MODUL PERKULIAHAN

AUDITING & ASSURANS

ETIKA PROFESIONAL

Program Tatap
Fakultas Kode MK Disusun Oleh
Studi Muka
FAKULTAS Pendidikan 03 MK10230 1. Supriyanto Illyas, SE.,
EKONOMI Profesi M.Si., Ak., CA.
DAN BISNIS Akuntansi 2. Rini Susiani, S.E., M.M.,
Ak.
3. Robertus Arynovianto, S.E.,
M.M., Ak., CA., CTA.,
CPA., QIA

Abstract Kompetensi

Pada bab ini akan dijelaskan Setelah mengikuti perkuliahan ini

mengenai Etika Profesional diharapkan mahasiswa mampu:
 1. Menjelaskan mengenai Etik
Profesional
2. Menjelaskan perlunya Etik
Profesional
3. Menjelaskan Kode Etik Akuntan
Profesional

MAPPING

LAYERS
GOVERNANCE
ARROWS
ELEMENT

DEFINITION

GOVERNANCE OVERVIEW
CH 3 CONCEPT
OVERSIGHT

ROLES & RESPONSIBILITIES

EVOLUTION
GOVERNANCE

‘2020 Nama Mata Kuliah dari Modul Biro Akademik dan Pembelajaran
1. Supriyanto Ilyas, S.E., M.Si, Ak., http://www.widyatama.ac.id

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2 2. Rini Susiani, S.E., M.M., Ak., CA
3. Robertus Arynovianto, S.E., M.M.,
Ak., CA.CTA., CPA., QIA
Pendahuluan

Etika Profesi Akuntan Publik merupakan salah satu pilar utama dalam menjamin kualitas
penugasan audit, sehingga pemahaman terhadap etika profesi ini perlu untuk dijelaskan.

Profesi berasal dari bahasa Latin “professio’. Profesi memuat dua hal, yaitu:
1. Profesi berkaiatan dengan pekerjaan dengan syarat-syarat tertentu;
2. Profesi berkaitan dengan pengakuan di hadapan publik, yang dinyatakan dalam sebuh
janji atau ikrar

Ciri-ciri profesi
Ciri-ciri profesi secara umum, yaitu:
1. Memiliki ketrampilan dan keahlian khusus
Ketrampilan dan keahlian khusus pada umumnya diperoleh melalui pendidikan formal
2. Memiliki komitmen moral yang tinggi
Komitmen moral profesi dipertegas dengan kesetian menjalankan kode etik
3. Mengandalkan hidup dari profesi
Bagi kaum professional, pekerjannya adalah sumber kehidupan dan mata pencariharian.
Karena itu ia melibatkan diri secara total di dalamnya,
4. Pekerjaan diabdikan pada masyarakat
Tujuan profesi adalah untuk memenuhi kebutuhan masyarakat, bukan untuk kepentingan
diri sendiri atau kelompok. Karena itu profesi selalu berorientasi pada pengembangan
kehidupan sosial
5. Memiliki ijin khusus
Dalam menjalankan profesi, ijin penting untuk dua kepentingan, yakni demi
kelangsungan profesi dan keselamatan masyarakat.
6. Menjadi anggota suatu profesi
Profesionalisme sesesorang diukur dari juga dari keterlibatannya dalam organisasi
profesi. Dengan demikian menjadi anggota professional merupakan tuntutan kompetensi
akademis dan tuntutan sosial serta personel bagi kaum professional.

Agar diakui sebagai profesi, akuntansi juga haris memenuhi keenam ciri tersebut. Selain itu
profesionalitas akuntan didasari oleh empat hal mendasar, yakni;
a. pekerjaannya yang tidak bisa dibandingkan;
b. orientasinya pada penghargaan;
c. sasaran altruismenya pada ketersediaan informasi financial yang benar dan obyektif;
d. relasinya yang bersifat personal dan interpersonal
Pengakuan akuntansi sebagai profesi mempunyai dua implikasi, yakni pengembangan
kompetensi teknis dan kompetensi etis.

