Published 2025-05-19
Keywords
- Accounting Ethics,
- Financial Statements,
- Code Of Ethics,
- Transparency,
- PT Indofood
How to Cite
Abstract
This study aims to analyze the application of ethics in financial accounting practices at PT Indofood Sukses Makmur Tbk. Professional ethics are very important in accounting because they are related to the integrity and transparency of financial statements. In this study, a qualitative approach with a case study method was used to examine ethical issues that have occurred in the company. The results show indications of ethical violations, such as lack of transparency in disclosing information and reporting practices that are not fully in accordance with generally accepted accounting principles (GAAP). These findings underline the importance of strengthening ethical values in the accounting work environment.
References
- Aprita, F., Cahya, S. D., Yulianti, A., Nadia, N., Gianti, T., & Saridawati, S. (2024). Analisis Pelanggaran Etika dan Kode Etik Profesi Akuntan di Era Persaingan yang Kompetitif: Studi Kasus PT Indofood Tbk. Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi, 2(2), 183-191.
- International Federation of Accountants. (2023). Handbook of the International Code of Ethics for Professional Accountants. IFAC.
- Miles, M. B., Huberman, A. M., & Saldaña, J. (2020). Qualitative Data Analysis: A Methods Sourcebook (4th ed.). SAGE.
- Otoritas Jasa Keuangan. (2024). Peraturan OJK Nomor 14/POJK.04/2024 tentang Penilaian Kewajaran Transaksi Berelasi. OJK.
- PT Indofood Sukses Makmur Tbk. (2022-2024). Laporan Keuangan Konsolidasian. Jakarta.
- PT Indofood Sukses Makmur Tbk. (2023). Laporan Keberlanjutan. Jakarta.
- Ramadhan, C. B., Rachmadanti, K. S., Larasati, R. A., & Pandin, M. Y. R. (2023). Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan. Jurnal Penelitian Ekonomi Manajemen dan Bisnis, 2(3).
- Sari, A. I., Yolanda, F., Hersa, N., & Ardelilla, S. R. (2023). Analisis Aspek Keperilakuan terhadap Penerapan Sistem Akuntansi Persediaan pada PT Indofood Sukses Makmur Tbk Pekanbaru. Research in Accounting Journal (RAJ), 1(3).
- Widowati, R. A. (2023). Strategi Komunikasi Pelaksanaan Tanggung Jawab PT Indofood Sukses Makmur Tbk pada Bidang Environmental, Social, Governance. Skripsi, Universitas Atma Jaya Yogyakarta.