Meningkatkan Etika Profesional dalam Praktik Akuntansi Penerapan Prinsip Dasar Kode Etik Profesi Akuntan Publik di Kantor Akuntan Publik Juhana Adiwisastra & Rekan (KAP JAR)

Abstract

This research aims to analyze the application of the fundamental principles of the Public Accountant Professional Code of Ethics (KEPAP) at Juhana Adiwisastra & Rekan Public Accounting Office (KAP JAR) using a qualitative approach. Through interviews, document review, and literature analysis, this study seeks to understand how KAP JAR implements the principles of KEPAP in their accounting practices and the extent of their compliance with KEPAP standards. The research aims to provide comprehensive insights into the context and practices of KAP JAR in fulfilling their moral responsibilities, and potentially enhance the professional ethical awareness within the accounting practices in Indonesia. The findings of this research are also expected to offer practical recommendations for KAP JAR and the accounting profession as a whole to strengthen the implementation of ethical codes, maintain integrity, and build public trust in the accounting services provided by KAP JAR