Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia

Adinda Priski Dhea Asiyanti ; Sri Trisnaningsih
International Journal of Management Research and E... 📅 2024 Vol 3, No 1 🔗 DOI: 10.54066/ijmre-itb.v3i1.2527
Abstract
This study examines the breach of business ethics in accounting practices in the case of PT Garuda Indonesia, where the company manipulated its financial statements for the 2018 fiscal year. The manipulation involved recognizing unrealized revenue, which contravened generally accepted accounting principles and financial reporting standards applied by the Financial Accounting Standards (SAK) in Indonesia. This research explores the impact of these manipulative actions on the company’s integrity, stakeholder trust, and market reputation. Additionally, the study discusses the business ethics principles violated in this case, such as integrity, transparency, and professional responsibility, while proposing recommendations to improve accounting practices and ethical oversight in corporate financial reporting. The findings of this research are expected to provide insights for other companies in implementing high ethical standards and preventing similar violations in the future.
Keywords
Business Ethics; Accounting Practices; Financial Statements
How to Cite

Adinda Priski Dhea Asiyanti & Sri Trisnaningsih (2024). Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia. International Journal of Management Research and Economics, 3(1). https://doi.org/10.54066/ijmre-itb.v3i1.2527

Adinda Priski Dhea Asiyanti; Sri Trisnaningsih, "Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia," International Journal of Management Research and Economics, vol. 3, no. 1, 2024.

Adinda Priski Dhea Asiyanti; Sri Trisnaningsih. "Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia." International Journal of Management Research and Economics, vol. 3, no. 1, 2024.

Adinda Priski Dhea Asiyanti; Sri Trisnaningsih. "Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia." International Journal of Management Research and Economics 3, no. 1 (2024).

Adinda Priski Dhea Asiyanti & Sri Trisnaningsih (2024) 'Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia', International Journal of Management Research and Economics, 3(1). doi: 10.54066/ijmre-itb.v3i1.2527.

Adinda Priski Dhea Asiyanti; Sri Trisnaningsih. Business Ethics Violations in Accounting Practices: a Case Study of Financial Statement Manipulation at PT Garuda Indonesia. International Journal of Management Research and Economics. 2024;3(1).

Artikel Terkait

The Influence Of K-Pop Artist As Brand Ambassador On Affecting Purchasing Decision and Brand Loyalty (A Study Of Scarlett Whitening’s Consumers in Indonesia)

Bonita Pardede; Atik Aprianingsih

Implementation Of Hr Strategy On Employee Development, Involvement In Collaborative And Participatory Approach

Surya Kusumah; Dila Fitriani; Satriadi Satriadi

HR Performance Improvement Based on Talent Management, Servant Leadership and Organizational Commitment

Satriadi Satriadi; Ersa Cahyu Marcelyna; Rahmanisa Rahmanisa; Marhalinda Marhalinda; Sumardin Sumardin

Analysis Of The Application Of Financial Accounting Standards Of Entities Without Accountability Public At The Cooperative Of Employees Of The Republic Of Indonesia

Catur Kumala Dewi

Performance-Focused Human Resource Development In IT Consulting Firms

Umi Kulsum; Titin Ruliana; Nurfitriani Nurfitriani; Heriyanto Heriyanto

Bibliometric Studies In The Use Of Technology And Social Media For Marketing

Eka Yudhyani
Tren Sitasi Jurnal