ETIKA DALAM PRAKTIK AKUNTANSI KEUANGAN (STUDI KASUS PT ASURANSI JIWASRAYA)

Abstract

This study aims to examine ethical issues in financial accounting practices through a case study of PT Asuransi Jiwasraya. The company’s financial misstatements have become one of the most significant accounting scandals in Indonesia. This article explores how ethical failures occurred in the preparation and presentation of financial statements, involving manipulation of investment returns and misrepresentation of financial health to stakeholders. The study applies ethical frameworks and principles such as integrity, objectivity, and accountability to analyze the ethical breaches. Through document analysis, media reviews, and expert opinions, the research highlights the consequences of neglecting professional ethics in accounting. The results show that weak regulatory oversight, conflict of interest, and lack of transparency were major contributing factors. The study recommends stronger enforcement of accounting ethics and corporate governance to prevent similar occurrences in the future.