Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan

Yosua Yosua ; Yuli Rofiyani ; Muflikhatun Novia Rahwawati ; Delia Hanin Salsabila ; Saridawati Saridawati
Jurnal Publikasi Ekonomi dan Akuntansi 📅 2025 Vol 3, No 2 🔗 DOI: 10.61132/anggaran.v3i2.1482
Abstract
This study aims to analyze the violation of accounting professional ethics in the PT Asuransi Jiwasraya scandal, one of the biggest financial cases in Indonesia. The main focus of this study is to identify the forms of ethical violations that occur, analyze the principles of the code of ethics that are violated, and understand the impact and causal factors of manipulative actions in the company's financial statements. This study uses a descriptive qualitative approach based on the theory of Accounting Professional Ethics and Fraud Triangle Theory. The results of the analysis show that in the Jiwasraya case there was a violation of the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior. Manipulation of financial statements was carried out to cover up the company's actual loss, which caused state losses of up to trillions of rupiah and damaged public trust in the financial industry. Stricter supervision, consistent application of professional ethics, and improvement of governance are needed so that similar cases do not recur in the future.
Keywords
Accounting; Jiwasraya; financial; manipulation; Fraud-Triangle
How to Cite

Yosua Yosua, et al. (2025). Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan. Jurnal Publikasi Ekonomi dan Akuntansi, 3(2). https://doi.org/10.61132/anggaran.v3i2.1482

Yosua Yosua; Yuli Rofiyani; Muflikhatun Novia Rahwawati; Delia Hanin Salsabila; Saridawati Saridawati, "Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan," Jurnal Publikasi Ekonomi dan Akuntansi, vol. 3, no. 2, 2025.

Yosua Yosua; Yuli Rofiyani; Muflikhatun Novia Rahwawati; Delia Hanin Salsabila; Saridawati Saridawati. "Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan." Jurnal Publikasi Ekonomi dan Akuntansi, vol. 3, no. 2, 2025.

Yosua Yosua; Yuli Rofiyani; Muflikhatun Novia Rahwawati; Delia Hanin Salsabila; Saridawati Saridawati. "Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan." Jurnal Publikasi Ekonomi dan Akuntansi 3, no. 2 (2025).

Yosua Yosua, et al. (2025) 'Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan', Jurnal Publikasi Ekonomi dan Akuntansi, 3(2). doi: 10.61132/anggaran.v3i2.1482.

Yosua Yosua; Yuli Rofiyani; Muflikhatun Novia Rahwawati; Delia Hanin Salsabila; Saridawati Saridawati. Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan. Jurnal Publikasi Ekonomi dan Akuntansi. 2025;3(2).

Artikel Terkait

Analisis Dampak Penerapan PSAK 73 (Sewa) terhadap Efisiensi Pajak dan Laba Bersih: Studi Kasus pada PT Mitra Adiperkasa Tbk

Meilani Ely Nur Sya'diah; Moh. Iskak Elly; Dyah Ayu Perwitasari

Pengaruh Literasi Digital dan Pemanfaatan Aplikasi Akuntansi terhadap Efektivitas Sistem Informasi UMKM dengan Kompetensi Pengguna sebagai Variabel Mediasi

Alda Rahmadhini; Suwandi, Suwandi

Efektivitas Sistem Digital dalam Meningkatkan Penjualan di Toko Entus Collection Pasar Rau

Asep Munir Hidayat; Tubagus Hidayatulloh

Implementasi SOP Produksi Emboss di PT Nikomas Gemilang

Anti Wulan Agustini; Maskanah Maskanah

Penerapan Time and Motion Study pada Proses Produksi di PT. Adis Dimension Footwear

Eka Rifianti; Anti Wulan Agustini

Pengaruh Literasi Keuangan dan Penggunaan Informasi Akuntansi terhadap Kinerja Keuangan UMKM dengan Peran Pembiayaan sebagai Variabel Moderasi

Fenita Zahrani Trisna Putri; Suwandi Suwandi
Tren Sitasi Jurnal