Professional ethics are a very important foundation for every profession, especially for accountants who play an important role in ensuring transparency and accuracy of the company's financial reports. However, violations of ethical principles often occur, one of which is the scandal involving PT Asuransi Jiwasraya. The case of PT Asuransi Jiwasraya has become a public concern because the losses suffered by the company were quite large due to manipulation of financial reports and irresponsible investment decisions. This violation not only resulted in financial losses, but also tarnished the good name of the company and the accounting profession as a whole. In this context, it is important to understand the basic principles of accountant ethics that were violated in PT Asuransi Jiwasraya which became one of the biggest financial scandals in Indonesian history. It is important to understand the 5 basic principles of ethics violated by the parties involved, especially in the financial scandal that resulted in state losses of up to billions of Rupiah.
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