LITERATUR REVIEW: PERSPEKTIF ETIKA DALAM PROFESI AKUNTANSI

Abstract

The accounting profession has an important role in ensuring transparency and accountability of financial statements, which affects decision-making at the company level at the company level as well as other organizations. In an internal context, accountants are tasked with providing accurate and relevant financial information to support management decisions, while outside the organization, they are responsible for ensuring financial statements are in line with applicable standards. This study aims to analyze the relationship between ethics in the accounting profession and the level of professionalism in carrying out duties, as well as the challenges faced in the application of these ethical principles. This study uses a literature review research method, through which the researcher found that the application of strong ethics can increase the credibility of financial statements and strengthen the reputation and public trust in the accounting profession. However, ethical violations that occur in accounting practices, such as manipulation of financial statements and embezzlement of funds, indicate shortcomings in the implementation and enforcement of existing codes of ethics. Therefore, the researcher suggests strengthening the implementation of the code of ethics, continuous training for accountants, and increasing stricter supervision by regulatory institutions such as the Indonesian Institute of Accountants (IAI) and the Financial Services Authority (OJK)