URGENSI PENERAPAN KODE ETIK DALAM PRAKTIK AKUNTANSI: TINJAUAN LITERATUR TERHADAP TANTANGAN DAN SOLUSI ETIKA AKUNTAN DI ERA MODERN

Abstract

This research examines the importance of ethics in accounting practice as a fundamental

component to maintaining the credibility and integrity of the accounting profession. This literature review highlights that ethical violations can result in serious consequences, including financial

losses for investors and loss of public trust. Therefore, consistent application of the code of ethics

and continuing education on accounting ethics are essential to build good character among

accountants as well as increase moral awareness in decision-making.

Increasingly complex ethical challenges, triggered by regulatory changes, technological

advances, and globalization, require a more comprehensive approach in understanding and

applying ethical principles. This research recommends strategic measures such as strict

supervision, character development, and ethics training to strengthen the integrity of the

accounting profession. Thus, it is expected that accountants can contribute positively to the

development of business and society as a whole. This review provides an in-depth insight into the

importance of ethics in accounting practice and the steps needed to improve professionalism in

the modern era.