Pentingnya pemahaman etika profesi bagi mahasiswa akuntansi sebagai calon professional akuntan public  

Oleh:

Fitriasuri

Jenis: Article from Proceeding
Dalam koleksi: Call For Papers dan Seminar Nasional : Pengelolaan Industri Kreatif Sebagai Penunjang Stabilitas Sistem Keuangan, page B024.
Topik: Ethics Knowledge; Career Interests; Public Accountant
Fulltext: 24_PentingnyaPemahamanEtika.pdf (206.84KB)

Isi artikel

This paper tells about the importance of ethics in relation to the accounting profession, especially public accountant. Public accountant institution has set the ethical standards of professional public accountant, but sometimes in practice, it is overlooked. The fact shows that several ethical violations have occurred and ended by closing of a public accounting firm, even in reputable public accountant firm. This paper shows some of the ethical violations cases that still occurred and theirs impact to company operations. This paper also shows the results of previous studies that describe the ethics knowledge level of student and career interests as public accountant of accounting student. The results indicate that there are a lot of ethical violations cases of public accountants. This paper also shows that the ethics knowledge levels of student and career interests as public accountant of accounting student are relatively good.

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