THE ROLE OF ETHICS IN AUDITING: ENSURING ACCOUNTABILITY AND INTEGRITY IN THE COMMUNICATION COMPANIES IN INDONESIA AND THE GAMBIA

Lamin K Drammeh; Dr, Masiyah kholmi; Prof. Nazaruddin Malik

doi:10.21009/JRMSI.016.1.6

Authors

Lamin K Drammeh University Muhammadiyah Malang
Dr, Masiyah kholmi University Muhammadiyah of Malang
Prof. Nazaruddin Malik University Muhammadiyah of Malang

DOI:

https://doi.org/10.21009/JRMSI.016.1.6

Keywords:

Ethics, Auditing, Accountability, Integrity, Communication Companies

Abstract

In this research, we examine the antecedent of ethics in auditing with a focus on The Gambia and Indonesia’s communication sectors emphasizing its potential of eradicating bad deeds by instating regulations, training, and culture. It is crucial to have ethical auditing for an organization to always be transparent, have the organization’s stakeholders trust it, and follow the law especially when the policies are ever changing. The study uses an ethical theoretical framework comprising of competence, objectivity, integrity, and confidentiality in an analysis of secondary information from company records and other literature. The study shows that technical auditing promotes responsibility and scores ethical points, but faces obstacles, including limited resources, political influence, technology advancement. As a solution to these challenges that needs to be implemented to improve the public trust in the communication sector, the study recommends the following; Boosting up of the regulations, Training of the auditors, and creation of an ethical tone.

References

REFERENCES:

Fatima, E., Siregar, S. V., & Diyanty, V. (2022). Auditors ’ Communication with Audit Committee : Evidence from Indonesia. 7(December), 312–328. https://doi.org/10.23887/jia.v7i2.42482

Hadi, S., Putri, N. Y., Andi, A., Renaldo, N., Prayetno, M. P., Bisnis, I., Indonesia, P., & Brawijaya, U. (2024). The Impact of Audit Reputation on Stakeholder Trust : A Qualitative Analysis of Key Influencing Factors. 2(2), 368–372.

Jejeniwa, T. O., Mhlongo, N. Z., Jejeniwa, T. O., Ife, I., State, O., Johannesburg, C. P., Africa, S., Agency, D., Ife, I., & State, O. (2024). THE ROLE OF ETHICAL PRACTICES IN ACCOUNTING : A REVIEW OF CORPORATE GOVERNANCE AND. 6(4), 707–720. https://doi.org/10.51594/farj.v6i4.1131

Juniardi, E., & Putra, D. M. (2024). Digital Transformation in Accounting : Navigating the Future of the Profession Through Systematic Review and. 2024, 17–35. https://doi.org/10.18502/kss.v9i20.16467

Latilo, A., Uzougbo, N. S., Ugwu, M. C., & Oduro, P. (2024). Strategies for corporate compliance and litigation avoidance in multinational enterprises Strategies for corporate compliance and litigation avoidance in multinational enterprises. August, 15. https://doi.org/10.53346/wjast.2024.6.1.0048

Mesioye, O., & Bakare, I. (2024). Evaluating Financial Reporting Quality : Metrics , Challenges , and Impact on International Journal of Research Publication and Reviews Evaluating Financial Reporting Quality : Metrics , Challenges , and Impact on Decision-Making. October. https://doi.org/10.55248/gengpi.5.1024.2735

Page, D., Nafiisa, B. L., Ekasari, K., Dewi, K., & Susilowati, S. (2023). Journal of Applied Business , Taxation and Economics Research ( JABTER ) The Importance of The Code of Ethics in The Public Accountant Profession. 3(2), 121–129. https://doi.org/10.54408/jabter.v3i2.219

Puspitasari, R. I., Saifi, M., & Nuzula, N. F. (2024). Competitive Advantage as a Mediation of the Influence of Green Banking and Corporate Governance on Company Value. 18(2), 168–184.

Sari, R., & Muslim, M. (2023). Amkop Management Accounting Review ( AMAR ) Accountability and Transparency Accounting : A Systematic Review in Public Sector. 3(2), 90–106.

Tifaona, B. (2024). CONTEMPORARY DYNAMICS IN LEGAL MANAGEMENT: ADAPTING TO REGULATION AND BUSINESS EXPECTATIONS. 1(5), 1224–1237.