ETIKA AKUNTAN:

PANDANGAN KONSEPTUAL
DR. ISLAHUDDIN, M.EC.
OUTLINE:

• Ethics dan values

• Teori Etika
• Etika Profesi dan Profesional Akuntan
• Prinsip Dasar
• Tantangan
• Kerangka Konseptual

• Diskusi
ETHICS

• Etika, prinsip moral yang mengatur tingkah laku seseorang dalam pelaksanaan suatu
kegiatan.
• Ethics, disebut juga moral philosophy, yaitu “suatu discipline yang menekankan pada
apakah suatu perbuatan itu secara moral baik atau buruk, benar atau salah.”
(Encyclopedia Britannica).
ETHICS AND VALUES

• Diskusi tentang etika membutuhkan pemahaman tentang nilai-nilai yang dianut oleh
orang lain dan sudut pandang orang lain.
ETHICS AND VALUES

Ethics:
• Ethics
• Sistem dari prinsip moral yang mengatur perilaku dan hubungan perilaku sosial
• Standard benar atau salah dalam berperilaku
• Undang-undang itu merefleksikan nilai-nilai moral dalam suatu masyarakat
• Kode etik memberi petunjuk tentang apa yang harus atau tidak boleh dilakukan dalam hubungan sosial .
• Kode etik mencakup prinsip-prinsip dasar yang dimaksudkan untuk digunakan sebagai pedoman
perilaku dalam hubungan sosial.
ETHICS AND VALUES

Values:
• Personal values dikembangkan dari:
• Tradisi sosial individu
• Kultur, norma-norma dan keyakinan

• Professional values dikembangkan dari:

• Nilai-nilai yang disosialisasikan kedalam profesi
• Kode etik yang ditetapkan
• Pengalaman nyata yang dihadapi oleh profesi

• Values: Nilai-nilai mendasari kode etik. Kode etik dapat dievaluasi dengan mempertimbangkan nilai-nilai
yang mendukungnya.
ETHICS AND VALUES

Basic Values:
• Dapat dipercaya (trustworthiness)
• Respect
• Bertanggungjawab (responsibility)
• Adil (fairness)
• Peduli (caring)
• Kesetaraan (citizenship)
MENGAPA BERPERILAKU ETIK?

• Teori Deontologi:
• Ada kewajiban untuk bertindak secara baik , tanpa mengaitkannya dengan tujuan dari tindakan tersebut.

• Teori Teleologi:
• Baik buruk suatu tindakan dilihat dari tujuan maupun akibat dari suatu tindakan tersebut.

• Utilitarianism:
• Baik buruknya suatu tindakan secara moral apabila tindakan tersebut menguntungkan kepentingan
orang banyak.

• ……
TAHAP PEMBENTUKAN MORAL
(KOHLBERG)

• Tahap I : patuh pada aturan untuk menghindari hukuman.

• Tahap II : menyesuaikan diri untuk mendapatkan ganjaran, kebaikannya dibalas dan seterusnya.
• Tahap III : menyesuaikan diri untuk menghindari ketidak setujuan, ketidak senangan orang lain.
• TahapIV : menyesuaikan diri umtuk menghindari penilaian oleh otoritas resmi dan rasa diri
bersalah yang diakibatkannya.
• Tahap V : menyesuaikan diri untuk memelihara rasa hormat dari orang netral.
• Tahap VI : menyesuaikan diri untuk menghindari atas penghukuman diri sendiri.
ETIKA PROFESI

Karakteristik Profesi:
• a specialized body of knowledge
• a recognized formal education process for acquiring the requisite specialized knowledge
• a standard of professional qualifications governing admission to the profession
• a standard of conduct governing the relationship of the practitioner with clients, colleagues, and the public
• recognition of status
• an acceptance of social responsibility inherent in an occupation endowed with the public interest
• an organization devoted to the advancement of the social obligations of the group
ORGANISASI PROFESI

