PROFESIONALISME DAN ETIKA AKUNTAN PUBLIK DALAM MENYIKAPI WINDOW DRESSING

Abstract

Accounting profession into the spotlight, especially since the emergence of corporate scandal in America which lead to the collapse of Enron Corporation and the accounting firm Arthur Anderson's world number one. The U.S. government responded to this situation by issuing Public Company Accounting Reform and Investor Protection Act or known by the name Sarbones Oxley Act of 2002. In Indonesia the situation is responded to with a variety of efforts to improve the integrity and dignity of public accountants, among others, with increased implementation of the Code of Ethics, continuing education, interviews, and supervision of the government through the Ministry of Finance. Ministry of Finance samp ai in 2004 have examined 45 of Certified Public Accountants and it found various weaknesses in the implementation of the Public Accountants Professional Standards. For it has done 27% warning sanction, sanctions and freezing of license revocation 11% 2%. And is currently being pursued formulating the Law on Certified Public Accountants who are being prepared into the House of Representatives. Degree level and satisfy the high moral ethics and integrity in public accounting will increase the credibility of Certified Public Accountants is concerned, induding public accounting firm where she worked.Being a prestigious professional figure will have an impact on high income for the relevan.   Keywords: Professionalism and Ethics Public Accountants