Pengaruh Penerapan Kode Etik Akuntan Publik Terhadap Kualitas Audit dan Kepatuhan Profesional di Era Digital

Abstract

In the ever-evolving digital era, the public accounting profession is faced with new challenges that affect audit quality and professional compliance. The implementation of the public accountant code of ethics is very important to maintain the integrity and public trust in financial statements. This study aims to analyze the effect of implementing a code of ethics on audit quality and professional compliance, as well as the challenges faced by public accountants in implementing a code of ethics in the digital era. Through qualitative and quantitative analysis methods, this research collects data from various sources, including surveys and case studies, to provide in-depth insights into this topic