Sementara kata etika berasal dari bahasa Yunani “Ethos”, Bagi orang Yunani kata ethos
mengandung banyak arti, yaitu tempat tinggal, padang rumput, kebiasaan adat, akhlak, watak
dan perasaan serta cara berpikir.
Tokoh Etika karel Sosiapater mempersempit arti Etika dalam dua hal, yakni:
1. Penilaian tentang apa yang benar dan apa yang salah dalam perilaku manusia
2. Sebuah cabang ilmu tepatnya cabang filsafat, yakni pemikiran, kefilsafatan tentang
moralitas, problem moral dan pertimbangan moral.

Tahap Perkembangan Profesi Akuntansi

Orang pertama yang menjadikan akuntansi sebagai profesi adalah Luca Pacoli. Luca
mensistematisasi sebuah sistem pembukuan oleh pebinis di Viena pada pertengahan abad ke -
19

Tahapan perkembangan secara global

Dalam rentang waktu 1905-2005 secara global Dean Nu dan Duncan Green menunjukan
tujuh tahapan perkembangan akuntansi, yaitu:
1. 1905 - 1917 tahapan kelahiran
2. 1920 – 1935 tahapan pembentukan perilaku
3. 1936 – 1946 tahapan Abdi Negara
4. 1946 – 1960 tahapan Pengembangan Pribadi
5. 1960 – 1973 tahapan kepentingan dunia
6. 1973 – 1992 tahapan kepentingan dunia
7. 1992 – 2005 tahapan kepentingan dunia

Tahapan perkembangan Akuntansi di Indonesia

Di Indonesia pengakuan eksistensi akuntan sebagai profesi juag berkembang menurut
masanya. Secara umum perkembangan itu dibagi 2 yakni masa kolonial dan masa
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kemerdekaan. Baru pada masa sesudah kemerdekaan, pengakuan eksistensi profesi akuntansi
itu muncul. Adapun tahapan perkembangannya adalah sebagai berikut:
1. Sebelum tahun 1954
Pada masa ini manfaat jasa pekerjaan akuntan bagi masyarakat bisnis sudah mulai diakui
2. Tahun 1954 – 1973
Pada periode ini, Undang-undang No. 34 tahun 1954 tentang pemakaian gelar akuntan.
Khususnya akuntan publik dikeluarkan oleh Pemerintah.
3. Tahun 1973 – 1979
Pada saaat kongres di Jakarta tahun 1973 Ikatan Akuntan Indonesia menerbitkan buku
Prinsip Akuntansi Indonesia (PAI) dan Norma Pemeriksaan Akuntan (NPA).
4. Tahun 1979 1983
Pada tahun ini pengalaman pahit menimpa akuntan Indonesia, yaitu sejumlah akuntan
melakukan kecurangan yang sangat merugikan Negara dalam penerimaan pajak
5. Tahun 1983 – 1989
Periode kelima ini merupakan momen konsolidasi bagi akuntan termasuk akuntan public
di Indonesia. Dalam periode ini diadakan penyempurnaan atas PAI dan NPA. Pada
periode ini juga perlindungan terhadap masyarakat pemakai jasa akuntan publik mendapat
jaminan dari Pemerintah.

6. Tahun 1990 – sekarang

Pada periode ini perkembangan akuntan publik terus meningkat seiring dengan
perkembangan dunia usaha dan pasar modal di Indonesia.

Dalam etika profesi, sebuah profesi memiliki komitmen moral yang tinggi yang biasanya
dituangkan dalam bentuk aturan khusus yang menjadi pegangan bagi setiap orang yang
mengembangkan profesi yang bersangkutan. Aturan ini merupakan aturan main dalam
menjalankan atau mengemban profesi tersebut yang biasanya disebut sebagai kode etik yang
harus dipenuhi dan ditaati oleh setiap profesi. Menurut Chua dkk (1(994) menyatakan bahwa
etika profesional juga berkaitan dengan perilaku moral yang lebih terbatas pada kekhasan
pola etika yang diharapkan untuk profesi tertentu.

