KODE ETIK PROFESI

Pola aturan, tata cara, tanda, pedoman etis dalam melakukan suatu pekerjaan
Sikap dan prilaku adalah hal yang utama.

Etika Profesi
 Kelompok 6

NAMA KELOMPOK :

NI KADEK AYU WIDIARI SINDIA (18501244014)

MUHAMMAD FAJRIATNO ANDRIAWAN (18501241037)
Kode Etik
01
sistem norma, nilai dan aturan profesional
tertulis yang secara tegas menyatakan apa
yang tidak baik bagi profesional.

02
perbuatan apa yang harus dilakukan &
perbuatan apa yang harus dihindari

03
pola aturan/tata cara sebagai pedoman
Prinsip Dasar Kode Etik

STANDAR TEKNIS 01
.
INTEGRITAS
.

KOMPETENSI 02
OBJEKTIVITAS
.

03
TANGGUNG JAWAB

PRILAKU PROFESI
04

KEPENTINGAN PUBLIKI
05 KERAHASIAAN
.

06
 Kode Etik Akuntan
Akuntan merupakan salah satu profesi yang penting
dalam dunia bisnis karena berhubungan dengan
keuangan, oleh karena itu wajib hukumnya bagi seorang
akuntan menerapkan etika profesi akuntansi.

Ikatan Akuntansi Indonesia (IAI)

1. Standar Teknis
SAK (Standar Akuntansi Keuangan) yang
diterapkan Ikatan Akuntansi Indonesia (IAI) 

Standar Akuntansi Keuangan untuk Entitas

Tanpa Akuntansi Publik (SAK-ETAP)

PSAK-Syariah merupakan pedoman yang dapat

digunakan untuk lembaga-lembaga seperti bank syariah,
pegadaian syariah, badan zakat, dan lain sebagainya

(SAP) telah ditetapkan sebagai peraturan pemerintah

yang diterapkan untuk entitas pemeritah dalam (LKPP)
.
dan (LKPD
Integritas
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  Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus
memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin.
Integritas mengharuskan seorang anggota untuk bersikap jujur dan berterus terang
tanpa harus mengorbankan rahasia penerima jasa. Pelayanan dan kepercayaan publik
tidak boleh dikalahkan oleh keuntungan pribadi. Integritas dapat menerima kesalahan
yang tidak disengaja dan perbedaan pendapat yang jujur, tetapi tidak menerima
kecurangan atau peniadaan prinsip.

 Di dalam UU No.5 Tahun 2011 Pasal 30 Tentang Akuntan Publik sudah jelas di tegaskan bahwa

Integritas
akuntan pulik dalam hal ini Kantor Akuntan Publik (KAP) di larang melakukan manipulasi,
membantu melakukan manipulasi, dan/atau memalsukan data yang berkaitan dengan jasa yang
diberikan. Padahal profesi akuntan mempunyai peranan penting dalam penyediaan informasi
keuangan handal bagi pemerintah, investor, kreditor, pemegang saham, karyawan, debitur juga
mayarakat dan pihak-pihak lain yang berkepentingan. Terungkapnya skandal besar dalam dunia
bisnis belakangan ini yang mempengaruhi industri keuangan, pasar modal, investor, profesi dan
karyawan menurut Harahap (2008) tidak lepas dari tindakan korupsi dan kriminalitas seorang
auditor.
Integritas

Ketika auditor menerima penugasan audit terhadap sebuah perusahaan, hal ini membuat
konsekuensi terhadap auditor untuk bertanggung jawab kepada publik. Penugasan untuk
melaporkan kepada publik mengenai kewajaran dalam gambaran laporan keuangan dan
pengoperasian perusahaan untuk waktu tertentu memberikan ” fiduciary responsibility”
kepada auditor untuk melindungi kepentingan publik dan sikap independen dari klien
yang digunakan sebagai dasar dalam menjaga kepercayaan dari publik.
Maka dari itu sifat mendasar yang menjadi pondasi oleh seorang auditor adalah integritas
yang dimiliki. Banyak didapat dan ditemui orang pintar di luar sana namun untuk mencari
atau mendapatkan seseorang yang bernilai (memiliki integritas diri) adalah jarang dalam
masa ini.
 Integritas
Integritas merupakan komitmen dan loyalitas. Lantas, apa maksud dari komitmen
dan loyalitas itu? Komitmen adalah suatu janji, sedang loyalitas adalah kepatuhan
atau kesetiaan. Komitmen Auditor pada diri sendiri ataupun pada lembaga di mana ia
bekerja tercermin dalam tindakan-tindakan yang dilakukan. Auditor yang
berkomitmen adalah Auditor yang dapat menepati janjinya dan mempertahankan janji
itu sampai akhir, walaupun ia harus berkorban pada akhirnya. Banyak Auditor gagal
dalam komitmen ini. Faktor pemicu mulai dari keyakinan yang goyah, gaya hidup
yang tidak benar, pengaruh lingkungan, hingga ketidakmampuan mengatasi berbagai
persoalan kehidupan. Gagal dalam komitmen menujukkan lemahnya integritas diri
Auditor.
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THANK YOU
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