Kamela Astriani

1199210039

Akuntansi Syariah / 19 A

Resume Webinar Etika Bisnis dan Profesi Akuntan : Teori, Kasus, dan Riset

A. KONSEP DAN TEORI

a. Etika
• Menurut KBBI (2021), Ilmu tentang apa yang baik dan apa yang buruk dan tentang

hak dan kewajiban moral (akhlak)

• Menurut Kamus Merriam-Webster (2021):

(1) the discipline dealing with what good and bad and with moral duty and
obligation
(2) a set of moral principles:theory or system of moral values;
(3) the principles of conduct governing an individual or a group;
(4) a set of moral issues or aspects (such as rightness)”.
• Menurut Velasquez (2014 : 13), “the discipline that examines one’s moral
standards or the moral standards of a society to evaluate their reasonableness and
their implications for one’s life”.

b. Etika Bisnis

1. Etika bisnis sering disebut sebagai etika terapan.

2. Etika bisnis adalah studi tentang yang benar dan salah yang berfokus pada
Lembaga, organisasi, dan aktivitas bisnis.
3. Etika bisnis mempelajari standar-standar moral dan bagaimana standar-standar
tersebut berlaku dalam sistem bisnis, organisasi bisnis, dan aktivitas orang-orang
yang bekerja di dalam organisasi tersebut.

c. Etika Profesi Akuntan

 • Etika profesi akuntan sering merujuk pada kode etik profesi akuntan yang memberi
petunjuk atau arahan bagaimana seorang akuntan harus bertindak secara
profesional.
• Nilai dasar etika profesi akuntan:
Nilai-nilai utama integritas, kompetensi, dan objektivitas; dan komitmen untuk
melakukan bisnis yang dapat menjaga kepercayaan publik.

d. Kode Etik

Terdaftar dalam beberapa intansi seperti IAI, IAPI & IAMI

Prinsip Dasar Etika (Seksi 110)

• Integritas (Subseksi 111)

• Objektivitas (Subseksi 112)
• Kompetensi dan Kehati-hatian Profesional (Subseksi 113)
• Kerahasiaan (Subseksi 114)
• Perilaku Profesional (Subseksi 115)

e. Jenis Etika

Etika Normatif :

• Utilitarianism
• Ethics of rights/duty
• Ethics of justice: distributive, retributive, compensatory
• Ethics of care
• Virtue ethics
• Theological voluntarism
Etika Deskriptif :

f. Tahapan Perilaku (Pengalaman) Etis

• Ethical Recognition
• Ethical Judgment
• Ethical Intention
• Ethical Behavior

g. Isu Etika
• Systemic
• Organizational
• Individual

h. 5 Unethical Business Practices

▪ Bribery
▪ Unfair Discrimition
▪ Theft
▪ Coercion
▪ Deception

i. Cognitif Moral Development/Moral Reasoning

 • Postconventional : Universal Principles, Sociial Contract
• Conventional : Law and order, Interpersonal concordance
• Preconventional : Instrumental and relative, Punishment and obidience

B. KASUS-KASUS ETIKA

A Survey
• 67% of chief financial officers (CFOs) have been pressured to misrepresent
corporate results.
• 25% of middle managers have written a fraudulent internal report.
• 75% of employees have stolen at least once from their employer.

C. PENELITIAN

An Updated Inquiry into the Study of Corporate Codes of Ethics: 2005–2016

• This paper aims to review the current status of empirical research on CCEs, covering
the period from mid-2005 to mid-2016.
• The review finds that:
(a) The content of CCEs is still predominantly self-defensive,
(b) CCEs are insufficient in themselves in terms of protecting workers’ rights,
(c) CCEs are likely to encounter tensions when implemented across national and
organizational boundaries, and
(d) While perception of CCEs is generally positive, CCEs may lead to both positive and
negative outcomes.

Future Research :
Several areas of viable and relevant exploration in the field of CCEs:
(1) Expand on the studies of discursive characteristics of codes using different
methodologies not only in content-oriented studies (what actual content/focus of CCE)
but also output (what effects they have) and transformation (how the codes are coming
into practice or not in the organization) orientations, e.g., interviews with
employees,managers, or subcontractors.
(2) Similar to the labor focus studies, case studies focusing on the effects of codes on
the environment, i.e., from a social focus to encompassing an environmental focus.
(3) Explore components of existing frameworks (e.g., Kaptein and Schwartz 2008) to
build a consistent body of research to make possible future meta-analyses of the
content and output studies.
(4) More transformation-oriented studies at different organizational levels and in
different geographical contexts.

Research Management :

Can + Should = Go