Reconstruction of the Legal Responsibility of the Public Accounting Profession Based on Professional Protection and Due Process of Law
DOI:
https://doi.org/10.38035/jlph.v6i5.3454Keywords:
Legal Liability, Public Accountants, Professional Protection, Due Process Of Law, Legal Certainty.Abstract
This study examines the reconstruction of legal accountability for the public accounting profession based on professional protection and due process of law. The background of this study stems from the increasing number of cases involving financial statement manipulation and corporate fraud in Indonesia, which has placed public accountants in a position where they are held legally accountable. This situation raises questions regarding the limits of professional liability, particularly when the fraud stems from the actions of company management. This study aims to analyze the weaknesses in the legal liability framework for the public accounting profession in Indonesia and to examine professional protection from the perspective of due process of law. The research method employed is normative legal research using a statutory approach, a conceptual approach, and a case study approach. Legal materials were obtained through a literature review encompassing primary, secondary, and tertiary legal sources, which were then qualitatively analyzed using prescriptive and interpretive methods. The research findings indicate that the legal framework governing the liability of the public accounting profession still contains normative and implementational weaknesses that lead to legal uncertainty and have the potential to result in the criminalization of the profession. Professional protection for public accountants has not fully ensured the application of the due process of law principle in the audit and law enforcement processes. Legal reform is necessary through the updating of legal substance, the strengthening of institutional structures, and the development of a legal culture that is more oriented toward professionalism, legal certainty, and justice. This study is expected to serve as a basis for consideration in the formulation of regulations and the strengthening of the professional protection system for public accountants in Indonesia.
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