting profession not only need to have the skill orexpertise, but also must be independent. To be able to meet quality audit of the auditor in theapplying of his/her profession, he/she should be guided by the code of ethics for accountants,professional standards and applicable accounting standards in Indonesia. Each audit is to maintainthe integrity and objectivity in the performance of their duties to act honestly, firmly, unpretentious,so that it can act fairly, without being influenced of personal interests. The auditors identify andreport violations of the client's accounting system. Violation of measuring the quality of auditfindings related to the knowledge and expertise of the auditor. While encouraging the offensedepends on the auditor to disclose the violation. The reader will depend on the auditor'sindependence instead.Keywords: Competence, Independence and Quality Audit

Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries

1. Introduction The globalization of the economy requires reliable financial reporting, which reinforces the importance of the accounting profession to guarantee the correct functioning and stability of the financial system. The complexity of international transactions makes it impossible that the accounting and auditing standards remain within the confines of the country in which the company or the professionals operate. Accounting professionals already work in international firms that carry out their activity and render their services in different countries. Therefore, the internationalisation of the profession and a study of it are essential (Nobes and Parker, 2008). The International Federation of Accountants (IFAC) was created in 1977 and is comprised by 175 members and associates in 130 countries. IFAC is the global organization for the accountancy profession dedicated to serving the public interest by supporting high-quality international standards and helping to build strong professional accountancy organizations (IFAC, 2014). According to the IFAC's view, a fundamental way to serve the public interest is to develop, promote, and enforce high-quality, internationally recognized standards, including ethical standards for professional accountants (IFAC, 2014). At this respect, IFAC has established the International Ethics Standards Board for Accountants (IESBA) to set internationally appropriate ethics standards for professional accountants worldwide. These ethical standards are compiled in the Code of Ethics for Professional Accountants issued by IESBA. The objective of the IFAC is to promote the implementation of this Code of Ethics for all accountant members, whatever the area in which professionals operate (education, public practice, businesses, amongst others) and whatever the country in which professionals carry out their responsibilities. As Loft et al. (2006) state the power of IFAC as a global accounting and auditing regulator is undeniable, proof of this is that the European Commission (EC) adopted the International Standards on Auditing promoted by this organization. Moreover, the fact that the European Commission states in its audit regulation (Directive 2006/43/EC) that auditors must comply with the IESBA Code of Ethics highlights the positioning of the IFAC as a global leader. However, to date not all the countries of the European Union have adopted the code proposed by the IFAC, nor have the countries that have adopted it done so in the same way (Clements et al., 2009a). The need to reinforce the ethical conduct of the profession and confidence in what it does takes special importance. Auditors need to demonstrate ethical conduct in order to live up to the expectations of those who place trust in their reports for decision-making purposes. Corporate scandals of the beginning of the 21st century as well as the recent global financial crisis have led to a widespread distrust in the accounting profession. There is an imperative need of regaining investors' confidence to restore economic stability (Achim et al. 2010). In this regard, the Public Interest Oversight Board (PIOB) considers the worldwide adoption of the Code of Ethics for Professional Accountants as a top priority project (PIOB, 2012). Taking into account the role IFAC plays as an audit regulator globally, in agreement with Loft et al. (2006) we consider that additional research on the process by which IFAC's pronouncements are issued as well as the degree to which these are adopted and implemented is necessary. National accounting professional bodies, members of the IFAC, belong to different countries with its historical, legal, cultural or socioeconomic background. Accordingly, all these variables could influence the acceptance of a single and universal code of ethics for professional accountants. The globalisation in which we are currently immersed requires that the differences between countries to which professionals belong are consigned to the background. …