• Organisasi profesi, kadang-kadang disebut sebagai asosiasi profesional, diadakan untuk

memajukan profesi tertentu, mendukung kepentingan orang yang bekerja dalam profesi
tersebut dan melayani kepentingan umum.
CORE VALUES ORGANISASI PROFESI

• Protect
Melindungi kepentingan anggota dalam praktek
• Ethical
Mendorong diterimanya standard etika tertinggi dikalangan anggotanya
• Respect
Membangun image profesi dalam praktek
• Professionalism
Mendapatkan semangat kerjasama professional dikalangan anggotanya
• Community
Mendapatkan dan memelihara prestige dan status profesi
AKUNTAN PROFESSIONAL

Konstituen yang harus mendapat perhatian secara etik:

• Publik
• Klien
• Kolega
 

100.1-A1:
Ciri pembeda profesi akuntansi adalah kesediaannya menerima tanggung jawab untuk bertindak bagi
kepentingan publik. Tanggung jawab Anggota tidak hanya terbatas pada kepentingan klien individu atau
organisasi tempatnya bekerja. Oleh karena itu, Kode Etik ini berisi persyaratan dan materi aplikasi yang
memungkinkan Anggota untuk memenuhi tanggung jawab mereka untuk bertindak dalam melindungi
kepentingan publik. (Kode Etik Profesi Akuntan Publik 2020)
JUSTIFIKASI PERILAKU TIDAK ETIS

• Pelanggarannya tidak begitu berat secara moral

• Tindakannya baik bagi perusahaan
• Tidak akan menjadi temuan
• Perusahaan akan membela saya
KODE ETIK AKUNTAN
KODEK ETIK

Kode etik bermakna bagi professional karena:

• Kode etik dapat memotivasi melalui penggunaan peer pressure, untuk mempertahankan ekspektasi
perilaku yang harus dipertimbangkan dalam pengambilan keputusan.
• Kode etik dapat memberikan panduan tentang benar atau salah suatu tindakan atau keputusan.
• Kode etik dapat menjadi acuan dalam situasi yang ambigu.
• Tidak hanya mengarahkan perilaku anggota, tetapi juga pimpinan dari perilaku autocratic.
• Kode etik dapat membantu menjelaskan tanggungjawab sosial profesi.
• Kode etik dapat menjadi polisi bagi profesi tersebut, atau orang lain yang akan menjadi polisi terhadap
mereka.
FIGURE 6.1
IFAC CODE OF ETHICS FRAMEWORK

Duty to Society,
Serve the Public Interest (S 100.1)

Compliance with Fundamental Principles

Integrity, Objectivity
Professional Competence & Due Care
Confidentiality, Professional Behavior (S 100.4)

Threats to Compliance with Fundamental Principles

Identify, Evaluate, Eliminate or Reduce Threats to
Acceptable Levels by Applying Safeguards (S 100.5)
And Resolving any Conflicts in Application (S 100.16)

Threats (S 100.10) Safeguards (S 100.11 & 12)

Self-Interest, Self-review Professional Codes, Training or Standards
Advocacy, Familiarity, Intimidation Legislation, Regulation, In Client, Firm or Business

Source: IFAC Code of Ethics for Professional Accountants, June 2005 (Section number).
CODE PRINCIPLES

• Principle I – In carrying out their responsibilities as professionals, members should exercise sensitive
professional and moral judgments in all their activities.
• Principle II – Members should accept the obligation to act in a way that will serve the public interest,
honor the public trust, and demonstrate commitment to professionalism.
• Principle III – To maintain and broaden public confidence, members should perform all professional
responsibilities with the highest sense of integrity.
• Principle IV – A member should maintain objectivity and be free of conflicts of interest in discharging
professional responsibilities. A member in public practice should be independent in fact and appearance
when providing auditing and other attestation services.
• Principle V – A member should observe the profession’s technical and ethical standards, strive continually
to improve competence and the quality of services, and discharge professional responsibility to the best of
the member’ s ability.
• Principle VI – A member in public practice should observe the Principles of the Code of Professional
Conduct in determining the scope and nature of services to be provided.
TABLE 6.2
FEATURES, DUTIES, RIGHTS, & VALUES OF THE ACCOUNTING PROFESSION
Features
 Provision of important fiduciary services to society – use of fiduciary per text
 Extensive knowledge and skill are required
 Training and skills required are largely intellectual in character
 Overseen by self-regulating membership organisations
 Accountable to governmental authority

