The Influence Of Accountant Code Of Conduct In Detecting Fraudulent Financial Reporting On Pt Lintas Samudra Jaya

This study aims to examine the effect of Accountant Code Ethics in detecting fraudulent financial reporting on PT Lintas Samudra Jaya. The subject this research is Jaya or LSJ Group which consists 40 branches Indonesia. method qualitative descriptive using clear explanations accordance with empirical conditions that occur field. Meanwhile, location one companies engaged providing container and trailer expedition services, interview, observation secondary data processing techniques from company. conclusion accountant's code ethics has an detection It can be proven by interviews accountants all are able have consisting responsibility, public interest, integrity, objectivity independence, prudence, scope nature service principles.