Peran Etika Profesi Akuntansi dalam Menjaga Kepercayaan Publik di Era Digital

Abstract

In the digital age, the accounting profession faces major challenges related to ethics, transparency, and public trust. Technological developments such as artificial intelligence, automation, and big data bring convenience to accounting processes, but also increase the risk of data manipulation and integrity violations. This research analyzes the ethical role of the accounting profession in maintaining public trust amid digitalization, and identifies the main challenges faced by accountants. With a qualitative research method based on a literature study, the results show that the implementation of a strong code of ethics, increased ethical awareness, and strict supervision of accounting practices can improve the transparency and accountability of financial statements. In addition, continuing education and training are important strategies for accountants to adjust to technological developments without ignoring ethical principles. Thus, consistent application of professional ethics will help maintain the credibility of the accounting profession and support the stability of the global financial system.