INTEGRASI KODE ETIK AKUNTAN SYARIAH INTERNASIONAL DI INDONESIA, MUNGKINKAH?
Abstract
The aim of this research is to determine the feasibility of integrating the AAOIFI V-1998 code of ethics for accountants in Indonesia by looking at the basic similarities and differences between the AAOIFI and IAI code of ethics for accountants. The research was carried out through reviewing the AAOIFI and IAI ethical code standards and distributing questionnaires. Questions were adopted from the AAOIFI V-1998 code of ethics to determine respondents' perceptions. The research results show that the fundamental difference between the two codes of ethics lies in the principles of the code of ethics and the basis for its preparation. In general, respondents gave a positive perception of the statement on the principles of the AAOIFI code of ethics. The AAOIFI V-1998 code of ethics can be said to be quite feasible to be integrated into the code of ethics for accountants in Indonesia.
Abstrak
Tujuan penelitian ini untuk mengetahui fisibilitas atas pengintegrasian kode etik AAOIFI V-1998 bagi akuntan di Indonesia dengan melihat persamaan dan perbedaan mendasar dari kode etik akuntan AAOIFI dan IAI. Penelitian dilakukan melalui penelaahan terhadap standar kode etik AAOIFI dan IAI serta penyebaran kuesioner. Pertanyaan diadopsi dari kode etik AAOIFI V-1998 untuk mengetahui persepsi responden. Hasil penelitian menunjukkan perbedaan mendasar kedua kode etik terletak pada prinsip kode etik dan landasan penyusunan. Secara umum responden memberikan persepsi positif terhadap pernyataan atas prinsip kode etik AAOIFI. Kode etik AAOIFI V-1998 dapat dikatakan cukup fisibel untuk diintegrasikan ke dalam kode etik akuntan di Indonesia.
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