Setiap profesi yang memberikan pelayanan jasa pada masyarakat harus memiliki kode etik
yang merupakan seperangkat moral-moral dan mengatur tentang etika professional (Agnes,

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1996). Pihak-pihak yang berkepentingan dalam etika profesi adalah akuntan publik, penyedia
informasi akuntansi dan mahasiswa akuntansi (Suhardjo dan Mardiasmo, 2002). Di dalam
kode etik terdapat muatan-muatan etika yang pada dasarnya untuk melindungi kepentingan
masyarakat yang menggunakan jasa profesi. Terdapat dua sasaran pokok dalam dua kode etik
ini yaitu Pertama, kode etik bermaksud melindungi masyarakat dari kemungkinan dirugikan
oleh kelalaian baik secara disengaja maupun tidak disengaja oleh kaum profesional. Kedua,
kode etik bertujuan melindungi keseluruhan profesi tersebut dari perilaku-perilaku buruk
orang tertentu yang mengaku dirinya profesional (Keraf, 1998).

Kode etik akuntan merupakan norma dan perilaku yang mengatur hubungan antara auditor
dengan para klien, antara auditor dengan sejawatnya dan antara profesi dengan masyarakat.
Kode etik akuntan Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota,
baik yang berpraktek sebagai auditor, bekerja di lingkungan usaha, pada instansi pemerintah,
maupun di lingkungan dunia pendidikan. Etika profesional bagi praktek auditor di Indonesia
dikeluarkan oleh Ikatan Akuntansi Indonesia (Sihwajoni dan Gudono, 2000).

Ethics For Profesional Accountant

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ETHICS FOR PROFESSIONAL ACCOUNTANTS

Ethics represent a set of moral principles, rules of conduct, or values. Ethics apply

when an individual has to make a decision from various alternatives regarding moral

principles. All individuals and societies possess a sense of ethics in that they have some sort

of agreement as to what right and wrong are.

Ethical Principle

INTEGRITY PROMISE
KEEPING

HONESTY LOYALITY

ETHICAL
BEHAVIOR
FAIRNESS RESPONSIBLE
CITIZENSHIP

CARING AND
REPECT FOR
OTHER

Ethical behavior is necessary for society to function in an orderly manner. The need for

ethics in society is sufficiently important that many commonly held ethical values are

incorporated into laws. However, a considerable portion of the ethical values of a society

such as integrity, loyalty, and pursuit of excellence cannot be incorporated into law. By

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establishing a code of ethics, a profession assumes self-discipline beyond the requirements of

the law.

Ethics in the Accounting Profession

The attitude and behavior of professional accountants in providing auditing and assurance

services have an impact on the economic well-being of their community and country.

Accountants can remain in this advantageous position only by continuing to provide the

public with these unique services at a level that demonstrates that the public confidence is

well founded.

The distinguishing mark of the profession is acceptance of its responsibility to the public.

Therefore the standards of the accountancy profession are heavily determined by the public

interest.

The IFAC Code of Ethics for Professional Accountant

The ethical guidance set out by the International Federation of Accountants (IFAC) is

developed by the IFAC Ethics Committee who report their recommendations to the IFAC

Board after a research and appropriate exposure of draft guidance. The guidance is

incorporated into the Code of Ethics for Professional Accountants (the Code). The Code is

intended to serve as a model on which to base national ethical guidance. It sets standards of

conduct for professional accountants and states the fundamental principles that should be

observed by professional accountants in order to achieve common objectives.

The Code Is Divided Into Three Parts:

1. Part A applies to all professional accountants unless otherwise specified.

2. Part B applies only to those professional accountants in public practice.

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 3. Part C applies to employed professional accountants, and may also apply, in

appropriate circumstances, to accountants employed in public practice.

Three-Part Framework of IFAC Ethics Code

PART A – Applicable To PART B – Applicable To PART C – Applicable To

All Professional Accountants Employed Professional
Professional Accountants In The Public Practice Accountants

Integrity and Objectivity Independence for Assurance Conflict of Loyalties

Engagements

Resolution of Ethical Professional Competence and Support for Professional

Conflicts Responsibilities Regarding Colleagues
the
Use of Non-Accountants

Professional Competence Fees and Commissions Professional Competence

Confidentiality Activities Incompatible with Presentation of Information

the Practice of Public
Accountancy

Tax Practice Clients’ Monies

Cross-Border Activities Relations with Other

Professional Accountants in
Public Practice

Publicity Advertising and Solicitation

Ethics Guidelines Applicable to All Accountant (Part A)

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 The IFAC Code of Ethics for Professional Accountants offers fundamental principles

that are of a general nature and not intended to be used to solve a professional accountant’s

ethical problems in a specific case. However, it provides detailed guidance as to the

application in practice of the objectives and the fundamental principles with regard to a

number of typical situations occurring in the accounting profession.

