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ABSTRACT:

The purpose of this research is to study and analyze the Impact of Professional Ethics, UU no. 5 of 2011 about Public Accountants on the Quality of Public Accountants' Work at Public Accountants' Offices in Indonesia. The research method uses a qualitative research method by interviewing actors of 10 students of the Stie Yai Master of Accounting study program, library studies, phenomena in society, previous research, the level of triangulation to eliminate subjectivity with Forum Group Discussion (FGD). Research, discussion, analysis and new conclusions and recommendations are drawn. The result of research that Professional Ethics and Law no. 5 of 2011 regarding Public Accountants has an impact on the quality of work of public accountants at Public Accountant Offices in Indonesia.

KEYWORDS:

Professional Ethics, Law no. 5 of 2011 on Public Accountants, Quality of Public Accountants' Work.

REFERENCES:

1) Adji, Business and Professional Ethics, Mandala Nasional Publishing, 2014.

2) Indonesian Association of Accountants, Code of Ethics for Indonesian Accountants, December 2021.

3) Alim, M. N., T. Hapsari, and L. Purwanti. 2007. "The Influence of Competence and Independence on Audit Quality with Auditor Ethics as a Moderating Variable". Accounting National Symposium X.

4) Elfarini, E. C. 2007. "The Influence of Auditor Competence and Independence on Audit Quality (Empirical Study on Public Accounting Firms in Central Java)". Unpublished Master's Thesis. Semarang State University_

5) Google, Law no. 5 of 2011 on Public Accountants, September 2024.

6) Google, Performance of Public Accountants, September 2024.

7) Wurangian, H. 2005. "Auditor's Perception of Factors That Can Influence Aspects of Auditor Integrity, Objectivity, and Independence at Public Accountant Offices in Surabaya", Unpublished Postgraduate Thesis_ Universitas Airlangga Sura