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Research title and researcher
Research title : Etika Dalam Profesi Akuntan Publik || Jurnal Insan Akuntan; ISSN; 2086-6798; Vol. 2 No. 4 September 2011; Hal. 93 - 117
Researcher : Lucia Ari Diyani
Keywords : Ethic, Public Accounting Profession

Any profession that provides its services to the public needs the trust from the public. The Code of Ethics of the Indonesian Institute of Accountants is intended as a guide and rule for all members, whether practicing as public accountants, working in the business environment, at government agencies, or in the educational environment in fulfilling their professional responsibilities. Some cases of recording manipulation of financial statements by management can not be separated from the help of accountants. Accountants who commit fraud cause users of financial statements do not receive fair information. This makes the government intervene to create the new rules for the accounting profession with the intention of preventing any practices that would violate ethics by public accountants.


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