Etika Profesi Akuntan

The correct answer is "Etika yang memberikan pelayanan jasa pada masyarakat harus memiliki kode etik yang merupakan prinsip – prinsip moral yang mengatur tentang perilaku profesional". This answer explains that the definition of Professional Ethics in Accounting is the ethical principles that govern professional behavior and are necessary for any accounting service provider serving the public. It emphasizes the importance of having a code of ethics that guides the behavior and actions of accountants in their professional roles.

The correct answer is a. The purpose of the accounting profession is to fulfill its responsibilities with the highest standards of professionalism, achieve the highest level of performance, and have a focus on the public interest. This means that accountants should prioritize the public interest over their own personal gain and strive to provide the best possible service while adhering to professional standards.

The correct answer is "Akuntan Publik" because it refers to a practitioner and professional title given to accountants in Indonesia who have obtained permission from the Minister of Finance to provide general audit services and review financial statements, performance audits, special audits, as well as services in other non-attestation areas such as consulting services, compilation services, and other services related to accounting and finance. This title is regulated by Law Number 34 of 1954, which requires a specific qualification and permission from the government.

An internal auditor is responsible for providing assurance on the effectiveness of internal control systems. They assess and evaluate the organization's financial information to ensure its reliability and accuracy. By conducting regular audits and reviews, internal auditors help to identify any weaknesses or deficiencies in the internal control system and provide recommendations for improvement. This helps to enhance the reliability of financial information provided by the employer to external parties such as investors, creditors, and regulators. Therefore, an internal auditor is the correct answer in this context.

The correct answer is "Tanggung jawab". Tanggung jawab refers to the principle of responsibility in professional ethics. It emphasizes the duty and accountability of professionals to act in the best interests of their clients, society, and the profession itself. This principle guides professionals to fulfill their obligations and obligations towards their work, clients, and the public, ensuring that they act ethically and responsibly in their professional practice.

An akuntan publik is an accountant who works independently and is responsible for examining financial records and providing management consulting services. They are not employed by any specific organization and instead work on a freelance or contract basis. Their main role is to ensure the accuracy and transparency of financial statements and provide valuable insights and recommendations to their clients.

Akuntansi pemerintah mengacu pada pekerjaan akuntan yang bekerja di lembaga-lembaga pemerintah seperti BPKP, BPK, dan instansi pajak. Tugas mereka termasuk memantau dan mengawasi keuangan pemerintah, memeriksa laporan keuangan, dan memastikan kepatuhan terhadap peraturan keuangan dan pajak. Akuntan pemerintah juga dapat terlibat dalam proses pengambilan keputusan terkait investasi jangka panjang oleh pemerintah.

The correct answer is "Pemeriksaan akuntan publik bersifat independen." This is because the financial statements of a company need to be examined by an independent auditor to ensure their accuracy and reliability. An independent auditor is not affiliated with the company and can provide an unbiased opinion on the financial statements. This helps to enhance the credibility and transparency of the financial information provided to external parties such as investors, creditors, and regulators.

Based on the given information, Bapak Iwan works as an auditor in KAP. Therefore, his specialization in accounting would be "Akuntansi Pemeriksaan" which translates to "Auditing Accounting" in English. As an auditor, Bapak Iwan's main role would be to examine and analyze financial records to ensure their accuracy and compliance with regulations.

The correct answer is B. pemilik perusahaan, manajer, dan karyawan. Pihak internal yang berkepentingan terhadap laporan keuangan adalah pemilik perusahaan, manajer, dan karyawan. Pemilik perusahaan memiliki kepentingan sebagai pemilik modal dan ingin mengetahui kinerja keuangan perusahaan. Manajer memiliki kepentingan sebagai pengambil keputusan dalam perusahaan dan membutuhkan informasi keuangan untuk mengelola perusahaan dengan baik. Karyawan juga memiliki kepentingan karena laporan keuangan dapat mempengaruhi kebijakan perusahaan terkait gaji, bonus, dan lainnya.

The correct answer is "Akuntan publik merupakan satu-satunya profesi akuntansi yang menyediakan jasa audit yang bersifat independen." This answer is correct because it accurately describes the role of a public accountant. Public accountants are professionals who provide independent audit services, which means they examine and evaluate financial statements and records to ensure their accuracy and compliance with relevant regulations. This distinguishes them from other types of accountants who may work in different sectors or perform different tasks.

The correct answer is "Akuntan publik" because the question states that the scope of work performed by accountants as public accountants commonly consists of audit, accounting, tax, and management consulting. This aligns with the definition and responsibilities of a public accountant, who is responsible for providing auditing, accounting, tax, and consulting services to clients in various industries.

