In this paper, a 3-D simulation model of conductive layer in power cables containing different defects is constructed by using the finite element analysis method in COMSOL Multiphysics software, with the purpose of exploring the influence of different algorithms, i.e., LBP algorithm and Tikhonov regularization algorithm, on the imaging qualities of defects in the conductive layer in power cables in a more in-depth manner. The simulation results show that although both algorithms have their own advantages and disadvantages in imaging reconstructions of these defects in conductive layers, the Tikhonov regularization algorithm is generally better in terms of imaging quality and detail reproduction. Research in this study provides an important theoretical basis for the accurate detection of defects in the conductor layer of cables, which helps to further optimize the non-destructive detection technology and improve the operational safety of power cables.