Pengaruh Penerapan Etika Profesi Untuk Meningkatkan Profesionalisme Akuntan Publik Pada Kap HLB Hadori Sugiarto Adi & Rekandi Surabaya

Abstract

The standart of the public accounting professional must obey the relus of Ethics of Public Accountants, and the Compartment’s portrayal as well as apply their professional code of ethics in each audit assignment or other services. In order to be able to meet the public accounting professional responsibilities to the society, clients, colleagues or establishing in facing of tough competition in the era of globalization, then public accountant must make an effort to maintain the quality of audir assignments with increasing professionalism of public accountant compartment. A lot of the interesting issue appeared lately i.e. ethics violation by the accountant either national or international level. A public accountant and provide service optimally for client so that the trust of the community against the accountant stay awake and for public accountants can prepare themselves in facing the era of the ASEAN Economic Community (AEC).