Page 6 - Modul CA - Etika Profesi dan Tata Kelola Korporat (Plus Soal)

ETIKA PROFESI
DAN TATA KElOlA
KORPORAT

Daftar IsI

BaB I
PENGaNtar EtIKa PrOfEsI ...................................................................................................................................... 1
1.1 Akuntansi Sebagai Profesi ................................................................................................................................ 2
1.2 Etika dalam Profesi ........................................................................................................................................... 3
1.3 Lahirnya Profesi Akuntan ................................................................................................................................ 4
1.4 Profesi Akuntan di Masyarakat ...................................................................................................................... 6
1.5 Profesi Akuntan di Indonesia ......................................................................................................................... 7
BaB II
tEOrI EtIKa DaN PENGaMBILaN KEPUtUsaN BErEtIKa .......................................................................... 11
2.1 Etika dan Moral ................................................................................................................................................. 12
2.2 Enlightened Self Interest Sebagai Etika ......................................................................................................... 13
2.3 Teori Etika .......................................................................................................................................................... 14
2.4 Pengambilan Keputusan Beretika ................................................................................................................... 19
2.5 Kasus Ford Pinto ............................................................................................................................................... 20
BaB III
LINGKUNGaN EtIKa DaN aKUNtaNsI ................................................................................................................. 23
DOKUMEN
3.1 Praktik Bisnis Tidak Beretika ......................................................................................................................... 24
3.2 Skandal Korporasi ............................................................................................................................................. 27
3.3 Lingkungan Etika di Indonesia ....................................................................................................................... 32
3.4 Tuntutan Masyarakat Terhadap Bisnis .......................................................................................................... 36
3.5 Inisiatif Untuk Menciptakan Bisnis yang Bertanggungjawab dan Berkelanjutan ................................. 37

BaB IV IAI
EtIKa aKUNtaN PrOfEsIONaL DaLaM BIsNIs ............................................................................................... 43
4.1 Prinsip Utama Akuntan Profesional .............................................................................................................. 44
4.2 Ancaman Terhadap Profesionalitas dan Pengamanannya ......................................................................... 46
4.3 Etika Akuntan Profesional dalam Bisnis ....................................................................................................... 48
BaB V
EtIKa aKUNtaN PrOfEsIONaL DaLaM PraKtIK PUBLIK ......................................................................... 55
5.1 Ancaman dan Pencegahan ............................................................................................................................... 56
5.2 Penunjukan Profesional .................................................................................................................................... 59
5.3 Benturan Kepentingan ...................................................................................................................................... 61
5.4 Pendapat Kedua ................................................................................................................................................. 62
5.5 Fee dan Remunerasi Lainnya .......................................................................................................................... 62
5.6 Pemasaran Jasa Profesional.............................................................................................................................. 64
5.7 Hadiah dan Keramah-tamahan....................................................................................................................... 64
5.8 Menyimpan Aset Klien..................................................................................................................................... 65
5.9 Objektivitas ......................................................................................................................................................... 65
5.10 Independensi – Dalam Perikatan Audit dan Review .................................................................................. 66
5.11 Independensi – Dalam Perikatan Assurance Lainnya................................................................................. 67

Ikatan Akuntan Indonesia iii