Duties essential to a fiduciary relationship

 Continuing attention to the needs of clients and other stakeholders
 Development and maintenance of required knowledge and skills, including professional scepticism
 Maintenance of the trust inherent in a fiduciary relationship by behaviour exhibiting responsible values
 Maintenance of an acceptable personal reputation
 Maintenance of a credible reputation as a profession

Rights permitted in most jurisdictions

 Ability to hold oneself out as a designated professional to render important fiduciary services
 Ability to set entrance standards and examine candidates
 Self-regulation and discipline based on codes of conduct
 Participation in the development of accounting and audit practice
 Access to some or all fields of accounting and audit endeavour

Values necessary to discharge duties and maintain rights

 Honesty
 Integrity
 Objectivity, based on independent judgement
 Desire to exercise due care and professional scepticism
 Competence
 Confidentiality
 Commitment to place the needs of the public, the client, the profession, and the employer or firm before the
professional's own self-interest
TABLE 6.7
FUNDAMENTAL PRINCIPLES IN CODES OF CONDUCT
FOR PROFESSIONAL ACCOUNTANTS

Members should:
 act in the public interest,
 at all times maintain the good reputation of the profession and its ability
to serve the public interest,
 perform with:
 integrity
 objectivity & independence
 professional competence, due care, and professional skepticism
 confidentiality, and
 not be associated with any misleading information or misrepresentation.
TABLE 6.8
IFAC 2005 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS
FUNDAMENTAL PRINCIPLES – SECTION 100.4

A professional accountant is required to comply with the following fundamental principles:

(a) Integrity - A professional accountant should be straightforward and honest in all professional
and business relationships.
(b) Objectivity - A professional accountant should not allow bias, conflict of interest or undue
influence of others to override professional or business judgments.
(c) Professional Competence and Due Care - A professional accountant has a continuing duty to
maintain professional knowledge and skill at the level required to ensure that a client or
employer receives competent professional service based on current developments in
practice, legislation and techniques. A professional accountant should act diligently and in
accordance with applicable technical and professional standards when providing
professional services.
(d) Confidentiality - A professional accountant should respect the confidentiality of information
acquired as a result of professional and business relationships and should not disclose any
such information to third parties without proper and specific authority unless there is a legal
or professional right or duty to disclose. Confidential information acquired as a result of
professional and business relationships should not be used for the personal advantage of
the professional accountant or third parties.
(e) Professional Behavior - A professional accountant should comply with relevant laws and
regulations and should avoid any action that discredits the profession.
TABLE 6.10
THE MACDONALD COMMISSION:
OVERVIEW OF PRINCIPAL RECOMMENDATIONS
Recommendations to strengthen auditor independence/integrity:
 Improvement of auditor relationships (#11)
 Strengthen professional standards (7)
 Strengthen professional code of conduct (3)
Recommendations to strengthen auditor professionalism:
 Increase responsiveness to public concerns (6)
 Emphasize vital role of professional judgment (4)
 Improve self-regulation (2)
Recommendations to improve financial disclosure:
 Expand accounting standards and improve financial disclosures (13)
 Greater auditor responsibility for those disclosures (2)
Recommendations to lessen public misunderstanding of the auditor's role:
 Publish a statement of management responsibility (24)
 Expand audit report to clarify auditor's role and the level of assurance
the audit provides (25)
 Audit committee to report annually to shareholders (3)

SOURCE: The Macdonald Commission: Report of the Commission to Study the Public's Expectation of Audits, CICA, Toronto, June 1988.
TABLE 6.12
THREATS TO NONCOMPLIANCE – INDEPENDENT JUDGEMENT

