Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan?
DOI:
https://doi.org/10.21831/nominal.v11i2.50497Abstract
Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia, salah satu faktor penyebabnya adalah perilaku tidak etis. Penelitian ini bertujuan untuk menjelaskan apakah dengan menerapkan konsep etika profesi akuntan dapat mengurangi adanya perilaku tidak etis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional maupun internasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai tahun 2021. Hasil penelitian ini mengungkapkan bahwa peran etika profesi sangat berperan penting untuk membatasi perilaku tidak etis yang dilakukan oleh setiap individu dalam melakukan penyimpangan maupun perilaku kecurangan oleh para akuntan. Keterbatasan penelitian beberapa jurnal yang sesuai kebutuhan sangat kurang memadai. Kontribusi penelitian ini diharapkan dapat membantu kesejahteraan perusahaan dan memberikan wawasan kepada manajer secara keseluruhan, mengenai seseorang akan bertindak secara etis dan tidak etis sehingga praktik akuntansi dapat terdidik secara baik.
Kata kunci: Akuntan, Etika profesi, Perilaku tidak etis
Abstract: Do Application of Professional Ethics Can Limit the Unethical Behavior of Accountants? There are many cases of violations of the code of ethics that still occur frequently in Indonesia, one of the causes of which is unethical behavior. This study aims to explain whether applying the concept of accountant professional ethics can reduce the presence of unethical behavior. This research uses the Systematic Literature Review (SLR) method by examining several journals with national or international standards that have been published within five years, starting from 2017 to 2021. The results of this study reveal that the role of professional ethics plays an important role in limiting unethical behavior carried out by each individual in committing deviations and fraudulent behavior by accountants. The research limitations of some journals that are needed are very inadequate. The contribution of this research is expected to help the welfare of the company and provide insight to managers as a whole about how someone will act ethically and unethically so that accounting practices can be well educated.
Keywords: Accountants, Professional ethics, Unethical behavior
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