ANALISA PENERAPAN ETIKA AKUNTANSI PADA LAPORAN KEUANGAN PT UNILEVER INDONESIA

Abstract

This study aims to analyze the implementation of accounting ethics in the preparation and presentation of the financial statements of PT Unilever Indonesia Tbk for the period 2022 to 2024. Accounting ethics serve as a fundamental basis for maintaining the integrity, objectivity, and transparency of financial data presented to the public and relevant stakeholders. To achieve this objective, the study adopts a descriptive qualitative approach through document analysis of the company’s annual financial statements, sustainability reports, and independent audit opinions. The findings indicate that PT Unilever Indonesia Tbk has consistently applied accounting ethics principles in accordance with the Indonesian Institute of Accountants (IAI) Code of Ethics and complies with the Financial Accounting Standards (PSAK) as well as regulations issued by the Financial Services Authority (OJK), including the implementation of the latest standard amendments effective as of January 1, 2024. The company also demonstrates a high level of transparency in disclosing significant estimates, such as rebate accruals and related party transactions. Nevertheless, ethical challenges remain, including the pressure to meet performance targets and the inherent complexity of accounting standards. This study concludes that Unilever Indonesia has implemented its accounting practices in a professional and ethical manner, though it must continue to strengthen its culture of integrity and internal control systems on a continuous basis.