Urgensi Undang-Undang Pelaporan Keuangan Bagi Profesi dan Pengguna Jasa Akuntan di Indonesia

Abstract

Financial reporting laws have a very important value for professional accountants and business people. Standards for the presentation of financial statements have been set to be followed by the accounting service profession, but the application of these accounting standards has not been fully implemented because there is no legal regulation governing the obligation to fulfill these accounting standards, including transparency, integrity, and accountability. The urgency of the financial reporting law is crucial given the many cases of fraud or errors in financial reporting. The Financial Reporting Law aims to maintain financial integrity and transparency in accounting services in Indonesia. This study aims to uncover and investigate the importance of the Financial Reporting Law for the accounting profession and users of accounting services in Indonesia. In addition, this research also aims to explore the impact, challenges faced by service providers, and provide recommendations for improvement in the implementation of this law.