Analisis Pelanggaran Kode Etik Akuntan Publik Pada Audit  Laporan Keuangan Di Indonesia

Maria Finsensia Sihaloho; Maria  Nency Lumban Siantar; Rini Natalina Sitanggang

doi:10.56070/jinema.v7i2.130

Maria Finsensia Sihaloho Universitas Negeri Medan
Maria Nency Lumban Siantar Universitas Negeri Medan
Rini Natalina Sitanggang Universitas Negeri Medan

DOI: https://doi.org/10.56070/jinema.v7i2.130

Keywords: Code of Ethics, Auditor, Financial Statement Audit, Violation, Independence.

Abstract

This study aims to analyze violations of the auditor's code of ethics in the financial reporting
audit process in Indonesia. The Code of Ethics for the Auditing Profession is intended to
protect the integrity, independence, and ability of auditors to provide high-quality audit
services in accordance with professional standards. However, various cases of violations
indicate serious problems in the implementation of the Code of Ethics. This study uses a
qualitative method with a case study approach. The method used in this study is a literature
review. The results of the study indicate weak enforcement of the auditor's code of ethics
when auditing financial statements and violations of the principles of the accounting
profession. The study shows that conflicts of interest, non-compliance with the principle of
independence and manipulation of audit reports are the most common violations. The main
causes of these violations include customer pressure, financial interests, and weak
supervision. This study recommends increasing monitoring of audit performance,
strengthening law enforcement, and increasing ethics training for auditors to prevent future
violations of the code of ethics.

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