“KONSEP KODE ETIK AKUNTANSI INDONESIA

MENUJU ERA GLOBAL”

ANGGOTA:
EMANUELA A.G. BRIA SERAN (009)
ANASTASIA STEPHANI MAU BERE(024)
PENGERTIAN KODE ETIK AKUNTANSI

Kode etik akuntan merupakan norma dan

perilaku yang mengatur hubungan antara
auditor dengan para klien, antara auditor
dengan sejawatnya dan antara profesi
akuntan dengan masyarakat
TUJUAN PROFESI
AKUNTANSI

● Tujuan Profesi Akuntansi Adalah

Memenuhi Tanggung-Jawabnya
Dengan Standar Profesionalisme
Tertinggi, Mencapai Tingkat Kinerja
Tertinggi, Dengan Orientasi Kepada
Kepentingan Publik.
a. Empat Kebutuan Dasar Yang Harus Dipenuhi :

01 02
 Kredibilitas  Profesionalisme

03 04
 Kualitas Jasa  Kepercayaan
Tujuan Dari Kode Etik Profesi Akuntansi

 Untuk Meningkatkan Mutu Organisasi Profesi.

 Untuk Menjaga Dan Memelihara Kesejahteraan Para Anggota.
 Untuk Menjunjung Tinggi Martabat Profesi
 Untuk Meningkatkan Mutu Profesi.
 Untuk Meningkatkan Pengabdian Para Anggota Profesi
 Meningkatkan Layanan Di Atas Keuntungan Pribadi.
 Mempunyai Organisasi Profesional Yang Kuat Dan Terjalin Erat.
 Menentukan Baku Standar
Fungsi Kode Etika Dalam Profesi Akuntansi

 Memberikan Laporan Dan Menyajikan Data Yang Benar Tentang Perusahaan.

 Membantu Penegakkan Hukum.

 Mencegah Adanya Kecurangan Akuntansi.

 Mengajarkan Tentang Tanggung Jawab Dan Kewajiban Moral Kepada Akuntan Dan
Auditor.

 Mengenali Masalah Akuntansi Yang Berkaitan Dengan Etika.

Kode Etik Akuntan Pada Profesi Akuntansi

1 2 3
 Prilaku Professional  Kode Etik Tanggung Jawab  Standar Teknis
Profesi Akuntansi

4 5 6
Kode Etik Akuntansi ;
 Kepentingan  Kode Etik Kerahasiaan
Integritas
Public Akuntan
5 prinsip dasar etik akuntan menurut
Kode Etik Akuntan Indonesia seksi 110

a. INTEGRITAS
 OBJEKTIVIT
AS

 KOMPETENSI DAN KEHATI-HATIAN

PROFESIONAL

 KERAHASIA
AN
 PERILAKU
PROFESIONAL
 Prinsip Etika Profesi Kerahasiaan Mengharuskan Setiap Akuntan Untuk Tidak
Melakukan Hal Berikut Ini.

● Mengungkapkan Informasi Rahasia Yang Memperrolehnya Dari

Hubungan Profesional Dan Hubungan Bisnis Pada Pihak Di Luar
Kantor Akuntan Atau Organisasi Tempat Akuntan Bekerja Tanpa
Memberikan Kewenangan Yang Memadai Dan Spesifik,
Terkecuali Jika Mempunyai Hak Dan Kewajiban Secara Hukum
Atau Profesional Untuk Mengungkapkan Kerahasiaan Tersebut.

● Menggunakan Informasi Rahasia Untuk Keuntungan Pribadi Atau

Pihak Ketiga. Informasi Yang Memperoleh Baik Melalui
Hubungan Profesional Maupun Hubungan Bisnis.
TERIMAK
ASIH
 Introduction
You can give a brief description of the topic you want to
talk about here. For example, if you want to talk about
Mercury, you can say that it’s the smallest planet in the
entire Solar System
+2,000M
Copies of Shakespeare poetry has been sold
What is poetry?

Mercury Venus
Mercury is the closest Venus has a beautiful name
planet to the Sun and the and is the second planet
smallest one in the Solar from the Sun. It’s terribly
System hot
“This is a quote, words full of
wisdom that someone
important said and can make
the reader get inspired.”

—Someone famous
 02
About poetry
You can enter a subtitle here if you need
A picture always reinforces
the concept
Images reveal large amounts of data, so
remember: use an image instead of a long
text. Your audience will appreciate that
Tips to write poetry

Mars Venus Neptune

Mars is actually a cold Venus is the second Neptune is far away from
place, not hot planet from the Sun Earth
Some percentages

Mars
75% Despite being red, Mars is
a cold place
Mercury is the closest
planet to the Sun

Mercury
25%
 03
Acts
You can enter a subtitle here if you need it
How to write a poem
Step 03
Neptune is far away
from Earth

Step 02 Step 04
Saturn has several Mars is actually a
rings cold place

Step 01 Step 05
Jupiter is a very big Venus has a
planet beautiful name
Events

Mercury Venus Neptune

Mars is a cold place, Venus has a beautiful Saturn is a gas giant
3:00-5:00 p.m. not hot name with rings

Jupiter is a gas giant Neptune is far away Mercury is a very

5:00-7:00 p.m. very big from Earth small planet

Earth is where we all Pluto is considered a Neptune is far away

7:00-9:00 p.m. live on dwarf planet from Earth
386,000 km
is a very long distance

333,000
earths is the Sun mass

9h 55m 23s
is Jupiter’s rotation period
Origin
Limerick
Mars is a cold
place, not hot

Haiku
Jupiter is a very
big planet

Ghazal
Saturn has several
rings
Famous poets in history

William William Emily Oscar

Shakespeare Wordsworth Dickinson Wilde

1564-1616 1770-1850 1830-1886 1850-1900

Venus is the Mercury is the Neptune is the Despite being red,
second planet closest planet to farthest planet Mars is a cold
from the Sun the Sun from the Sun place
Awesome
words
Young people reading poems

Printed
Mars is a cold
place, not hot

Digital
Jupiter is a very
big planet

Follow the link in the graph to modify its data

and then paste the new one here.
2019 2020 2021 For more info, click here
A picture is worth a
thousand words
 Epic
Mercury is the
closest planet to the
Sun

Evolution of
poetry
Cultured
Despite being red,
Mars is a cold place,
not hot
 Elizabethan
Jupiter is the biggest
planet in the Solar
System

Evolution of
poetry

Mythological
Neptune is the
farthest planet from
the Sun
 Romanticism
Mercury is the
closest planet to the
Sun

Evolution of
poetry
Victorian
Despite being red,
Mars is a cold place,
not hot
 04
Conclusion
You can enter a subtitle here if you need it
 Conclusions
Jupiter is the biggest planet in
the Solar System and a gas
giant
Reviewing concepts

Mercury Jupiter Neptune

Mercury is the closest It’s the biggest planet in Neptune is far away from
planet to the Sun the Solar System Earth

Mars Venus
Despite being red, Mars Venus is the second
is a cold place planet from the Sun
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 JANUARY FEBRUARY MARCH APRIL MAY JUNE

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