PERBEDAAN PERSEPSI MAHASISWA PENDIDIKAN PROFESI AKUNTANSI DAN MAHASISWA JURUSAN AKUNTANSI TERHADAP KODE ETIK PROFESI AKUNTAN PUBLIK

SUBAGIO, AINUN JANNAH (2013) PERBEDAAN PERSEPSI MAHASISWA PENDIDIKAN PROFESI AKUNTANSI DAN MAHASISWA JURUSAN AKUNTANSI TERHADAP KODE ETIK PROFESI AKUNTAN PUBLIK. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The accounting profession is now required to be able to act professionally and ethically. This is because the accounting profession has a responsibility to what is done both to his job, organization, society and himself. By acting in accordance with the ethics of public confidence in the accounting profession will increase. To support the professionalism of accountants, Indonesian Institute of Certified Public Accountants (IAPI), since 1973 has enacted "Public Accountants Professional Standards" of this manual contains Public Accountants Code of Professional Ethics. The purpose of this study to determine the perception of Students and Student Accounting Profession Accounting Department of the Public Accountants Code of Professional Ethics. The analysis was based on respondents' answers were obtained through questionnaires distributed in the city of Surabaya.This study includes quantitative research where data used is primary data obtained by distributing questionnaires to the respondents. Population of this study is the education of students who are in the accounting profession and students majoring in accounting Surabaya in Surabaya Perbanas. This study uses purposive sampling method. The selected sample is the education of students who are in the accounting profession Surabaya. In addition, samples were also taken from the accounting majors who have taken the course of auditing. To test the reliability of the data used Cronbach Alpha while the data used to test the normality Kolmogorov-Smirnov. To examine differences in the homogeneity of variance the data used Independent Sample T-Test.Results of the study are as follows shows there is a difference in perception between students and Student Accounting Profession Accounting Department of the Public Accountants Code of Professional Ethics. Keywords: Perception, Public Accountants Code of Professional Ethics, Student Accounting Profession,Accounting Student Program

Item Type: Thesis (Undergraduate)
Subjects: 100 - PHILOSOPHY & PSYCHOLOGY > 170 - ETHICS
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.092 - ACCOUNTANTS
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jul 2017 08:59
Last Modified: 04 Jul 2017 08:59
URI: http://eprints.perbanas.ac.id/id/eprint/1514

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