Electronic Resource

ANALISIS KODE ETIK PROFESI AKUNTAN PUBLIK: PERSPEKTIF AL-HADITS

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A financial report audited by public accountants carries significant responsibility as the basis for
decision-making for stakeholders and serves as a symbol of the reliability of financial information for an
entity. However, several cases of ethics and regulatory violations have occurred in some prominent KAP
in Indonesia. This phenomenon underscores the importance of enforcing ethical codes for the public
accounting profession. This research aims to analyze the ethical code of the public accounting profession
based on the perspective of Islamic teachings contained in Al-Hadiths. Employing a qualitative
descriptive method and an interpretative approach, data were gathered from various sources, including
hadiths, scholarly journals, and existing codes of ethics for public accountants. The findings depict that
Islamic ethics emphasize good behavior in daily interactions, grounded in principles such as justice,
ihsan, honesty, responsibility, and diligence. These principles serve as guidelines for public accountants
to perform their duties with integrity, responsibility, high levels of honesty, and ensuring the accuracy of
financial information in line with Islamic principles. Furthermore, the code of ethics for public
accountants in the Islamic perspective emphasizes principles of integrity, objectivity, competence,
professional care, confidentiality, and professional behavior. The implications of this research
underscore the importance of understanding and applying Islamic ethical principles in accounting
practices to achieve professionalism aligned with religious teachings. Thus, this research is expected to
provide valuable contributions to enriching understanding of the relationship between Islamic ethics and
accounting practices and promoting the adoption of practices in harmony with the moral values of the
hadiths.

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Availability

Detail Information

Series Title

Akuntansi Syariah

Call Number

-

Publisher

Palembang : I-ECONOMICS: A Research Journal on Islamic Economics., 2024

Collation

pp;58-67

Language

English

ISBN/ISSN

2548-561X

Classification

NONE

Content Type

-

Media Type

-

Carrier Type

-

Edition

Vol 10 No 1 June 2024 pp;58-67

Subject(s)

Code of Ethics
Public Accountant
Al-Hadits

Specific Detail Info

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Statement of Responsibility

Sugandi

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