THE ETHICAL PERFORMANCE AND PRIMACY OF ACCOUNTANT PROFESSIONAL MORAL

ABSTRACT : This study aims to clarify the ethical role of accountant who have their possessing moraleminence by reanalyzed some of the current case of breaking ethics in indonesia have been done by accountantusing the study theories of accounting from accounting philosophy science. A job is said to the profession ifespecially closed to the public generally, because people who was in the sphere of the profession need to havegotten special education in the field of the profession. Accounting which essentially is a form of aninterpretation of corporate finance for measuring and outline a certainty about the information pertaining to cashflow of company finance, relating to the that profession, need a the act of ethical inevitabilty , remember peopleinvolved in it is look out for a ethical value to avoid possible of defect ethical who would destructive ofaccountant integrity. By approaching the aksiologis who heurestik, this paper will underline the role of ethicaland accountant strategic in the today global area.

Keywords: accounting , ethics , Primacy of moral