Analisa Pelanggaran Etika Profesi Akuntansi Studi Kasus PT Hanson Internasional Tbk (MYRX)
DOI:
https://doi.org/10.61132/aeppg.v2i2.924Keywords:
Accounting ethics, financial statement manipulation, integrityAbstract
This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.
Downloads
References
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services: An Integrated Approach (16th ed.). Pearson.
Arifin, Z. (2012). Etika Bisnis dan Tanggung Jawab Sosial Perusahaan. Erlangga.
Boynton, W. C., & Johnson, R. N. (2006). Modern Auditing. John Wiley & Sons.
Diana, R., & Basri, H. (2021). Urgensi etika dalam profesi akuntan di lihat dari sudut pandang Islam. Jurnal Economic Edu, 2(1), 2746–5004.
Ghozali, I. (2018). Auditing: Konsep dan Aplikasi Pemeriksaan Akuntan (Edisi 2). UNDIP.
Indonesia, I. A. (2020). Kode etik akuntan Indonesia. Jakarta: Ikatan Akuntan Indonesia.
Karen, K., Yenanda, K., & Evelyn, V. (2022). Analisa pelanggaran kode etik akuntan publik pada PT Garuda Indonesia Tbk. SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 2(1), 189–198.
Kristanti, D., Kardini, N. L., Sucandrawati, N., Alaslan, A., Harto, B., Hidayati, M., Ashriana, A. N., Irawan, B., & Astari, A. A. E. (2023). Etika Bisnis. Padang: Global Eksekutif Teknologi.
Mafazah, P. (2022). Etika profesi akuntansi problematika di era masa kini. Sibatik Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, 1(7), 1207–1212.
Messier, W. F., Glover, S. M., & Prawitt, D. F. (2017). Auditing and Assurance Services: A Systematic Approach (10th ed.). McGraw-Hill Education.
Ramadhany, A. A., Fadlilah, A. H., & Masiam, S. (2021). Prosedur audit laporan keuangan pada kantor akuntan publik Ery dan Rekan. Realible Accounting Journal, 1(1), 1–9.
Ratnasari, M., & Rofi, M. A. (2020). Faktor-faktor yang memotivasi kecurangan laporan keuangan. Journal of Management and Business Review, 17(1), 79–107.
Saridawati, Sofa , U. A., Arsi , S. C., Nisah , N. A., & Apriayanah, T. (2024). ANALISIS PELANGGARAN ETIKA DALAM PRAKTIK AKUNTANSI KEUANGAN (STUDI KASUS PT HANSON INTERNASIONAL Tbk). Neraca: Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(5), 400–405
Suwardjono. (2016). Teori Akuntansi: Perekayasaan Pelaporan Keuangan. BPFE-Yogyakarta.
Tuanakotta, T. M. (2010). Audit Berbasis ISA. Salemba Empat.
Yuliani, R., & Suhardi, A. R. (2020). Analisis Daya Serap Mahasiswa Dalam Mata Kuliah Pengantar Akuntansi Sebagai Aplikasi Ilmu Matematika. Jurnal Theorems, 4(2), 206–212.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Akuntansi dan Ekonomi Pajak: Perspektif Global
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