Six Fundamental Principles of Ethics Applicable To All Accountants:

1) Integrity

2) Objectivity,

3) Professional competence and due care,

4) Confidentiality,

5) Professional behavior,

6) Technical standards.

The IFAC Guideline Principles of Ethics:

1. Integrity and Objectivity (Sec. 1)

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 A professional accountant should be straightforward and honest in performing

professional services. A professional service is any service requiring accountancy or

related skills performed by a professional accountant including accounting, auditing,

taxation, management consulting and financial management services.

The principle of objectivity imposes the obligation on all professional accountants to

be fair, intellectually honest, and free of conflicts of interest. Professional accountants

will be exposed to many situations where they are under pressure from employers,

colleagues or clients. Situations and relationships should be avoided in which bias or

influences of others might override auditor objectivity. Professionals involved in

assurance services should neither accept nor offer gifts or entertainment that might

appear to have a significant improper influence on their professional judgment.

2. Resolution of Ethical Conflicts (Sec. 2)

From time to time accountants encounter situations when the responsibilities of the

accountant may conflict with internal or external demands. There may be pressure

from an overbearing supervisor, manager, director or partner, or family member. For

example, the accountant may be asked to act contrary to technical or professional

standards, there may be divided loyalty between the accountant’s superior and

accepted professional standards, or misleading information may be published.

3. Professional Competence and Due Care (Sec. 3)

A professional accountant, in agreeing to provide professional services, implies that

he is competent to perform the services. Professional competence requires a high

standard of general education followed by specific education, training, examination in

relevant subjects, and work experience. Competence also requires continuing

awareness by the professional accountants of developments in the accountancy

profession and adoption of a quality control program. Accountants should refrain from
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 agreeing to perform professional services which they are not competent to carry out

unless competent advice and assistance are obtained. The accountant should perform

all services with due care, competence and diligence and has a continuing duty to

maintain professional knowledge and skill. That knowledge and skill should be

sufficient to ensure that work performed is based on up-to-date developments in

practice, legislation and techniques.

4. Confidentiality (Sec. 4)

Professional accountants have an obligation to respect the confidentiality of

information about a client’s (or employer’s) affairs acquired in the course of

professional services. Accountants should respect the confidentiality of information

acquired during the course of performing professional services. They should not use

or disclose any such information without proper and specific authority. There exists a

responsibility to keep the information discovered in the course of an assurance service

confidential and thus continues even after the accountant-client or the accountant-

employer relationship ends. Accountants must also ensure that in addition to

themselves, staff and outside advisers under their control understand and follow the

principle of confidentiality. Information acquired during the engagement should not

be used by those involved in the service for personal advantage or for the advantage

of a third party.

5. Tax Practice (Sec. 5)

An accountant performing tax services may put forward the best position in favor of a

client or employer, provided the service is done with professional competence, does

not in any way impair integrity and objectivity, and is consistent with the law. An

accountant should not represent to a client or an employer that the tax return prepared

and the tax advice given is above challenge. He should make sure that the client or
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 employer is aware of the limitations involved in interpretation of tax law and tax

reporting. The accountant’s client or employer should be advised that they, not the

accountant, have the responsibility for the content of the tax return.

6. Cross-Border Activities (Sec. 6)

An accountant may perform services in a country other than his home country.

7. Publicity (Sec. 7)

Publicity is the communication to the public of facts about a professional accountant

which are not designated for the deliberate promotion of that professional accountant.

Ethics Applicable To Professional Accountant in Public Practice (Part B)

Independence Requirements

Independence in auditing means having a position to take an unbiased viewpoint in the

performance of audit tests, analysis of results, and attestation in the audit report. Since the

main product of attestation is the credibility added to financial information by the audit

report, it is essential that the auditor be independent and is perceived as such by the users of

audited financial statements.

The independence of the auditor from the firm that he is auditing is one of the basic

requirements to keep public confidence in the reliability of the audit report. Independence

adds credibility to the audit report on which investors, creditor, employees, government and

other stakeholders depend to make decisions about a company. Independence is potentially

affected by self-interest, self-review, advocacy, familiarity and intimidation threats.

