Professional Ethics in the Digital Era: Challenges and Implications for Indonesian Accountants

Abstract

This study examines the challenges and implications of professional ethics for accountants in the digital era in Indonesia. The rapid digital transformation has expanded the scope of accountants’ work but also introduced new challenges related to data integrity, privacy protection, and information transparency. This research employs a quantitative approach using primary data collected through questionnaires distributed to 30 accountants from various backgrounds. The results indicate that most respondents are aware of significant ethical challenges arising from digitalization, particularly in maintaining public trust and professionalism. Although digital technology has influenced accounting practices, not all accountants perceive a tangible impact on ethical decision-making. The role of regulations and codes of ethics is considered important, yet there is still diversity in perceptions regarding their effectiveness in addressing technological changes. Accountants’ ethical awareness remains high, but its implementation still faces obstacles. This study recommends regulatory updates, strengthening of codes of ethics, and enhanced ethics training to ensure Indonesian accountants can adapt to technological developments without neglecting moral principles and public trust