ANALISA PELANGGARAN ETIKA PROFESI AKUNTANSI (STUDI KASUS BANK CENTURY)

Abstrak

This study aims to analyze the application of ethical principles such as integrity, objectivity, professionalism, and accountability in the financial reporting and audit of Bank Century, and to evaluate its impact on public perception of the accounting profession in Indonesia. This study uses a qualitative research type, data is collected through document analysis and various relevant sources. Bank Century is the result of the merger of three banks in early 2000 in response to the 1998 economic crisis, with the aim of strengthening the stability and efficiency of the banking sector in Indonesia. However, after the merger, Bank Century continued to face various internal problems, including weak risk management, ineffective internal audits, and non-transparent management. The peak occurred in 2008 when the bank experienced a liquidity crisis that forced the government to provide bailout funds through the Deposit Insurance Corporation (LPS). The findings of this study indicate that the weak application of professional ethics is one of the factors that worsened the crisis and reduced public trust in financial institutions. The existence of this case has decreased customer trust in banking, violations of the principles of transparency and accountability carried out by Bank Century management are accounting engineering and abuse of authority.