The Role of Public Accountant Integrity to Public Accountant Professionalism in Detecting the Manipulation of Financial Statements

Peneliti

Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA

Deskripsi/Abstrak

Integrity for someone as a Public Accountant is very important, with the integrity of public accountant someone iseducated to become professional accountants in working so as to detect the manipulation of financial statements, although public accountant is not a guarantor to find irregularities in the form of manipulation of financial statements, but public accountant will be considered guilty if it is negligent in carrying out audit procedures. The method for this study is descriptive verification that aims to determine the relationship between variables through a hypothesis testing by using a hypothesis testing of Structural Equation Modeling Partial Least Square as a tool in making decisions. The study results shows the role of Public Accountant integrity to the public accounting professionalism is 46.6%, while the impact of professionalism in detecting manipulation of financial statements is 38.6%.