Although the confidentiality principle requires accountants to protect information, there are also legal obligations that may compel accountants to disclose certain information. In situations where there is an indication of legal or financial violations, accountants may feel pressured to violate the confidentiality principle in order to fulfill legal or ethical obligations. In the context of Jiwasraya, if an accountant is aware of unethical practices but chooses not to disclose them, then it would violate the principles of confidentiality and integrity.
5. Professional Behavior
The principle of professional behavior is a fundamental ethical foundation that must be upheld by every accountant in carrying out their duties and responsibilities. This principle emphasizes the importance of complying with applicable norms and provisions, and acting with integrity to maintain the good name of the accounting profession. In the context of the PT Asuransi Jiwasraya case, violation of the principle of professional behavior was one of the factors that caused a major scandal that harmed many parties. Here are some aspects related to the violation of the principle of professional behavior in this case:
a. Compliance with Rules and Regulations
One of the main components of professional behavior is compliance with laws and regulations. In the Jiwasraya case, there are indications that the company and the accountants involved did not comply with established accounting standards. For example, there was an attempt to cover up the company's losses by creating financial statements that did not reflect the actual financial situation. Accountants must refer to applicable Financial Accounting Standards (SAK), which require accurate and transparent disclosure of information.
b. Maintaining Professional Reputation
The principle of professional behavior also includes efforts to maintain the reputation and image of the accounting profession. The act of financial statement manipulation carried out by PT Asuransi Jiwasraya and the accountants involved tarnished the reputation of the accounting profession. This unethical behavior has caused a loss of trust in the ability and integrity of accountants, which has a negative impact on the entire accounting community.
c. Social Responsibility
The principle of professional conduct also includes the social responsibility of accountants to society and the environment. In the case of Jiwasraya, accountants are responsible for ensuring that the financial information presented is not only accurate, but also has a positive impact on policyholders and the general public. When accountants are involved in presenting dishonest reports, they are directly neglecting their social responsibility. This social responsibility includes protecting the interests of policyholders who have entrusted their funds to the insurance company. Accountants are supposed to serve as guardians of transparency and fairness in the management of funds, and failure to fulfill this responsibility contributes to significant losses for many parties.
d. Leadership and Ethics in Decision Making
Professional behavior also involves the ability to provide good leadership in decision-making. In the context of Jiwasraya, there has been a failure in ethical leadership, where decisions made by management and accountants do not consider ethical principles. Instead of making decisions that are in line with the long-term interests of the company and policyholders, they focus more on achieving short-term financial results.
