Peran Sarbanes Oxley Act dalam Pengembangan Etika Profesional Akuntan

Fitriya, Fauzi (2022) Peran Sarbanes Oxley Act dalam Pengembangan Etika Profesional Akuntan. Peran Sarbanes Oxley Act dalam Pengembangan Etika Profesional Akuntan.

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Abstract

Financial reporting scandals have occurred in the early millennium century (early 2001) and the public accounting firms included in the big five get involved. Consequently, The investors confidence about financial statements credibility was collapse , as well as the performance of the professional accountant, espesially in public companies. In order to overcome this problem, United States released the Sarbanes-Oxley Act which aimed to restore public confidence through a series of rules that regulate a variety of things on the procedure for reporting and examination of financial statements. On the other hand the experts stated that the violations and fraud in business and finance was often caused by the neglect of moral and ethical dimensions of both the business and financial professionals. Several studies have been conducted to determine the level of ethics awareness and the results are quite good, but fraud still occurs. On this article will be discussed on how the Sarbanes-Oxley Act to improve ethics of professional accountants. Finally , the results obtained that the Sarbanes Oxley Act has pretty much set the ethical issues, especially regarding the ethical principles include responsibilities, the public interest, integrity, objectivity and independence, thoroughness and scope and nature of services, prohibitions and responsibilities disclosure of confidential information of clients. But there has been no discussion of advertising and promotion is allowed.

Item Type:	Article
Subjects:	U Military Science > U Military Science (General)
Divisions:	Faculty of Engineering, Science and Mathematics > School of Mathematics
Depositing User:	Mr Edi Surya Negara
Date Deposited:	24 Jun 2022 15:26
Last Modified:	24 Jun 2022 15:26
URI:	http://eprints.binadarma.ac.id/id/eprint/15657

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