ANALISIS IMPLEMENTASI KODE ETIK PROFESI AUDITOR ATAS SESKSI 110 PRINSIP DASAR ETIKA IAPI

DEWI CAHYA NINGSIH, . (2026) ANALISIS IMPLEMENTASI KODE ETIK PROFESI AUDITOR ATAS SESKSI 110 PRINSIP DASAR ETIKA IAPI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan menganalisis penerapan prinsip dasar etika auditor Seksi 110 Kode Etik IAPI pada KAP XYZ & Rekan, tantangan dalam implementasinya, serta peran IAPI dan P2PK dalam pembinaan dan pengawasan terhadap kepatuhan etika. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Hasil penelitian menunjukkan bahwa: (a) Penerapan kelima prinsip etika (integritas, objektivitas, kompetensi, kerahasiaan, perilaku profesional) telah berjalan baik dan terintegrasi dalam prosedur audit, (b) Tantangan utama meliputi tekanan klien, ancaman independensi, tekanan waktu, dan dilema biaya audit, (c) IAPI menjalankan pengawasan dan pembinaan melalui PPL wajib, quality review, dan sanksi berjenjang, (d) P2PK melakukan pengawasan berbasis risiko sesuai PMK No. 186/2021 melalui kewajiban pelaporan klien, pemeriksaan periodik, dan penjatuhan sanksi administratif. Penelitian ini terbatas hanya melibatkan partner serta senior auditor sebagai narasumber, sehingga sudut pandang dari level manajemen menengah belum tergali. Selain itu, fokus penelitian hanya pada Seksi 110 KEPAP 2021, tanpa mengkaji seksi lain yang relevan dengan tantangan di lapangan. Penelitian selanjutnya disarankan untuk memperluas cakupan dengan melibatkan berbagai tingkatan jabatan di KAP, serta mengkaji seksi-seksi lain dalam KEPAP 2021. Kata kunci: Kode Etik; Seksi 110; Prinsip Dasar Etika; KAP XYZ dan Rekan; IAPI; P2PK. ***** This study aims to analyze the application of the basic principles of auditor ethics in Section 110 of the IAPI Code of Ethics at KAP XYZ & Partners, the challenges in its implementation, as well as the roles of IAPI and P2PK in fostering and supervising ethical compliance. This study employs a qualitative approach using the case study method. The results indicate that: (a) The application of the five ethical principles (integrity, objectivity, competence, confidentiality, and professional conduct) is well-established and integrated into audit procedures; (b) Major challenges include client pressure, threats to independence, time constraints, and audit cost dilemmas; (c) IAPI conducts supervision and guidance through mandatory PPL, quality reviews, and tiered sanctions; (d) P2PK performs risk-based supervision in accordance with PMK No. 186/2021 through client reporting requirements, periodic inspections, and the imposition of administrative sanctions. This study is limited to involving only partners and senior auditors as informants, so the perspectives from mid-level management such as supervisors or audit managers have not been explored. In addition, the focus of this study is only on Section 110 of KEPAP 2021, without examining other sections that are relevant to the challenges found in the field. Future research is suggested to expand the scope by involving various levels of positions within public accounting firms, as well as examining other sections in KEPAP 2021. Kata kunci: Code of Ethics; Section 110; Fundamental Ethical Principles; KAP XYZ and Partner; IAPI; P2PK.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Ayatulloh Michael Musyaffi, SE., Ak., M.Ak. ; 2). Tri Hesti Utaminingtyas, SE., M.SA.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Dewi Cahya Ningsih .
Date Deposited:	01 Sep 2026 03:58
Last Modified:	02 Sep 2026 05:00
URI:	http://repository.unj.ac.id/id/eprint/73556

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