ETIKA DALAM PRAKTIK AKUNTANSI KEUANGAN (STUDI KASUS PT GARUDA INDONESIA TBK)
DOI:
https://doi.org/10.61722/jssr.v2i3.1476Keywords:
Code ethics, financial statements, AuditAbstract
Financial statements are reports that describe the financial condition and performance of the company in a certain period. And every business entity in carrying out business activities is required to report its performance in the form of financial reports applicable in Indonesia, whether monthly, quarterly or even annual reports. The financial accounting department is needed in business entities to prepare financial reports. This research concludes that the management of PT Garuda Indonesia has violated business ethics and has harmed the parties responsible for the expected profits. This is due to the agreement made by PT Garuda with PT Mahata not going well. it is known that PT Garuda Indonesia (Persero) Tbk is proven to have violated OJK regulation Number 29 / PJOK.04 / 2016 regarding the annual report of issuers or public companies and is subject to administrative sanctions.
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