Analisis Pelanggaran Etika Profesi Akuntansi (Studi Kasus Pada PT. Great River International Tbk)

Authors

  • Nenny Lamsriani Universitas Bina Sarana Informatika
  • Yolla Febria Universitas Bina Sarana Informatika
  • Hamsarida Hamsarida Universitas Bina Sarana Informatika
  • Monika Kapitan Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.61722/jssr.v2i3.1456

Keywords:

Professional Ethics in Accounting, Auditing, PT. Great River International, Financial Report

Abstract

Audit is a professional service provided by a Public Accounting Firm (KAP) and carried out by auditors as a form of service to provide adequate confidence in the fairness of financial reports. To maintain the trust of clients and other users of financial reports, public accountants must have adequate competence and comply with the principle of compliance with regulations based on existing standards. However, even though there are many laws and standards, there is still the possibility of auditors committing fraud or defrauding the public.

References

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Awalianti, L. N., & Nasution, H. (2020). Analisis Perencanaan Audit Laporan Keuangan pada Kantor Akuntan Publik (KAP) Kurniawan, Kusmadi, dan Matheus. Jurnal Ilmiah Akuntansi Kesatuan, 8(3).

Nurdianti, S. (2022). Analisa Prinsip Dasar Etika Profesi Akuntan. Jurnal Pusdansi, 2(3).

Nurfauziah, F. L., Sayekti, F. N., & Utami, C. K. (2022). ETIKA PROFESI AUDITOR DALAM MEMODERASI PENGARUH INDEPENDENSI DAN KOMPETENSI AUDITOR ATAS KUALITAS AUDIT. JRAM (Jurnal Riset Akuntansi Multiparadigma), 8(2). https://doi.org/10.30743/akutansi.v8i2.4776

Putri, M. D., & Triandi. (2021). Pengaruh Audit Internal Terhadap Kualitas Laporan Keuangan (Studi kasus pada PT Damar Bandha Jaya Corp). Jurnal Ilmiah Akuntansi Kesatuan, 9(1).

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Published

2024-05-25