Andika Nurul Iman

BAB I PENDAHULUAN 1.1. Latar Belakang             Kode etik merupakan aturan khusus yang diperlukan oleh suatu profesi agar dapat menjalankan profesi tersebut sesuai dengan moral. Profesi yang memberikan jasa kepada penerima jasa tentunya memerlukan kode etik sesuai prinsip-prinsip moral dan mengatur tentang perilaku professional.             Profesi akuntansi merupakan profesi yang memeberikan jasa atestasi maupun non atestasi kepada masyarakat yang dibatasi dengan kode etik yang ada. Kewajiban profesi akuntansi adalah dapat mengabaikan kepentingan pribadi demi etika profesi akuntansi yang ditetapkan. Kewajiban akuntan professional ada 3 yaitu, kompetensi, objektif, dan mengutamakan intergritas. Peran akuntan dalam perusahaan menerapkan prinsip Good Coorporate Gocernance, Akuntabilitas, tranparansi, dan responsibilitas. Peran akuntan meliputi akuntan publik, akuntan internal, akuntan pendidik, dan akuntan pemerintahan.             Dalam etika profesi, sebuah profesi memil

The Perwaja Steel Scandal Estimated losses: more that RM10 billion You may have seen online somewhere the long list of scandals in Malaysia that has resulted in the country losing billions and billions of ringgit. Time Magazine quoted an economist at Morgan Stanley in Singapore as saying that the country might have lost as much as US$100 billion since the early 1980s to corruption. One of these scandals is the Perwaja Steel project which is usually associated with a loss of RM2.56 billion. But it seems like RM10 billion is a more likely figure. In fact, Mahathir himself had admitted publicly in 2002 that Perwaja lost RM10 billion in a dialogue with Malaysians in London where he also admitted that there were possible misappropriation of funds and mismanagement in Perwaja. Perwaja Steel started in 1982 as a joint venture between the government-owned Heavy Industries Corporation and the Japanese company Nippon Steel Corporation. This was supposed to be a showcase project in Ma