Compliance with fundamental principles may be threatened by a broad range of

circumstances. Many threats fall into the following categories:
(a) Self-interest threats, which may occur as a result of the financial or other
interests of a professional accountant or of an immediate or close family
member;
(b) Self-review threats, which may occur when a previous judgment needs to be
reevaluated by the professional accountant responsible for that judgment;
(c) Advocacy threats, which may occur when a professional accountant
promotes a position or opinion to the point that subsequent objectivity may
be compromised;
(d) Familiarity threats, which may occur when, because of a close relationship, a
professional accountant becomes too sympathetic to the interests of
others; and
(e) Intimidation threats, which may occur when a professional accountant may
be deterred from acting objectively by threats, actual or perceived.

IFAC 2005 Code of Ethics for Professional Accountants, Section 100.10

ANCAMAN (THREATS)

Kerangka kerja konseptual menetapkan suatu pendekatan jika terjadi ancaman bagi
Anggota, yaitu:
(a) Mengidentifikasi ancaman terhadap kepatuhan pada prinsip dasar etika; 
(b) Mengevaluasi ancaman yang teridentifikasi; dan 
(c) Mengatasi ancaman dengan menghilangkan atau menurunkannya sampai pada level
yang dapat diterima. 
SKANDAL ETIK AKUNTANSI PALING
BERPENGARUH
•Waste Management Scandal (1998)
•Enron Scandal (2001)
•WorldCom Scandal (2002)
•Tyco Scandal (2002)
•HealthSouth Scandal (2003)
•Freddie Mac Scandal (2003)
•American International Group (AIG) Scandal (2005)
•Lehman Brothers Scandal (2008)
•Bernie Madoff Scandal (2008)
•Satyam Scandal (2009)
TABLE 6.13
SAFEGUARDS REDUCING THE RISK OF CONFLICT OF INTEREST SITUATIONS
Safeguards Created by the Profession, Legislation, or Regulation
 Education, training, experience requirement for entry
 Continuing education
 Professional standards, monitoring, and disciplinary processes
 External review by a legally empowered third party of the reports, returns, communications or information
produced by a professional accountant.
 External review of firm’s quality control system
 Legislation governing independence requirements of the firm
IFAC Code, S 100.12

Safeguards Within a Client

 Appointment of auditors ratified/approved by other than management
 Client has competent staff to make managerial decisions
 Internal procedures to ensure objective choices in commissioning non-assurance engagements
 A corporate governance structure, such as the audit committee, that provides appropriate oversight and
communications regarding a firm’s services
IFAC Code, 200.15

Safeguards Within a Professional Accounting Firm’s Own Systems and Procedures

 Leadership stressing importance of independence, and expectation of service/action in the public interest
 Policies and procedures to implement and monitor control of assurance engagements
 Documented independence policies regarding the identification and evaluation of threats to independence;
applications of safeguards to eliminate or reduce those threats to an acceptable level
 Policies and procedures to monitor and manage the reliance on revenue from a single assurance client
 Using partners with separate reporting lines for the provision of non-assurance services to an assurance client

IFAC Code, 200.12

FIGURE 6.2
IFAC CODE’S FRAMEWORK FOR INDEPENDENT JUDGMENT

Protect the Public Interest

Professional Service to Clients

Independence of Mind and Appearance

(S 290.8)

Independent Judgment

Professional
Integrity Objectivity
Skepticism
Source: IFAC Code of Ethics for Professional Accountants, 2005, S 290.8 & Independence Definition
DISCUSSION
COMPLYING WITH THE CODE, FUNDAMENTAL PRINCIPLES AND CONCEPTUAL
FRAMEWORK

• Version September 2019 - Copyright © January 2020 by the International Federation of

Accountants (IFAC).
• https://www.iesbaecode.org/part/1/110
• https://www.ifac.org/system/files/meetings/files/Agenda-Item-G2.2-PowerPoint-Slides-A
bout-the-Revised-and-Restructured-Code.pdf
• https://www.ethicsboard.org/system/files/meetings/files/Supplement-Dec-2017-IESBA-M
eeting-Due-Process_0.pdf