The correct answer is "d. Benar semua" because the principles of professional ethics for accountants according to IAI (Indonesian Institute of Accountants) include all of the options mentioned. The profession of accountants requires them to uphold their responsibilities, prioritize the public interest, and maintain integrity in their work.

The correct answer is b. IAI. The explanation for this answer is that the question is referring to the issuance of interpretations in response to complaints or grievances from fellow accountants or the general public. The IAI (Ikatan Akuntan Indonesia) is the professional accounting organization in Indonesia responsible for issuing and regulating the ethical code of conduct for accountants in the country. Therefore, it is the IAI's policy to issue interpretations as a response to complaints or grievances, making it the correct answer.

The correct answer is "Profesi akuntan" because the passage mentions that the scope of work performed by accountants includes audit, accounting, tax, and management consulting. Therefore, the profession referred to in the passage is that of an accountant.

The correct answer is "Akuntan Publik". Akuntan publik adalah akuntan yang memiliki tanggung jawab untuk memeriksa dan memberikan pendapat profesional atas laporan keuangan suatu perusahaan. Mereka mengutamakan pemeriksaan terhadap penerapan prinsip-prinsip akuntansi yang lazim dan berjalannya sistem pengendalian intern agar dapat memberikan pendapat yang akurat dan dapat dipercaya atas laporan keuangan perusahaan.

The correct answer is "Auditor harus independen, berintegrasi dan obyektif". This is because independence, integration, and objectivity are key characteristics and qualities that an auditor should possess in order to fulfill their responsibility to the public. Independence ensures that the auditor is free from any bias or influence that could compromise their judgment. Integration means that the auditor should be able to work effectively as part of a team and collaborate with others. Objectivity requires the auditor to approach their work without any personal or financial interest, ensuring that their opinions and conclusions are unbiased and based solely on the evidence and facts.

The correct answer is 1, 2, and 4. This is because the statement mentions "Jasa Assurance" (Assurance services), "Jasa Atestasi" (Attestation services), and "Jasa Non Assurance" (Non-assurance services) as the services provided by accountants to the community. Therefore, options 1, 2, and 4 are the correct choices as they include these services.

The correct answer is "Jasa Assurance". Assurance services are professional services provided by independent auditors or accountants to enhance the quality of information for decision-makers. These services include auditing financial statements, reviewing internal controls, and providing expert opinions on financial matters.

The correct answer is d. Auditor dan perusahaan tidak boleh merahasiakan kebenaran. This statement is not related to independence according to AICPA. Independence refers to the auditor's ability to perform their duties without any bias or influence. It is about being objective and free from any conflicts of interest. The statement about not concealing the truth does not directly relate to independence but rather to the auditor's ethical responsibility to report any misstatements or fraud that they may come across during the audit process.

Budgetary accounting is the correct answer because it involves the preparation of financial plans related to the activities of a company for a specific period of time. It also includes monitoring and controlling the operations of the company. Budgetary accounting focuses on creating and managing budgets, ensuring that the company's financial resources are allocated effectively and efficiently. This type of accounting helps in planning, coordinating, and controlling the financial activities of an organization to achieve its goals and objectives.

The given answer states that "Independensi Perilaku" is not included in the concept of public accountant independence. This means that behavior independence is not a part of the independence requirements for public accountants. The concept of independence in public accounting primarily focuses on mental attitude (Sikap mental), appearance (Penampilan), and practitioner independence (Praktisi). Behavior independence may refer to ethical conduct and professional behavior, but it is not specifically mentioned as a separate component of independence in this context.

IFAC (International Federation of Accountants) is a global organization that sets ethical standards for the accounting profession. The principles of integrity, objectivity, professional competence and due care, confidentiality, and professional behavior are part of the IFAC Code of Ethics for Professional Accountants. Therefore, the correct answer is c. IFAC.

IFAC (International Federation of Accountants) is a global organization for the accounting profession that is dedicated to serving the public interest by strengthening the profession and contributing to international economic development. It sets international standards for ethics, auditing, education, and public sector accounting, and works to enhance the quality and consistency of accounting practices worldwide. IFAC plays a crucial role in promoting trust and confidence in the financial reporting process and ensuring that the accounting profession operates with integrity and transparency.

The correct answer is 2, 5, 6. This is because suppliers (option 2), managers of the company (option 5), and potential investors (option 6) are all external parties who use accounting information. They rely on this information to make decisions regarding their relationship with the company, such as supplying goods or services, managing the company's operations, or investing in the company.