Analyzing the Effect of Accounting Ethics Toward the Quality of Financial Report

Purpose: The Purpose of this study was to analyse the effect of accounting which is integrity, objectivity, competence, confidentiality, and professionality behavior toward the quality of financial report. The sample selected for this study are university lectures in accounting department, accountant who work in consulting firms such as public accounting firm, audit agencies, and accounting services firm. Methodology: The purposive sampling method is used to select the research sample. The study use SPSS program to analyze data. The measurement of each variable are using primary questionnaire data measured with likert scale. Findings: The results of this study show that integrity, objectivity, competence and confidentiality have a significant effect to the quality of financial statement. Originality/Value: This article provides a new understanding of how important an accountant’s ethic in producing a high quality financial report and how to enhance accountant’s ethic to make sure the quality of financial report.