Perbandingan Kode Etik Profesi Akuntansi di Indonesia

This research aimed to review of the code of conduct of the three professional organizations, namely: Institute of Indonesia Chartered Accountants (IAI), the Indonesian Institute of Accountants (IAPI), and the Association of Internal Auditors Government of Indonesia (AAIPI). Research method was literatur review using primary data. The review proves that all three have a common code of conduct in terms of the basic principles of ethics which is related to the integrity, objectivity, confidentiality, competence and Professional Conduct. All of three code of ethics also have differences in terms of the code of conduct related to the seniority of members and Conflict of Interest. The differences are due to the background of the members of their respective professional organizations. IAI has the most inclusive membership than IAPI and AAIPI. AAIPI is the most exclusive organization compared with IAPI and IAI. Recommendations are given, among others, for IAPI and AAIPI to consider a code of conduct specifically intended for "Senior Member" as set out in the code of conduct IAI for the "Senior Professional Accountants".