Analysis of the Code of Ethics Public Accountants in Fraud Cases in Indonesia
DOI:
https://doi.org/10.54951/jaaf.v1i1.768Keywords:
Code of Ethics, Public Accountants, Fraud, Public TrustAbstract
This article discusses the implementation of code ethics in public accounting in Indonesia and provides a critical analysis to fraud cases that occur in practice accounting. The code of ethics of professional accountants, regulated by the Association of Indonesian Accountants, has a role in building the public's trust and preventing fraudulent practices. Through method studies, literature, and descriptive analysis, this study identified several cases of manipulation of reports involving companies and accountants, resulting in significant financial and trust loss in public professional accounting. Findings show that the implementation of consistent ethics and awareness of high ethics among accountants and the public is necessary to face the dilemma of ethics that often appears in their practices. This study emphasizes the need to enforce stricter ethical and preventive steps to improve the integrity of professional accountants in Indonesia.
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