ASPEK HUKUM PADA PROFESI AKUNTAN PUBLIK

Wisnu Wijayanto

Abstract


The public accountant has become an important part in assuring the financial information transparency either for the shareholders or for other users. Professionals in the field of accountancy have legal responsibility related to the services offered to the society. The determination on how far the auditor has to be responsible for the correctness of financial report has been a relevant thing to the accountant profession and to society. Various possibilities of legal prosecution faced by the auditors are described in this article dealing with the assurance services offered. The legal prosecution is related to both private law and criminal law which have legal effects respectively. From the auditor point of view, the auditor is not necessary to have full legal responsibility on the mistakes in the financial report. The auditor cannot act as the guarantor of the financial report or solvability of the enterprise. The occurrence of deception efforts neatly planned by clients by hiding important information will not easily be exposed, nor will be the mistakes in the assessment of the auditor. However the possibilities of legal prosecution can be prevented if the public accountants carry out their professional services in accordance with the relevant technical and professional standards, and use their skills seriously and carefully in their jobs.Keywords: The public accountant profession, the auditor, Legal responsibility.

Full Text:

PDF

References


Arens, Alvin A (1980). Auditing An Integrated Approach. Prentice Hall,Inc.. Englewood Cliffs. New Jersey.

Al.Haryono Jusup (2001). Auditing (pengauditan). Sekolah Tinggi Ilmu Ekonomi YKPN. Yogyakarta.

Jan Hoesada (1991). “Aspek Hukum Perseroan Dan Implikasi Akuntansinyaâ€. Makalah Seminar Nasional Peranan Prinsip Akuntansi, HUT IAI ke 34. Jakarta.

Ikatan Akuntan Indonesia (1994). Standar Profesional Akuntan Publik. Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi YKPN. Yogyakarta.

Ikatan Akuntan Indonesia (1999). Standar Akuntansi Keuangan. Penerbit Salemba Empat. Jakarta.

R.Sugandhi.SH (1980). Kitab Undang-undang Hukum Pidana (KUHP). Penerbit Usaha Nasional, Surabaya . Bambang Poernomo (1978). Asas-asas Hukum Pidana. Penerbit Ghalia Indonesia. Jakarta.

Hartono Hadisoeprapto (1996). Pengantar Tata Hukum Indonesia. Liberty. Yogyakarta.

C.S.Kansil (1997). Pokok-pokok Etika Profesi Hukum. PT.Pradnya Paramita. Jakarta.

As’Ad Sungguh (2000). Etika Profesi. Sinar Grafika. Jakarta.

Keputusan Menteri Keuangan RI No. 423/KMK.06/2002 Tentang Jasa Akuntan 30 September 2002.

Keputusan Menteri Keuangan Republik Indonesia Nomor : 359/Kmk.06/2003 Tentang Perubahan Atas Keputusan Menteri Keuangan Nomor 423 /Kmk.06/2002 Tentang Jasa Akuntan Publik.

Rancangan Undang-undang akuntan Publik (2006). “Panitia Antar Departemen Penyusun Rancangan Undang-undang Akuntan Publikâ€. www.TheAkuntan.com




DOI: https://doi.org/10.35591/wahana.v11i1.10

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 2685-1415 (Online) | 1410-8224 (Print)
Published by Pusat Penelitian dan Pengabdian Masyarakat Politeknik YKPN Yogyakarta.
Jl. Gagak Rimang No. 2-4 Balapan, Yogyakarta 55222
Phone (0274) 560159, 562317, 513413, 563516 Fax. (0274) 561591 

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.