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 Under PCAOB rules all non-audit services to clients, which are not specifically

prohibited, must be pre-approved by the Audit Committee and disclosed to the shareholders.

Audit partners must be rotated every five years. Clients cannot hire as an officer any member

of the audit team within one year after their last audit. Determination of independence of

auditors who audit non-publicly traded firms is left up to the regulatory authorities of the 50

states of the USA.

1. Independence as Defined in the Code (Sec. 8)

Independence is described as:

1) Having a position to take an unbiased viewpoint in the performance of audit tests,

analysis of results, and attestation in the audit report;

2) Independent in fact: accountant’s ability to maintain an unbiased attitude

throughout the audit, so being objective and impartial;

3) Independent in appearance: the result of others’ interpretations of this

independence.

The IFAC ethics guideline states that independence requires:

1) Independence of mind: The state of mind that permits the provision of an opinion

without being affected by influences that compromise professional judgment,

allowing an individual to act with integrity, and exercise objectivity and

professional skepticism.

2) Independence in appearance: The avoidance of facts and circumstances that are so

significant that a reasonable and informed third party, having knowledge of all

relevant information, including safeguards applied, would reasonably conclude a

firm’s, or a member of the assurance team’s, integrity, objectivity or professional

skepticism had been compromised.

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 2. Professional Competence and Responsibilities Regarding the Use of Non-

Accountants (Sec. 9)

If an auditor does not have the competence to perform a specific part of the

professional service, technical help may be had from experts such as other

accountants, lawyers, actuaries, engineers, geologists, and evaluators. However, since

the auditors have ultimate responsibility for the service, it is their responsibility to see

that the requirements of ethical behavior are followed.

3. Fees and Commissions (Sec. 10)

Professional fees should be a fair reflection of the value of the professional service

performed for the client, taking into account the skill and knowledge required, the

level of training and experience of the persons performing the services, the time

necessary for the services and the degree of responsibility that performing those

services entails. Generally, professional fees should reflect rates per hour or per day

for the time of each person involved in the services.

4. Activities Incompatible with Practice (Sec. 11)

A professional accountant in public practice should not concurrently engage in any

business, occupation or activity that impairs or might impair integrity, objectivity or

independence, or the good reputation of the profession. The simultaneous engagement

in another activity unrelated to assurance or accounting services, which reduces the

accountant’s ability to conduct his accounting practice according to ethical principles,

is inconsistent with public practice.

5. Clients’ Monies (Sec. 12)

Clients’ monies are any monies, including documents of title to money, for example,

bills of exchange, promissory notes and documents of title which can be converted
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 into money. One example is bearer bonds received by a professional accountant in

public practice to be held or paid out on the instruction of the person from whom or

on whose behalf they are received.

6. Relations with Other Professional Accountants (Sec. 13)

7. Advertising and Solicitation (Sec. 14)

Advertising is the communication to the public of information as to the services or

skills provided by professional accountants in public practice with a view to procuring

professional business. Solicitation is an approach to a potential client for the purpose

offering professional services. When permitted, advertising and solicitation should be

aimed at informing the public in an objective manner and should be decent, honest,

truthful and in good taste.

Applicable to Employed Professional Accontants (Part C)

The last part, Part C, of the Code contains guidance that is particularly relevant to

professional accountants working in industry, commerce, the public sector or education.

The topics in Part C:

1. Conflict of loyalties (Section 15),

2. Support for professional colleagues (Section 16),

3. Professional competence (Section 17),

4. Presentation of information (Section 18).

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Daftar Pustaka
• Audit Kontemporer. Theodorus M. Tuanakota-Jakarta, Salemba Empat, 2015. (Kode A)
• Principles of Auditing An Introduction to International of Auditing. Rick Hayers,
Philip Wallage, Hans Gortemake 3rd Edition , Pearson, Ltd, 2014 (Kode B)
• Kode Etik Akuntan Publik, IAPI, Salemba Empat.
• Etika Profesi Akuntansi, Kasdin Sihotang, Kanisius, 2016

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3. Robertus Arynovianto, S.E., M.M.,
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