PROFESI AKUNTAN DAN ETIKA

Hanif Ismail, HI (2012) PROFESI AKUNTAN DAN ETIKA. Jurnal Akuntansi, 1 (2). pp. 201-214. ISSN 2089-7219

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Abstract

Presumablythe issue of ethics, struckin almost all of professions including accountans profession. Accounting has beenpositioned as afree value, it could turn out that the accounting value laden, meaning thatthe quality ofthe financial statement, not only basedon accuracyin the application offinancial accounting standards, but determined also by the values that owned those responsibleto report. There fore financial statements can bedeflectedas desired interested parties. Therefore, the accountingrelated tomoral value s orethics.Moralorethical value sarederived from the values of spirituality.Spiritualityis anoble values derived from various sources: religion, customs, and from various other sources of moralvalues. Ethicsand moral values are related to the promptings of consciencein the top of atruth. The Financial statements are made and legitimized by thepeople's mandate givento it. Therefore,the qualityof financial reporting and other accounting reports dependson the quality of human spirituality that preparesand report the financial statement, namelycorporate leaders through management accountant and independent accountants(public accountant). The valuesof spirituality such as: honesty, faith, sincere, fair, and so forth-willalso determine the quality and integrity offinancial statements. Spiritual valuesit shows in the honesty of management through management accountants in reporting the company'seconomic performance, as well astestimony provided independent accountants (public accountan firms) on the fairness ofthose statements.

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