BERPROFESI
Pemalsuan obat-obatan
Pencampuran beras dan gula yang
dicampur
Masih terjadinya pengoplosan bensin dan
solar.
Masih terjadinya pemalsuan obat.
Masih terjadinya manipulasi pajak, kredit
bank, rekayasa laporan keuangan.
Kasus Enron, Kimia Farma, Worldcomp.
Aborsi yang dilakukan dokter maupun
bidan.
Sexual harrasment
4
Whistle-Blowing
Whistle-blowing
when an employee believes his or
her employer has done something
wrong or harmful to the public, and
he or she reports alleged
organizational misconduct to the
media, government, or high-level
company officials
7
10
12
13
56%
56%
50%
37%
36%
34%
32%
32%
31%
14
16
1. Is it nominal or substantial?
2. What is the intended purpose?
3. What are the circumstances?
4. What is the position of sensitivity of the
recipient?
5. What is the accepted practice?
6. What is the firm/company policy?
7. Is it legal?
17
Sexual Harassment
Sexual harassment is unwelcome sexually
oriented behavior that makes someone feel
uncomfortable at work and includes:
Quid Pro Quo means that sexual favors are a
requirement, or appear to be, for advancement
in the workplace
Hostile work environment means that a
worker has been made to feel uncomfortable
because of unwelcome actions or comments
related to sexuality
What constitutes sexual harassment for one
person may not for another
Look at harassment from the point of view of a
reasonable person an objective outsider
20
25
Gambar 1
Etika
Umum
Etika
Individual
Etika terhadap
sesama
Biomedis
ETIKA
Etika
Keluarga
Etika
Khusus
Etika Sosial
Bisnis
Etika Gender
Hukum
Etika Profesi
Ilmu
Pengetahuan
Etika Politik
Etika
Lingkungan
Pendidikan
Etika Ideologi
Dsb.
26
27
28
Power Notes
The Role of the Professional Accountant
Tugas yang Diharapkan Dilakukan oleh Sebuah Profesi
Profesional dituntut untuk selalu memelihara :
Kompetensi atas keahlian yang dimiliki,
Obyektivitas dalam menawarkan jasa,
Integritas dalam berurusan dengan klien,
Kerahasian informasi klien,
Kedisiplinan terhadap anggota yang tidak
menjalankan kewajiban sesuai dengan
standar yang diharapkan.
33
34
Power Notes
The Role of the Professional Accountant
Harapan Masyarakat atas Profesi Akuntan
37
Principles
Internal auditor diharapkan untuk
menerapkan dan menegakkan
prinsip-prinsip berikut ini: integrity,
objectivity, confidentiality dan
competence.
Rules of conduct
Terdiri dari (1) integrity (2)
objectivity (3) confidentiality (4)
competence
42
43
44
47
Interpretation, merupakan
penjelasan lebih lanjut dari rules of
conduct, misalnya pengertian dari
conflict of interest.
Ethics ruling, merupakan contoh
dari tindakan yang benar atau tidak
benar, misalnya menerima hadiah
dari klien menyebabkan timbulnya
conflict of interest dan
terpengaruhnya independensi.
48
Lembaga
1.
AICPA
2.
GAO
3.
Public Interest
Professional Behavior
Integrity
Objectivity
Proper Use of Information, Resources and
Position
INTOSAI Integrity,
Independence,
Objectivity,
Impartiality
49
No. Lembaga
4.
IIA
5.
MA
No.
6.
Lembaga
KPK
No.
7.
Lembaga
IAI
No.
8.
Lembaga
BPKP
No.
Lembaga
54
No.
Lembaga
No. Lembaga
56
No.
Lembaga
No.
Lembaga
60
Source: www.aimr.org/ethics
61
62
Marketers should not demand, encourage or apply coercion to
Source:
www.awma.org
obtain
Source: www.acm.org/constitution/code
63
TABLE 1.1
FACTORS AFFECTING PUBLIC EXPECTATIONS
FOR BUSINESS BEHAVIOUR
Physical
Moral
Bad Judgements
Activist Stakeholders
Economic
Competition
Global pressures
Financial malfeasance
Governance failures
Accountability
Synergy
Institutional reinforcement
64
TABLE 1.2
ETHICS RISKSA REPRESENTATIVE LIST
STAKEHOLDER EXPECTATIONS
NOT MET
ETHICS RISK
Shareholders
Stealing, misuse of funds or assets
Conflict of interests with officers
Performance level
Reporting transparency, accuracy
Honesty, integrity
Predictability, responsibility
Responsibility, honesty
Honesty, integrity
Employees
Safety
Diversity
Child and/or sweat-shop labour
Fairness
Fairness
Compassion, fairness
Customers
Safety
Performance
Fairness
Fairness, integrity
Environmentalists
Pollution
Integrity, responsibility
65
TABLE 1.3
WHAT MAKES A PROFESSION
Essential Features
(Bayles)
Extensive training
Provision of important services to society
Training and skills largely intellectual in character
Typical Features
Generally licensed or certified
Represented by organisations, associations, or institutes
Autonomy
Foundation of Ethical Values
(Behrman)