Hubungan antara Deontologi dan Akuntansi: Sebuah Tinjauan Sistematis tentang Etika dalam Skandal Audit

Authors

  • Itang Navira Hatuwe Universitas Airlangga, Surabaya, Indonesia
  • Hamidah Universitas Airlangga, Surabaya, Indonesia

DOI:

https://doi.org/10.38035/jmpis.v6i6.6467

Keywords:

Skandal Audit, Deontologi, Etika Akuntansi

Abstract

Skandal audit masih menjadi isu serius yang merusak kepercayaan publik terhadap laporan keuangan serta integritas pasar modal. Teori etika deontologi, yang menekankan kewajiban moral dan tindakan berdasarkan prinsip kebenaran tanpa mempertimbangkan konsekuensinya, menjadi landasan penting dalam etika profesi akuntan. Penelitian ini bertujuan mengkaji hubungan antara teori etika deontologi dengan kode etik akuntan dalam memitigasi skandal audit. Metode yang digunakan adalah tinjauan pustaka sistematis (Systematic Literature Review/SLR) kualitatif. Sampel artikel diperoleh melalui basis data Scopus dengan kriteria terindeks A*, A, dan B berdasarkan pemeringkatan ABDC, serta Q1 dan Q2 menurut SJR. Hasil penelitian menunjukkan bahwa teori deontologi menjadi acuan dalam perumusan kode etik profesi akuntan. Nilai-nilai seperti integritas, objektivitas, kompetensi dan kehati-hatian profesional, kerahasiaan, serta perilaku profesional yang terkandung dalam kode etik akuntan mencerminkan prinsip-prinsip deontologis. Studi ini mengeksplorasi keterkaitan langsung antara teori etika deontologi dan kode etik akuntan dalam konteks mitigasi skandal audit.

Author Biography

Hamidah, Universitas Airlangga, Surabaya, Indonesia

Faculty of Economics and  Business, Airlangga University, Surabaya

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Published

2025-11-05

How to Cite

Hatuwe, I. N., & Hamidah. (2025). Hubungan antara Deontologi dan Akuntansi: Sebuah Tinjauan Sistematis tentang Etika dalam Skandal Audit. Jurnal Manajemen Pendidikan Dan Ilmu Sosial, 6(6), 5318–5330. https://doi.org/10.38035/jmpis.v6i6.6467

Issue

Vol. 6 No. 6 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Oktober-November 2025)

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Articles

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Copyright (c) 2025 Itang Navira Hatuwe, Hamidah

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